Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)

All Articles in this Issue are from Universities in Indonesia : Universitas Terbuka, Universitas Jambi, Universitas Widyatama, Universitas Bhayangkara Jakarta Raya, Universitas Borobudur, Universitas Trilogi, Universitas Logistik dan Bisnis Internasional, and Universitas Pendidikan Mandalika.

DOI: https://doi.org/10.38035/snefr.v2i2

Published: 2026-04-10

Articles

Analisis Keamanan Penyetoran dan Pelaporan PPN Dengan Memanfaatkan Teknologi Blockchain di PT Pegadaian

Cindyo Dhelistya Sis Pratama, Sofyan Hadi, Rina Dameria N

153-172
- FULL ARTIKEL PDF
Factors Affecting Fleet Charter Costs: Analysis of Market Uncertainty, Shipping Rates, Financial Capability, and Cost Structure

Atong Soekirman

173-184
- FULL ARTICLE PDF
The Influence of Audit Committee, Institutional Ownership, and Audit Quality on Accounting Conservatism in Conventional Banks Listed on The Indonesia Stock Exchange 2022–2024

Miftahul Jannah, Sri Rahayu, Fredy Olimsar

185-194
- FULL ARTICLE PDF
The Influence of Competence, Job Satisfaction and Work-Life Balance on Employee Productivity in Companies in Bekasi

Tubagus Hedi Saepudin

195 - 205
- FULL ARTICLE PDF
Digital Economy and Development Opportunities in Developing Countries

Jhonny Zainal Abidin, Darwati Susilastuti

206-213
- FULL ARTICLE PDF
The Effectiveness of Drive-Thru Service Implementation in Increasing Motor Vehicle Tax Revenue at Samsat Soekarno Hatta, Bandung City

Diza Khaerunnisa, Arimbi Triswastika, Candra Mecca Sufyana

214-220
- FULL ARTICLE PDF
The Influence of The BBNKB Ii Exemption Policy and The Tax Amnesty Program on Taxpayer Compliance at P3D Iii Samsat Soekarno Hatta, Bandung City

Muhamad Tajiri, Arimbi Triswastika, Muhamad Prakarsa Al Qadr Saleh

221-225
- FULL ARTICLE PDF
The Effect of Mobile Samsat Services and Drive-Thru Samsat Services on Motor Vehicle Tax Revenue at Samsat Soekarno Hatta, Bandung City

Muthmainah Muthmainah, Arimbi Triswastika, Adhita Arif Setyawan

226-231
- FULL ARTICLE PDF
The Influence of Fraud Hexagon Theory in Detecting Financial Statement Fraud Using The Dechow F-Score Model (Empirical Study on Technology Sector Companies Listed on The Indonesia Stock Exchange for The Period 2021-2024)

Katrien Dwie. AF, Sri Rahayu, Yulisman Yulisman

232-240
- FULL ARTICLE PDF
Analisis Pengaruh Komunikasi Pemasaran Live Streaming Aplikasi Tiktok terhadap Minat Beli Konsumen di Desert by Chay Sumur Batu

Ihsaniyatul Mawadah, Ridho Rafqi Ilhamalimy

241-250
- FULL ARTIKEL PDF
Analisis Peran Branding Digital dan Interaksi Pelanggan dalam Mendorong Penjualan Hijab AYNUR di Purwokerto : Pendekatan Kualitatif

Supriyatin, Ridho Rafqi Ilhamalimy

251-259
- FULL ARTICLE PDF
Public Policy Innovation in The Digital Era: A Systematic Literature Review Study

Dede Hermansah, Hendri Arditya, Alfarul Dwi Gagas P, Ilyasa Diswara Firdaus, Devy Siti Khofifah

260-267
- FULL ARTICLE PDF
Determinants of Health Service Quality in Health Service Institutions in The Era of The Regional Public Service Agency (BLUD): Systematic Literature Review

