Jurnal Mantik

The mediating role of customer satisfaction in the relationship between product quality, brand image, and brand loyalty: A study of Eiger outdoor gear

Rista Nabilluziyah — 2026-05-25

This study examines how product quality and brand image influence consumer loyalty toward outdoor products, with consumer satisfaction serving as a mediating variable. The study is motivated by the rapid growth of the outdoor product market driven by healthy lifestyle trends, and it also responds to previous research findings that remain inconsistent within the context of the outdoor equipment industry. The research method employed a quantitative causal design using purposive sampling of 140 students who use Eiger products at Surabaya State University, Airlangga University, and the Institute of Technology 10 November, following prior validation and reliability testing of the instrument on 30 samples. The data was then analyzed using descriptive and inferential statistics in SmartPLS 4. The results indicate that product quality and brand image have a positive and significant influence on loyalty, with consumer satisfaction acting as a partial mediator. These findings clarify the mechanism by which loyalty does not form automatically without user satisfaction. This finding confirms that companies cannot rely solely on quality and brand image but must also generate genuine satisfaction as the key to achieving loyalty. Therefore, Eiger needs to align its brand reputation with actual performance in the field to meet the specific expectations of its critical student consumers

Determinants of retired customers' interest in using M-Banking at Bank Mandiri taspen with UTAUT

Adelia Tasya Nabila — 2026-05-25

This study investigates the determinants of retired customers’ intention to use Movin mobile banking at Bank Mandiri Taspen by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) and examining the role of trust as a mediating variable. Using survey data from 100 retired users and analyzing the data with PLS-SEM, the study finds that performance expectancy and facilitating conditions are the primary drivers of usage intention. In contrast, effort expectancy and social influence do not significantly influence intention. Interestingly, trust does not directly affect intention and does not mediate the relationship between UTAUT constructs and intention to use. These findings suggest that, among retirees, adoption decisions are shaped more by tangible benefits and practical support than by psychological trust mechanisms. The study contributes to the refinement of UTAUT in elderly contexts and offers strategic recommendations for designing user-centered digital banking services tailored to retirees

The effect of price-earnings ratio and price-to-book ratio on stock prices in the banking sector on the indonesia stock exchange for the period 2023–2025

Genta Arya Pradana — 2026-05-25

This study aims to analyze the influence of corporate fundamentals, proxied by the Price Earning Ratio (PER) and Price to Book Value (PBV), on stock prices in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2023–2025 period. The research method used is quantitative with a purposive sampling approach, resulting in a sample of 12 banks with a total of 36 panel data observations. Data analysis was performed using panel data regression via Eviews 12 software. Simultaneous testing (F-test) results show that PER and PBV variables collectively have a significant impact on stock prices. Partially (t-test), it was found that PBV has a dominant positive and significant influence, while PER exhibits a significant negative influence on stock prices. The Adjusted R-squared value of 99.32% indicates that stock price variations in the banking sector are almost entirely explained by these two independent variables. These findings suggest that investors in the banking sector prioritize intrinsic equity value (net asset value) as an indicator of investment security over mere earnings multiples expectations. Theoretically, this study reinforces the Signaling Theory by demonstrating that in the banking industry, asset-based information (PBV) provides a more reliable signal of long-term solvency than earnings volatility. However, this study is limited by its specific focus on the KOMPAS 100 index and a relatively short observation period, which may affect the generalizability of the results to smaller or digital-only banks. This study recommends that investors utilize fundamental valuation ratios, particularly PBV, as primary instruments for investment decision-making in the banking sector

Competitive advantage model of the culinary industry in sukabumi city: technological capability, market orientation and business adaptation

