Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

From Systemic Theory to Causal Evidence: Process Tracing as a Methodological Bridge for Integrated Reality Theory (IRT)

La Himmah il Princess Choris, M. Shoim — Sun, 09 Aug 2026 00:00:00 +0000

Integrated Reality Theory (IRT) provides a comprehensive systemic framework for analyzing development and organizational dynamics through five fundamental variables: Energy (E), Information (I), Entropy (S), Consciousness (C), and Evolution (ν). However, as a macro-level theory, IRT faces challenges in empirical operationalization, particularly in demonstrating and validating its proposed causal mechanisms. This study aims to develop a methodological framework that integrates process tracing as a bridge between IRT's systemic propositions and evidence-based causal inference. The research employs a qualitative conceptual approach based on an extensive literature review combined with methodological analysis using the Bayesian Process Tracing framework. The analytical procedure involves identifying the causal signature associated with each IRT mechanism and evaluating empirical evidence through four complementary inferential tests: straw-in-the-wind, hoop test, smoking gun, and doubly decisive test. The findings indicate that integrating IRT with process tracing produces a systematic causal diagnostic protocol consisting of five key stages: mechanism identification, empirical indicator specification, evidence classification according to inferential strength, Bayesian probability updating, and evidence-based policy formulation. Conceptually, the framework enables all five IRT variables to be operationalized into observable empirical indicators, thereby enhancing the theory's testability, falsifiability, and explanatory power. A typological illustration using the Indonesia Emas 2045 development agenda demonstrates that this integrated framework provides a more comprehensive explanation of causal relationships among development factors than conventional linear approaches. The study contributes to advancing IRT from a predominantly conceptual framework into an empirically testable scientific theory, offering a robust methodological foundation for future research in development studies, public policy, organizational analysis, and other complex social systems.

Pengaruh Tren Clean Beauty Terhadap Minat Beli Produk Sumia Skin Clinic di Bandar Lampung

Saskia Andini Dini — Sun, 09 Aug 2026 05:32:45 +0000

Pergeseran paradigma konsumsi di industri kecantikan mendorong meningkatnya perhatian konsumen terhadap aspek keamanan bahan, transparansi formulasi, dan keberlanjutan lingkungan yang terangkum dalam gerakan clean beauty. Penelitian ini bertujuan untuk menganalisis pengaruh tren clean beauty terhadap minat beli produk perawatan kulit (skincare) pada Sumia Skin Clinic di Bandar Lampung. Jenis penelitian ini adalah kuantitatif deskriptif dengan metode analisis Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM) menggunakan bantuan peranti lunak SmartPLS 3.0. Data dikumpulkan melalui penyebaran kuesioner kepada konsumen Sumia Skin Clinic di Bandar Lampung dengan jumlah responden sebanyak 100 orang. Hasil pengujian model struktural menunjukkan bahwa tren clean beauty berpengaruh positif dan signifikan terhadap minat beli konsumen dengan koefisien jalur (path coefficient) sebesar 0,590, nilai t-statistic sebesar 8,553 (> 1,96), dan p-value sebesar 0,000 (< 0,05). Nilai R-Square sebesar 0,348 mengindikasikan bahwa variabel tren clean beauty mampu menjelaskan variasi minat beli sebesar 34,8%, sedangkan sisanya sebesar 65,2% dijelaskan oleh faktor-faktor lain di luar model penelitian ini. Implikasi praktis dari penelitian ini menekankan pentingnya klinik kecantikan lokal untuk memperkuat komunikasi pemasaran berbasis transparansi kandungan produk, sertifikasi halal, dan formulasi alami demi mengoptimalkan minat beli konsumen secara berkelanjutan.

Strategi Transformasi Badan Usaha Milik Desa Berbasis Kinerja Dalam Penguatan Ekonomi Perdesaan Berkelanjutan

Teguh Purmawanto — Sat, 15 Aug 2026 00:00:00 +0000

Although the number of Village Owned Enterprises (BUMDes) has increased significantly, their contribution to rural economic development remains limited because existing supervision emphasizes administrative compliance rather than organizational performance. This study aims to formulate a performance-based transformation strategy to strengthen the productivity, accountability, and sustainability of BUMDes. A qualitative policy analysis approach was employed by reviewing regulations, literature, and secondary data, complemented by the Urgency Seriousness Growth (USG) analysis, root cause analysis, and Bardach's policy evaluation framework. The findings reveal that the weak performance of BUMDes stems from three interrelated factors: the absence of a national performance based regulatory framework, fragmented performance information systems, and limited institutional capacity and managerial competence. The recommended policy option is a comprehensive systemic reform consisting of the implementation of a Key Performance Indicator (KPI) based governance framework, the development of the SIAB-DESA integrated performance information system, competency standardization for BUMDes managers, and performance-based incentive and disincentive mechanisms. These reforms are expected to shift BUMDes governance from an administrative compliance approach to results oriented management, enabling BUMDes to become professional, productive, and sustainable drivers of rural economic development.