Siti Aisyah Nuraeni, Aden Aulia Rahman, Gugum Ahmad Suandana, Cepi Hermansyah, Rosa Eka Putri

268-275
- FULL ARTICLE PDF
Pengaruh Harga, Promosi, dan Lokasi Terhadap Keputusan Pembelian Pada Vision Photo Studio

Jiwa Banyu Semesta Joned, Dovina Navanti, Wirawan Widjanarko

276-282
- FULL ARTIKEL PDF
Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Kopi Keliling Sejuta Jiwa di Bekasi

Salsabila Putri Setiawan, Dovina Navanti, Wirawan Widjanarko

283-289
- FULL ARTIKEL PDF
Determination of Deposits through Exchange Rates: Analysis of Interest Rates, Trust in Banks, and Public Income

Christophorus Indra Wahyu Putra, Hasanuddin, Rosalina Siagian

290-303
- FULL ARTIKEL PDF
Analisis Keputusan Pembelian Produk Hijab Sattka Basic Di Tiktokshop: Pengaruh Online Customer Review, Kualitas Produk, Dan Brand Image

Rini Astriyani, Hadita Hadita, Neng Siti Komariah

304-316
- FULL ARTIKEL PDF
Pengaruh Media Sosial dan Flah Sale terhadap Keputusan Pembelian melalui Minat Beli pada Konsumen Raja Furniture

Amelia Seli Febrianti, Ni Nyoman Sawitri, Dovina Navanti, Hapzi Ali, Hadita

317-337
- FULL ARTIKEL PDF
Pengaruh Inovasi Teknologi dan Keamanan Data terhadap Keputusan Penggunaan E-Wallet Dana Melalui Literasi Keuangan Digital pada Generasi Z Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Tiara Setiawati, Ni Nyoman Sawitri, Dovina Navanti, Hapzi Ali, Hadita Hadita

338-355
- FULL ARTICLE PDF
Pengaruh Kualitas Layanan dan Kualitas Sistem Informasi Terhadap Kepuasan Konsumen Pengguna Ojek Online Maxim dengan Sensitivitas Harga sebagai Intervening

Khasna Lathifah, Hapzi Ali, Dhian Tyas Untari

356-368
- FULL ARTICLE PDF
Pengaruh Media Sosial, Kualitas layanan dan Persepsi Harga Terhadap Minat Pembelian Ulang Skincare Wardah Pada E-Commerce Shopee (Studi Kasus Mahasiswa Manajemen Universitas Bhayangkara Jakarta Raya)

Dewi Puspita Sari, Dovina Navanti, Wirawan Widjanarko

369-376
- FULL ARTICLE PDF
Determinants of Profitability in Indonesian Logistics Companies: An Analysis of Operational Cost Efficiency, Pricing Strategies, and Government Policies

Mochammad Subagio

377-387
- FULL ARTICLE PDF
Peran Kepuasan Kerja dalam Memediasi Pengaruh Kesehatan Kerja dan Keselamatan Kerja terhadap Kinerja Karyawan: Perspektif Manajemen Strategik

Olivia Safira, Zulkhairatullail Zulkhairatullail, Agung Putra Hermawan, Muhammad Ridwan, Havidz Aima

388-400
- FULL ARTICLE PDF
Pengaruh Perencanaan Karier dan Pemimpin Empati Terhadap Kinerja Pegawai dengan Pengembangan Karier Sebagai Variabel Mediasi: Perspektif Manajemen Strategik

Tri Hemalia Ayu, Amille Cantika Buswir, Dian Nurul Izza, M. Havidz Aima

401-412
- FULL ARTICLE PDF
Pengaruh Struktur Modal, Arus Kas Operasi, dan Optimisme Manajer terhadap Keputusan Investasi Pada Perusahaan Teknologi Yang Terdaftar di BEI 2021-2024