Tera Lesmana — 2026-05-25

The sustainability of competitive advantage in small culinary businesses depends not only on resources but also on their capacity to transform those resources into adaptive actions. This study examines business adaptation as a strategic mechanism linking technological capability and market orientation to competitive advantage in the culinary industry of Sukabumi City. Using a quantitative design, data were collected from 140 culinary business owners and analyzed with PLS-SEM. The findings reveal that market orientation significantly enhances competitive advantage both directly and indirectly through business adaptation. Adaptation emerges as the dominant mechanism translating market intelligence into operational and strategic adjustments. In contrast, technological capability does not significantly drive adaptation but directly strengthens competitive advantage through efficiency and service improvements. These results contribute to the dynamic capabilities perspective by demonstrating that adaptation is primarily activated by market-sensing capability rather than technological capability in micro and small enterprises. The study highlights that in contexts of limited digital maturity, competitive advantage is more strongly shaped by adaptive responsiveness than by technology adoption alone

Participatory digital transformation model for MSME financial reporting: integrating PRA and TELOS through SIAPIK in developing economies

Ayu Sartika Pane — 2026-05-25

The limited adoption of standardized financial reporting among micro, small, and medium enterprises (MSMEs) persists despite the availability of digital accounting tools. Existing studies predominantly focus on technological aspects, while overlooking the gap between system availability and actual user adoption, particularly in micro-scale, craft-based enterprises. This study addresses this gap by examining the role of participatory approaches in facilitating digital financial reporting practices. This research aims to develop and evaluate a participatory digital transformation model by integrating Participatory Rural Appraisal (PRA) and the TELOS feasibility framework in the implementation of the SIAPIK application for MSMEs. A qualitative case study was conducted involving five key stakeholders selected through purposive sampling. Data were collected through in-depth interviews, focus group discussions, and document analysis, and analyzed using thematic coding and triangulation. The findings indicate that MSMEs rely on informal financial practices, including incomplete transaction records and estimation-based decision-making. The application of PRA enhances user engagement and supports the transition from manual to digital bookkeeping. The TELOS analysis shows that while SIAPIK is technically and economically feasible, its effective use depends on continuous mentoring and contextual adaptation. This study contributes by proposing an integrated participatory digital transformation model, highlighting that successful adoption of digital financial systems requires not only technology, but also user-centered facilitation mechanisms.

Financial Ratios and Profit Growth: Evidence from Bank BNI During COVID-19

Gani Wiharso — 2026-05-25

This study examines the effect of financial ratios, namely Loan to Deposit Ratio LDR, Debt to Equity Ratio DER, and Return on Assets ROA, on profit growth at Bank BNI over the period 2016 to 2025, covering pre, during, and post COVID 19 phases. Prior studies largely rely on short term observations and overlook crisis periods, limiting understanding of financial ratio performance under economic disruption. This study addresses this gap by providing longitudinal evidence in a crisis context. A quantitative causal approach was applied using multiple linear regression. The results show that LDR has a negative and insignificant effect on profit growth with a coefficient of negative 15.603 and a significance value of 0.102. DER also exhibits a negative and insignificant effect with a coefficient of negative 0.594 and a significance value of 0.587, while ROA shows a positive but insignificant relationship with a coefficient of 4.820 and a significance value of 0.926. Simultaneous testing indicates that all variables do not significantly affect profit growth with an F value of 1.664 and a significance level of 0.272. The model explains 45.4 percent of the variation in profit growth, although the adjusted R square of 0.181 suggests limited explanatory power. These findings highlight the limited role of financial ratios in explaining profit growth during economic uncertainty. The study contributes by providing crisis based longitudinal evidence and implies the need to incorporate broader determinants in performance evaluation

Artificial intelligence driven human resource transformation: a systematic literature review on competencies roles and strategies

Anak Agung Gede Darma Jata — 2026-05-25

The rapid advancement of Artificial Intelligence (AI) has significantly reshaped human resource management (HRM). However, existing studies remain fragmented, primarily focusing on operational efficiency while lacking an integrated understanding of how AI transforms HR competencies, job roles, and strategic development. This study aims to analyze AI-driven human resource transformation by identifying key changes in competencies, roles, and organizational strategies. A systematic literature review (SLR) approach was employed using the PRISMA framework, analyzing articles indexed in Scopus and Web of Science published between 2018 and 2024. The findings reveal three major transformations: (1) a shift from administrative to strategic HR roles driven by data analytics, (2) the emergence of hybrid competencies combining digital, analytical, and adaptive skills, and (3) the integration of AI into HR development strategies through continuous learning systems. This study contributes by proposing a conceptual framework of AI-based HR transformation, integrating technological, human, and organizational dimensions. Practically, the findings provide insights for organizations in designing adaptive and sustainable HR strategies in the digital era.

