Innovative

DAMPAK MAKAN BERGIZI GRATIS TERHADAP RUMAH TANGGA SEBAGAI PELAKU EKONOMI (STUDI : SMA NEGERI 7 MANADO)

2026-02-06T08:27:30+08:00

The economic growth of a country is greatly influenced by its economic activities. To stimulate these economic activities, economic actors are certainly expected to contribute to economic development. The Household Sector is very influential as an economic actor because the production factors that have an important role as initial capital in the economy are: labor, land, expertise or capital. Labor as a production factor is very important to be prepared from the start. SMA Negeri 7 Manado is a school located in Tingkulu Village, neighborhood V, Wanea District with recipients of free nutritious meals of around 2,000 students. The method used is a qualitative research method with informants in this study as many as 5 students of SMA Negeri 7, and 3 parents as household representatives. The purpose of this study is to determine the impact of free nutritious meals on beneficiary households as economic actors. The results of this study indicate that providing free nutritious meals to households as economic actors significantly impacts the health, mental health, and economic well-being of families. Students, who will become a factor of production in economic activities, will be prepared to face all challenges when they enter the workforce. From a family economic perspective, budget efficiency is achieved because one of the budget allocations for school food is reduced.

ANALISIS VARIANS ANGGARAN TERHADAP EFEKTIVITAS PENJUALAN PADA PERUSAHAAN X

2026-02-06T08:33:50+08:00

This study was conducted to gain a deeper understanding of how budget variances influence sales effectiveness at company X. Various factors were analyzed, from the initial steps of product requirements planning, purchasing mechanisms, storage and stock control processes, to the use of materials in store operations. The study also highlighted challenges such as inaccurate product requirements calculations, unpredictable price changes, supply delays, and lack of systematic cost recording. Using a mixed methods approach, this study combined numerical data from sales results and budget variances with qualitative findings from interviews and on-site observations. The results indicate that sales effectiveness is closely related to the quality of the company's product management. When requirements planning is carried out appropriately, procurement processes run smoothly, and stock control is carried out routinely, budget realization can be in accordance with plans. Furthermore, communication skills between the owner and employees also directly impact the smoothness of budget preparation, particularly in coordinating information related to product requirements . Therefore, companies need to strengthen their cost documentation systems, improve supervision, and maintain more focused and consistent internal communication so that budgeting effectiveness and operational performance can improve overall.

HEDONIC SHOPPING MOTIVATION EFFECT ON IMPULSE BUYING BEHAVIOR THROUGH TIME AVAILABILITY AT KKV STORE MANADO TOWN SQUARE MANADO

2026-02-06T08:36:30+08:00

Indonesia is a country with an increasing level of nativity every year. This population requires a lot of activities and supplies of retail product every day. One popular retail store in Manado that caught a lot of attention from public is KKV Store Manado Town Square. KKV is retail store originated from China with “instagramable” ambience and youthful design with the concept of “One Stop Shopping Store”. The purpose of this research is to determine the effect of hedonic shopping motivation on impulse buying behavior with time availability as a mediating variable. Based on the result using SmartPLS 4.0, hedonic shopping motivation directly and significantly influencing impulse buying behavior, hedonic shopping motivation significantly influencing time availability, time availability significantly influencing impulse buying behavior, and hedonic shopping motivation significantly influencing impulse buying behavior through time availability of consumer in KKV Store Manado Town Square.

ANALISIS KINERJA KEUANGAN DAN VALUASI RELATIF PT. TUNAS BARU LAMPUNG TBK. TAHUN 2020–2024

2026-02-06T08:38:57+08:00

This study aims to analyze the financial performance and stock valuation of PT Tunas Baru Lampung Tbk (TBLA) as one of the largest integrated agribusiness companies in Indonesia during the period 2020-2024. The study uses a quantitative descriptive approach with financial ratio analysis and relative valuation based on the Aswath Damodaran framework. The financial ratios analyzed include liquidity, solvency, activity, and profitability, while relative valuation is performed using the Price to Earnings Ratio (PER), Price to Book Value (PBV), Price to Sales (P/S), and EV/EBITDA. The results show that TBLA has relatively adequate liquidity but is declining, a capital structure that is highly dependent on debt, and efficiency and profitability that have been under pressure in recent years. In terms of valuation, TBLA shares are trading below their book value and have low PER and P/S ratios, indicating potential undervaluation by the market. The novelty of this research lies in the integration of Damodaran's financial performance and relative valuation analysis on diversified agribusiness companies in the context of global economic uncertainty and commodity price fluctuations. The findings of this study are expected to serve as a reference for investors, company management, and academics.

VALUE ADDING STRATEGY FOR REPURCHASE INTENTION. THE USAGE OF GAMIFICATION IN ALFAGIFT PLATFORM

2026-02-06T08:42:21+08:00

The purpose of this research is to analyze the impact of gamification on repurchase intention of Alfagift Apps. This research was carried out using StataMP 13 to analyze the regression of gamification on repurchase intention. Data collected using questionnaires distributed online among consumer of Alfamart who already used Alfagift Apps to order product online. Based on the result of this research, the StataMP 13 result shows that gamification is significantly influencing repurchase intention, even though the descriptive statistics varies among the user of Alfagift Apps in doing their purchasing activities. It is recommended for business to keep the functions provided and improve the gamification user-friendly function in creating a faster buying process and faster decision-making as well as the customer-focused products and functions to create a more customer-focused segmented online buying activities and usage.