Witha Anggani Saraswati, David Pangaribuan, Idel Eprianto

413-422
- FULL ARTICLE PDF
The Influence of The Role of Internal Audit on Fraud Prevention in The Government of Prabumulih City (Study at the Prabumulih City Inspectorate)

Adinda Ariska, Chairani Adelina, Rika Fitri Ramayani

423-429
- FULL ARTICLE PDF
Pengaruh Harga dan Promosi Digital terhadap Minat Beli Spare Part Aftermarket Sepeda Motor Produksi Lokal: Studi Empiris pada Pengemudi Ojek Online di Kota Bandung, Indonesia

Zaenal Wahidin, Chondro Legowo

430-435
- FULL ARTICLE PDF
Pengaruh Manajemen Kompetensi dan Budaya Organisasi terhadap Kinerja Karyawan melalui Kepuasan Kerja sebagai Variabel Intervening

Aviva atma Novia, Lorenz Kitana Luwiensky, Edwin Andriansyah Damhuri, Havidz Aima

436-442
- FULL ARTICLE PDF
Pengaruh Strategic Leadership dan Organizational Agility Terhadap Kinerja Organisasi melalui Organizational Innovation sebagai Variabel Intervening

Aviva Atma Novia, Kitana Luwiensky, Andriansyah Damhuri, Syafwandi Syafwandi

443-453
- FULL ARTICLE PDF
Pengaruh Organizational Culture Terhadap Adaptasi Perubahan Teknologi di Balai Besar Tekstil Kota Bandung

Puncak Maha Utama , Widwi Handari Adji

454-460
- FULL ARTICLE PDF
The Effect of Career Development and Workload on Turnover Intention: The Mediating Role of Leader Empathy a Literature Review

Ana Frehesti, Fitri Suherini, Yohannes Simamora, M. Havidz Aima

461-467
- FULL ARTICLE PDF
The Mediating Role Employee Performance in the Effects of Work Design and Job Analysis on Work Motivation: A Literature Review

Sherly Cecelia, Herri Ulka Nugraha, Vina Yuniarti, Zasvia Hendri, M. Havidz Aima

468-477
- FULL ARTICLE PDF
The Effects of Credit Risk, Liquidity, and Capital on Profitability of Digital Banks in Indonesia For The Period 2021-2025

Jesika Mega Rahmawati, Rosalia Nansih Widhiastuti

478-488
- FULL ARTICLE PDF
The Effect of Service Innovation on Customer Satisfaction at Balai Besar Tekstil Bandung

Rahmad Ramayansyah, Widwi Handari Adji

489-496
- FULL ARTICLE PDF
The Effect of Logistics Distribution Performance on Customer Satisfaction at the 3PL Company PT.X in Padang, West Sumatra

Bening Sahara, Erna Mulyati

497-508
- FULL ARTICLE PDF
Determinants of the Chances of Generation Z Workers to Obtain a Safe and Healthy Working Environment in Indonesia

Dhea Putri Haliza, Lestari Agusalim

509-521
- FULL ARTICLE PDF
Analysis of Job Stability Among Generation Z Workers to Achieve Decent Work in Indonesia

Meidina Putri Kusuma Wardani, Lestari Agusalim

522-537
- FULL ARTICLE PDF
Meningkatkan Minat Kunjung Ulang Melalui Keputusan Pelanggan: Analisis Kualitas Pelayanan dan Persepsi Harga Pada Konsumen

Syifa Nur Syamsiah, Hapzi Ali, Hadita

538-545
- FULL ARTICLE PDF
The Effect of ROA, DER, TATO, Firm Size, and Sales Growth on Firm Value in Manufacturing Companies in the Animal Feed Subsector Listed on the Indonesia Stock Exchange (BEI) for the Period 2021–2025

Yunisa Rizki Amalia, Nurhidayati Dwiningsih

546-554
- FULL ARTICLE PDF
Financial Ratios and Stock Prices: The Moderating Role of Firm Size in Indonesia’s Restaurant, Hotel, and Tourism Sector