Formulation of stability strategies for business BSF maggot cultivation under hold and maintain conditions at Bumi Farm

Bayu Dwi Prasetyo — 2026-05-25

Food loss and food waste are critical issues at both the national and regional levels. Various efforts have been made to address the accumulation of food waste, one of which is through Black Soldier Fly maggot cultivation. However, previous studies have tended to focus on general strategies and have not specifically integrated a comprehensive analysis of internal and external environments to align business strategies with the company’s position. Therefore, this research aims to formulate a comprehensive alternative business strategy for BSF maggot farming at Bumi Farm in accordance with the business’s position. This Research is a descriptive study. The data used consists of qualitative and quantitative data obtained through observation, interviews, questionnaire, and literature review. The data obtained were analyze using IFE, EFE, IE Matrix, and SWOT analysis. The results of this research indicate Bumi Farm achieved an IFE score of 2.38 and an EFE score of 2.69, both falling into the moderate category. These values place Bumi Farm in Cell V of the IE Matrix with a hold and maintain position. This position indicates that the business’s internal and external conditions are relatively stable but not yet strong enough for expansion. The recommended strategic alternative based on the SWOT matrix is a strategy of stabilizing and strengthening the business internally. The results of this research indicate that the sustainability of the maggot farming business depends not only on expansion but also on strengthening internal capacity and operational stability in the face of business environment dynamics

Learning motivation mediates student engagement and academic outcomes in digital higher education

Alfa Santoso Budiwidjojo Putra — 2026-05-25

The rapid expansion of digital learning in higher education has created new challenges in maintaining student engagement, academic performance, and satisfaction. While previous studies have widely examined the relationship between student engagement and academic outcomes, limited research has explored the psychological mechanisms that explain how engagement influences both academic performance and student satisfaction in digital learning contexts. This study investigates the mediating role of learning motivation in the relationship between student engagement, academic performance, and student satisfaction in digital higher education. A quantitative research design was employed using survey data collected from undergraduate students at a university in Indonesia. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings show that student engagement positively influences learning motivation, which subsequently improves academic performance and student satisfaction. Learning motivation also acts as a key mediating mechanism linking student engagement to both outcomes. These findings highlight the importance of strengthening students’ motivation to enhance learning effectiveness and satisfaction in digital learning environments.

Customer satisfaction in the digital era: the effects of augmented reality experience and advertising personalization

Muhammad Azriel Akbar — 2026-05-25

Advances in digital technology have encouraged the beauty industry to develop marketing strategies that focus on consumer experiences and needs. The use of interactive technology and the delivery of advertisements tailored to consumer interests can increase the ease of shopping as well as customer satisfaction in purchasing skin care products. This study uses a quantitative approach with a survey method. Data was collected through the distribution of questionnaires to 240 respondents who are active users of local brand skin care products Glad2Glow in the city of Cirebon. The sampling technique was carried out using purposive sampling. Data analysis was conducted using variance-based structural equation modeling methods to test the influence of augmented reality experience and advertising personalization on customer satisfaction. The results of the analysis show that augmented reality experiences have a positive and significant effect on customer satisfaction. In addition, advertising personalization also has a positive and significant influence on customer satisfaction. Together, these two independent variables are able to explain most of the variation in customer satisfaction levels. Engaging digital experiences and the delivery of ads that are relevant to consumer needs play an important role in improving customer satisfaction. Therefore, companies need to develop digital marketing strategies that focus on experience, message relevance, and long-term relationships with consumers. This approach is expected to be able to increase brand competitiveness and support business sustainability in the increasingly competitive national and regional digital market on a sustainable basis