PENGARUH PELATIHAN DIGITAL, KESIAPAN TEKNOLOGI DAN KESEJAHTERAAN TERHADAP KINERJA TENAGA KEPENDIDIKAN DI UNIVERSITAS KATOLIK DE LA SALLE MANADO

2026-02-06T08:44:34+08:00

This study aims to analyze the influence of digital training, technology readiness, and welfare on the performance of education personnel at De La Salle Catholic University Manado. The study uses a quantitative approach with a survey method, involving respondents from education personnel. The results showed that partially, digital training (X1) and well-being (X3) did not have a significant effect on performance. On the other hand, technology readiness (X2) has a positive and significant effect on performance. However, simultaneously digital training, technology readiness, and well-being have a significant effect on performance, showing that these three factors complement each other in encouraging performance improvement.

PENGARUH PENERIMAAN PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA SORONG

2026-02-06T08:47:44+08:00

This study aimed to determine the influence of advertising tax and on Sorong city's local original income and also to determine the influence of entertainment tax revenue on Sorong city's local original income. This study aimed to determine whether the two taxes influence the Sorong city's local original income. This study was a quantitative study. The type of data used was secondary data. The population in this study was the receipts of advertising tax, entertainment tax, and local original income for the period of 2020-2023 at the Sorong City Tax and Retribution Management Agency. The results of this study indicated that partially advertising tax had a positive but insignificant influence, while entertainment tax did not have a positive and significant influence on Sorong city's local original income. Simultaneously, advertising tax and entertainment tax had an influence on Sorong city's local original income. Then based on the Regression equation, advertising tax had a positive and significant influence on local original income. Every 1 unit increase in advertising tax will increase local original income. Entertainment tax had a negative and insignificant influence on local original income. Every 1 unit increase in entertainment tax will cause a decrease in local original income.

PENGARUH LITERASI KEUANGAN, TINGKAT PENDAPATAN, DAN PEMBAYARAN DIGITAL TERHADAP PERILAKU KONSUMTIF MAHASISWA DI MANADO

2026-02-06T08:50:38+08:00

Consumptive behavior is uncontrolled behavior in making purchases. This phenomenon is seen among students in Manado, which is thought to be influenced by low financial literacy, where a lack of understanding in managing finances causes students to be unwise in their consumption. In addition, income level also plays an important role in determining students' ability to consume. Meanwhile, the convenience and various attractive offers from the Digital Payment system encourage consumptive behavior among students. Therefore, this study aims to examine the influence of the variables of Financial Literacy, Income Level, and Digital Payment on the Consumptive Behavior of Students in Manado. The results of the study show that partially and simultaneously, financial literacy, income level, and digital payments have a positive and significant effect on the consumptive behavior of students in Manado.

EFEKTIVITAS E-BRAND IMAGE, E-TRUST DAN E-SERVICE TERHADAP KEPUTUSAN PEMBELIAN ONLINE DI SHOPEE (STUDI KASUS PENGGUNA APLIKASI SHOPEE DI PERUMAHAN GRIYA INDAH IV)

2026-02-06T08:53:59+08:00

This study aims to analyze the Effectiveness of E-Brand Image, E-Trust and E-Service on Online Purchasing Decisions on Shopee. This case study was conducted on Shopee application users in Griya Indah IV Housing. The researcher used the Quantitative Method research type using data from questionnaires that had been distributed by researchers to consumers who used the Shopee application, processing questionnaire data using the IBM SPSS 27 system and using the Multiple Linear Regression Analysis method as a data analysis tool. The results of this study indicate that partially the E-Brand Image, E-Trust and E-Service variables have a significant effect on Online Purchasing Decisions on the Shopee application in Griya Indah IV Housing. The same is true for partial, that simultaneously (Simultaneously) the E-Brand Image, E-Trust and E-Service variables have a significant effect on Online Purchasing Decisions on the Shopee application in Griya Indah IV Housing.

ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG BERDASARKAN COMMITTEE OF SPONSORING ORGANIZATION (COSO) PADA PT. HASJRAT ABADI CABANG MANADO

2026-02-06T08:57:32+08:00

PT. Hasjrat Abadi Manado Branch is one of the largest automotive companies in Manado. The automotive industry itself is a part of the business sector that is growing quite rapidly and has many competitors. In order to remain competitive in the automotive industry, PT Hasjrat Abadi Manado Branch always strives to improve internal control over trade goods inventory. According to Committee Of Sponsoring Organization (COSO) Executive Summary (2013:3) internal control is a set of policies and procedures to protect the company’s assets or assets from all forms of misuse, ensure the availability of accurate company accounting information, and management policies have been obeyed or carried out properly by all employees. The author analyzed and compared the internal control system in the company with the theory of Committee of Sponsoring Organization (COSO) components, which were control environment, control activities, risk measurement, information and communication and monitoring. This research used qualitative research type. The type of data used was qualitative data with primary data as the source of data. With data collection technique of interviews and documentation. The result of this research was that the internal control system implemented by PT Hasjrat Abadi Manado Branch was in accordance with the Committee of Sponsoring Organization (COSO) theory which consists of five components so that internal control over the company’s overall inventory of goods had ran well and effectively.