Nadira Diva Meinandri, Fanny Suzuda Pohan

555-563
- FULL ARTICLE PDF
The Effect of Liquidity, Profitability and Solvency on Company Value with Company Size as a Moderation Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2021-2025 Period

Amelia Putri, Ati Harianti

564-570
- FULL ARTICLE PDF
Credit Risk, Liquidity, and Capital Strength as Drivers of Bank Value: The Mediating Role of Profitability

Amanda Fanza Levia, Fanny Suzuda Pohan

571-580
- FULL ARTICLE PDF
Factors Affecting Stock Prices With Firm Size As Moderating Variable In Coal Industry Companies Listed On The Indonesia Stock Exchange In 2024

Sophie Shinaningsih, Aty Hermawati

581-591
- FULL ARTICLE PDF
Financial Determinants of Return on Assets: Evidence from Indonesia’s Media and Entertainment Sector

Amelia, Fanny Suzuda Pohan

592-598
- FULL ARTICLE PDF
From Financial Structure to Market Valuation: The Mediating Role of Return on Equity in Indonesia’s Processed Food Industry (2020–2024)

Mei Amanah, Fanny Suzuda Pohan

599-608
- FULL ARTICLE PDF
The Effect of Financial Performance on Stock Prices of Coal Subsector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period

Muhammad Haikal, Ati Harianti

609-616
- FULL ARTICLE PDF
The Influence of Image, Facility Quality, And Lifestyle on the Decision to Visit the Dunia Fantasi (Dufan) Tourist Attraction for People in the DKI Jakarta Area

Adissa Sajida Ahlam, Budi Suryowati

617-624
- FULL ARTICLE PDF
Pengaruh Literasi Keuangan, Fluktuasi Harga Emas dan Pendapatan Terhadap Keputusan Investasi Dengan Perilaku Keuangan Sebagai Variabel Moderasi Di Kalangan Generasi Z Jakarta

Nazuwa Rizki Amelia, Nurhidayati Dwiningsih

625-635
- FULL ARTICLE PDF
The Role of Profitability in Mediating the Effect of Financial Performance on Stock Returns: An Empirical Study of LQ45 Companies (2021–2025)

Shafira Arviani, Fanny Suzuda Pohan

636-646
- FULL ARTICLE PDF
Analisis Pengaruh Capital Adequacy Ratio, Return On Equity, dan Earnings Per Share Terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (2021-2024)

Halimah Ananda Firdausy, Rosalia Nansih Widhiastuti

647-661
- FULL ARTICLE PDF
The Influence of Financial Technology Usage, Financial Literacy, and Lifestyle on Financial Behavior (A Case Study on Generation Z Students in Surakarta City)

Bunga Meilana, Desy Amalia Candrakusuma

662-671
- FULL ARTICLE PDF
Factors That Influence The Decision To Use Shopeepay As An E-Wallet With Trust As A Moderating Variable In Generation Z

Khiqmatul Faizah, Aty Herawati

672-682
- FULL ARTICLE PDF
Analysis Bankruptcy Banking in Indonesia : A Study Empirical on 20 Commercial Banks 2020-2025

Iriana Wihardja Sumintapura, Dewi Kartikaningsih, Jayadi

683-690
- FULL ARTICLE PDF
The Influence of a Cashless Society and Digital Financial Literacy on Sustainable Financial Management

Dewi Kartikaningsih, Iriana Wihardja Sumintapura, Ajoe Kartika Mastaka, Irfan Fathoni

691-699
- FULL ARTICLE PDF
The Effect of Financial Performance on Firm Value with Capital Structure as a Moderating Variable in the Infrastructure Sector for the 2023–2024 Period

Toharoh Fitriyani, Rosalia Nansih Widhiastuti

700-714
- FULL ARTICLE PDF
The Effect of Profitability, Solvency, and Liquidity on Stock Price with Dividend Policy as a Moderating Variable in the Conventional Commercial Banking Subsector for the 2020–2024 Period