Implementation of change management through organizational restructuring intervention as a development strategy for Akar Tani Cooperative

Guntur Arafa — 2026-05-25

A farmer cooperative, Akar Tani (KAT) in Bantaeng, South Sulawesi, experienced declining active membership (100 to 74) and reduced coffee output (12 to 8 tons/year), alongside governance problems that weakened members’ trust due to delayed payments and poor records. This study examines how change management was enacted through organizational restructuring and identifies the key barriers that shaped the change trajectory. Using a qualitative case study design, we interviewed 11 informants (cooperative administrators, members, and external mentors), complemented by observations and document review. Data were analyzed iteratively using Miles and Huberman’s approach supported by NVivo. The findings show that barriers were driven less by rejection of cooperative goals and more by uneven digital literacy, entrenched work habits, fragmented internal communication, and sensitivity around administrative–financial transparency. Restructuring actions aligned with Kotter’s change stages, particularly capacity-building through practice-based training, multi-channel communication, clearer role division and SOPs, and early visible improvements in payment orderliness and financial information. This study contributes by extending change-management evidence to sustainability-oriented farmer cooperatives where trust recovery and collective learning are central mechanisms of restructuring. The practical implication is that cooperatives should prioritize transparency as a trust foundation while adopting gradual hybrid digitalization matched to members’ readiness. This research is limited to a single cooperative and does not track long-term quantitative performance outcomes; future studies may compare multiple cooperatives and assess digital readiness trajectories over time

The influence of hybrid personal interaction and authentic content on customer emotional connection at bt batik trusmi cirebon

Pandu Pramudya Raka Pratama — 2026-05-25

This research sought to examine the influence of Hybrid Personal Interaction and Authentic Content on Customer Emotional Connection at BT Batik Trusmi Cirebon. The increasing integration of offline and digital channels has shifted customer interactions toward a hybrid experience, requiring firms to manage both service encounters and content authenticity simultaneously to maintain psychological bonds. A quantitative method utilizing a causal design was employed, involving 180 respondents selected via purposive sampling who had experienced both physical store visits and digital interactions. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings showed that the model had strong explanatory power, with an R² value of 0.687, meaning that Hybrid Personal Interaction and Authentic Content jointly explained 68.7% of the variance in Emotional Connection. Hybrid Personal Interaction demonstrated a powerful and noteworthy beneficial impact on Emotional Connection (b = 0.792, p < 0.05), making it the dominant predictor. Meanwhile, Authentic Content also had a positive and significant effect (b = 0.094, p < 0.05), although its contribution was relatively smaller. These findings suggested that emotional connections in heritage retail are primarily driven by responsive and empathetic service interactions across hybrid channels, while authentic content strengthens cultural value. This research adds to the relationship marketing literature by incorporating hybridity and authenticity in an omnichannel context

The influence of gamification features, user experience, and e-service quality on Shopee's repurchase intention

Rikka Pratiwi Walga — 2026-05-25

The fast growth of e-commerce is making it harder for online marketplaces to keep customers and get them to buy again. Shopee, one of the biggest e-commerce platforms in Indonesia, uses different digital strategies like gamification, improving user experience, and offering good electronic service quality to make customers happier. This study looks at how gamification, user experience, and e-service quality affect the desire to buy again, with customer satisfaction playing a key role in between. The research uses a quantitative method called Structural Equation Modeling – Partial Least Squares (SEM-PLS). Data was gathered from 300 Shopee users in five major cities in Indonesia: Jakarta, Surabaya, Bandung, Medan, and Palembang. The results show that gamification, user experience, and e-service quality all have a positive and significant effect on customer satisfaction. Moreover, customer satisfaction has a positive and significant effect on the intention to buy again and serves as a mediator between the main factors and repurchase intention. These findings highlight the importance of improving user experience and digital service quality to boost customer satisfaction and loyalty on e-commerce platforms

The influence of auditor ethics and auditor experience on audit quality

Rosana Setyaningrum — 2026-05-25

The goal of this study is to examine the simultaneous effects of accountants' professional ethics, including professional responsibility, integrity, and objectivity, as well as the auditors' experience with regard to audit quality. The research specimen was obtained through purposive sampling from two public accounting firms in Surabaya, there were 30 responses in total. This analysis utilized multiple linear regression, assisted by IBM SPSS Statistics 26 and Microsoft Excel. It is concluded that the auditors' ethics have a significant and positive influence on audit quality, while their experience also has varying degrees of significance in enhancing auditors’ technical and analytical capabilities. Simultaneously, both variables make a strong contribution to improving the quality of audit. The implications from this research suggest that adhering to strong ethical standards in the profession, along with adequate auditor experience, can enhance public and stakeholders confidence have in the reliability of audited financial reports

Strategy to increase customer loyalty through customer satisfaction at abuba steak, Bekasi city

Rusman Efendi Sihombing — 2026-05-25

The objective of this study was to determine the effect of Brand Equity, Product Quality, and Servicescape on customer loyalty through customer satisfaction among Abuba Steak customers in Bekasi City. Prior studies have examined brand equity, product quality, and servicescape separately, with limited integration into a comprehensive model. Evidence from casual dining steakhouses in emerging markets remains scarce, and findings on customer satisfaction as a mediator are inconsistent. This study used a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The sample in this study amounted to A total of 250 participants were chosen through intentionally selected based on predefined criteria, namely purchasers who have consumed exceeding two times. This research resulted in Brand Equity, Product Quality, and Servicescape having a significant influence on Customer Satisfaction and Customer Loyalty. In addition, Customer Satisfaction was shown to play a role as a mediating variable. on the relationship between Brand Equity, Product Quality and Servicescape on Customer Loyalty. This study contributes to the literature by proposing a holistic framework that integrates cognitive, functional, and experiential determinants of customer loyalty, while also providing empirical evidence on the mediating role of customer satisfaction in the underexplored context of casual dining steakhouse in an emerging market.

The Influence of Women's Economic Empowerment on Technology Entrepreneurship Intention Through Self-Efficacy in Womenpreneurs in Surabaya

Gabriel Carolina Tjoe — 2026-05-25

This study investigates the influence of Women Economic Empowerment on Technology Entrepreneurship Intention through the mediating role of Self-Efficacy among womenpreneurs in Surabaya, Indonesia. This study aims to examine whether the WEE-SE-TEI framework, originally developed in a Middle Eastern context, holds in a Southeast Asian setting. A quantitative survey approach was employed. Data were collected from 120 female entrepreneurs in Surabaya using purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results confirm that Women Economic Empowerment positively and significantly influences both Self-Efficacy and Technology Entrepreneurship Intention, and that Self-Efficacy partially mediates this relationship. Future research should extend this framework to broader geographic contexts and incorporate additional variables such as digital literacy and social capital

The role of purchase interest in bridging service quality, E-WOM, and price perception toward purchase decisions: evidence from the Surakarta coffee shop industry