Dika Rahma Aulasari, Nurhidayati Dwiningsih

715-721
- FULL ARTICLE PDF
Evaluation of the Effect of Firm Size, LDR, NPL, and BOPO on the Profitability of Conventional Commercial Banks in Indonesia for the 2021-2024 Period

Muhammad Dhafa, Nurhidayati Dwiningsih

722-735
- FULL ARTICLE PDF
Analisis Pengaruh Harga, Kualitas Produk dan Kualitas Layanan terhadap Kepuasan Pelanggan B2B pada PT Mitra Galperti sebagai Distributor Perpipaan Migas

Nanda Tyara Aprilia, Budi Suryowati

736-742
- FULL ARTICLE PDF
Analysis Societal Trust, Growth Opportunity, Financial Risk, and Stock Returns

Suyanto

743-755
- FULL ARTICLE PDF
The Influence of Financial Technology, Financial Literacy, Financial Attitude and Lifestyle On The Financial Behavior of Generation Z in DKI Jakarta

Nailah Aura Safitri, Nurhidayati Dwiningsih

756-767
- FULL ARTICLE PDF
The Effect Of Financial Ratios On Stock Prices With Company Size As A Moderating Variable In Healthcare Sector Companies Listed On The Indonesia Stock Exchange In The Period 2020 – 2024

Febi Yani Putri, Ati Harianti

768-776
- FULL ARTICLE PDF
The Effect of Liquidity, Credit Risk, and Operational Efficiency on Financial Performance in Conventional Private Commercial Banks Listed on the Indonesia Stock Exchange (2020–2024)

Putri Nadia Sari, Rudi Bambang Trisilo

777-784
- FULL ARTICLE PDF
The Effect of NPL and LDR on ROA through BOPO as an Intervening Variable in Digital Banks in Indonesia Period 2020-2024

Transylvania Umi Qollifah, Rudi Bambang Trisilo

785-792
- FULL ARTIKEL PDF
The Impact of Liquidity, Asset Efficiency, Leverage, and Profitability on Firm Value: Evidence from Hotel, Resort, and Cruise Sub-Industry Companies Listed on the Indonesia Stock Exchange, 2020–2025

Niswatun Hasanah, Rosalia Nansih Widhiastuti

793-799
- FULL ARTIKEL PDF
Effect of CAR, LDR, and BOPO on Profit Growth through Firm Size as an Intervening Variable in Conventional Banks Listed on the Indonesia Stock Exchange (IDX) in 2024

Wahyu Anggita Sari, Nurhidayati Dwiningsih

800-808
- FULL ARTIKEL PDF
Financial Leverage, Liquidity, and Profitability as Determinants of Stock Returns The Moderating Role of Dividend Policy in Indonesia’s Food and Beverage Sector

Siti Khadijah Latifah, Rosalia Nansih Widhiastuti

809-819
- FULL ARTIKEL PDF
The Influence of Ease of Access, Income Level, and Risk Perception on the Decision to Usse Online Loans among the Jakarta Community

Oktafina Ramadhani, Ati Harianti

820-825
- FULL ARTIKEL PDF
Determinan Harga Saham dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2024

Jahrotun Aini, Aty Herawati

826-834
- FULL ARTIKEL PDF
Lifestyle And Digital Promotion In Personal Financial Management The Mediating Role Of Self-Control Among Generation Z E-Wallet Users

Dwi Indah Safitri, Rosalia Nansih Widhiastuti

835-844
- FULL ARTIKEL PDF
Profitability, Leverage, and Firm Value: The Moderating Role of Firm Size in Indonesian Property and Real Estate Companies

Olivia Virgie Veylanda Zega, Rosalia Nansih Widhiastuti

845-855
- FULL ARTICLE PDF