Muhammad Fajri Firdausi — 2026-05-25

This study examines the influence of service quality, electronic word of mouth (e-WOM), and price perception on coffee purchase decisions in Surakarta, with purchase intention serving as a mediating variable. The research problem arises from the limited understanding of how these three variables simultaneously affect purchasing decisions in the context of local coffee shops, particularly due to inconsistencies found in previous studies. This gap is significant as there is still a lack of research that integrates these variables into a comprehensive mediation framework within the coffee shop industry in Surakarta. The study employed a questionnaire-based survey involving 120 respondents who had prior purchasing experience at coffee shops. The data were analyzed using Structural Equation Modeling (SEM). The findings indicate that service quality and price perception have a positive and significant effect on both purchase intention and purchase decisions. Meanwhile, e-WOM positively influences purchase intention but does not have a direct effect on purchase decisions. Purchase intention acts as a mediating variable that strengthens the influence of service quality and price perception on purchase decisions. Theoretically, this study contributes to the development of marketing models by incorporating a mediation variable and emphasizing the role of purchase intention as a key linking mechanism. Practically, the results provide insights for coffee shop managers to focus on improving service quality, managing price perception, and optimizing the use of e-WOM to effectively enhance purchase intention and consumer purchasing decisions.

The role of work discipline in enhing lecturer performance in indonesian aviation higher education

Dede Ardian — 2026-05-25

This research examines the impact of work discipline on the performance of lecturers at the Akademi Penerbang Indonesia (API) Banyuwangi. A quantitative approach was employed, using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate data gathered from 19 lecturers via structured questionnaires. The results indicate that work discipline has a positive and statistically significant effect on lecturer performance. However, the model accounts for only a small fraction of the variance, implying that other factors also influence performance outcomes. These findings highlight the necessity of reinforcing disciplinary practices as part of comprehensive human resource management strategies to improve institutional effectiveness, especially in vocational aviation education.

Employee Performance in the Digital Era: The Role of Transformational Leadership and Employee Involvement

Muhammad Salman Al-Farisi — 2026-05-25

The implementation of the Electronic-Based Government System (SPBE) has intensified the need for public organizations to strengthen employee performance through digital adaptation and effective leadership practices. However, limited studies have examined the mediating role of employee engagement in linking digital transformation and transformational leadership to employee performance within public sector institutions. This study investigates the direct and indirect effects of digital transformation and transformational leadership on employee performance through employee engagement at the Ministry of Religious Affairs of Majalengka Regency. This research employed a quantitative associative approach using a survey method. Data were collected from 180 employees selected through simple random sampling using structured questionnaires with Likert-scale measurements. The data were analyzed using path analysis and the Sobel test with SPSS version 22 to evaluate the mediation effect. The findings indicate that digital transformation and transformational leadership have positive and significant effects on employee engagement and employee performance. Employee engagement also significantly improves employee performance and partially mediates the relationship between digital transformation and performance, as well as transformational leadership and performance. Furthermore, Digital Transformation, Transformational Leadership, and Employee Engagement jointly explain 87.1% of the variance in employee performance (Adjusted R² = 0.871). These findings demonstrate that employee engagement plays a strategic mediating role in strengthening employee performance during digital transformation in public sector organizations. The study contributes to the public management and organizational behavior literature by integrating digital transformation, transformational leadership, and employee engagement into a unified performance model within the government sector

Determination of motor vehicle taxpayer compliance: the role of tax socialization, tax sanctions, and tax amnesty programs with taxpayer awareness as a moderating variable (Case study of the Cibinong SAMSAT, Bogor Regency)

Roby Gusti Listianto — 2026-05-25

This study aims to examine the effect of tax socialization, tax sanctions, tax amnesty programs, and taxpayer awareness on motor vehicle taxpayer compliance at the Samsat Cibinong Bogor. The sampling method used was random sampling. The data used were primary data collected through questionnaires. 100 questionnaires were processed. And analyzed using SPSS version 30 with validity and reliability test methods, regression analysis, R2 test, f test, and t test. This study used multiple linear regression analysis to test the hypothesis. The results showed that tax socialization, tax sanctions, and tax amnesty programs at the Samsat Cibinong Bogor were categorized as good. The results of partial hypothesis testing proved that tax socialization, tax sanctions, and tax amnesty programs had an effect on motor vehicle taxpayer compliance. In moderation, taxpayer awareness could not mitigate the impact of tax socialization, tax sanctions, and tax amnesty programs on motor vehicle taxpayer compliance at the Samsat Cibinong Bogor