Performance of Pradhan Mantri Fasal Bima Yojana (PMFBY) in Tamil Nadu, India during the Rabi Season: A Time-Series Analysis

Arun Venkatesh D, Natarajamurthy P — Wed, 26 Aug 2026 15:10:45 +0000

The Pradhan Mantri Fasal Bima Yojana (PMFBY) is an agricultural risk-management programme that seeks to protect farmers financially against crop losses. This study assesses the performance of PMFBY in Tamil Nadu during the Rabi season from 2018 to 2025 using state-level administrative data. It considers farmer participation, insurance coverage, premium contributions, claim settlement and the distribution of applicants across social and farmer categories. Participation rose considerably until 2022, when the number of applicants reached 61.42 lakh, before falling in the following years. Non-loanee applicants remained the largest participant group throughout the period and accounted for 92.40 per cent of applicants in 2025. The insured area rose from 1,374.52 thousand hectares in 2018 to 1,541.43 thousand hectares in 2022, its highest level during the period, while the sum insured was highest in 2021 at ₹9,98,426.80 lakh. Premium contributions also reached their highest level in 2022 at ₹2,96,624.23 lakh and then fell markedly in the following years. Claim settlement showed substantial variation, with the claim ratio standing at 30.03 per cent in 2018 and 27.60 per cent in 2020 before falling to 2.08 per cent in 2025. Applicants were concentrated mainly in the OBC and General categories, while small farmers formed the largest group among the farmer categories. A paired sample t-test gave a p-value of 0.105, showing no statistically significant difference between total premium collected and total claims paid during the study period. PMFBY maintained substantial insurance coverage in Tamil Nadu, although participation, premium mobilisation and claim settlement varied considerably from year to year during the Rabi season.

Consumer Purchasing Behaviour towards Iron and Steel Materials: A Study of Individual Users in Tiruchirappalli Corporation, Tamil Nadu

J. Abina, N. Rajalakshmi — Tue, 01 Sep 2026 00:00:00 +0000

The iron and steel industry is closely connected with construction and infrastructure development, with individual users forming an important consumer segment. This study examines the purchasing behaviour, brand preferences and quality considerations of individual users of iron and steel materials in Tiruchirappalli Corporation, Tamil Nadu. Primary data were collected from 110 respondents through a structured questionnaire using simple random sampling. Frequency and percentage analysis were used to examine the demographic characteristics and purchasing practices of the respondents. The Chi-square Goodness-of-Fit Test was used to assess differences in brand preferences, while quality attributes were examined based on the level of consideration given by respondents. Residential use was the main purpose of purchasing iron and steel materials, reported by 95.5 per cent of respondents. Own information and advertisements were the most commonly used sources of information, reported by 96.4 per cent and 95.5 per cent of respondents, respectively, while 80.0 per cent relied on the internet. JINDAL was the most preferred company, followed by JSW, SAIL and VISA. The Chi-square test showed a statistically significant difference in brand preferences (χ² = 28.184, df = 9, p = 0.00089). Among the quality attributes, strength received the highest level of consideration, followed by durability and corrosion resistance. The findings show that product performance, access to information and brand positioning are relevant to understanding purchasing behaviour in the iron and steel market.

Do Agriculture Input Resources Contribute to Agriculture GDP of India – An Empirical Analysis

Joseph Johns, M Suvakkin — Fri, 04 Sep 2026 00:00:00 +0000

This study analyses secondary data from 1990 - 2024 to analyse the relationship between agricultural inputs and agricultural Gross Domestic Product growth rate in the Indian Economy by using a Multiple Regression Analysis. Agricultural GDP growth rate is used as the dependent variable, and net irrigated area, fertilisers, electricity, rainfall and institutional credit are taken as independent variables. The study finds that variables like fertilisers, rainfall and institutional credit are not statistically significant, which means they do not have a significant impact on agricultural GDP during the data period. The study further reveals that variables like net irrigated area and electricity are statistically significant, and these variables have a significant impact on agricultural GDP during the study period. To promote GDP growth, the focus should be on improving input use efficiency through precision farming, stabilising critical inputs, and implementing risk management strategies. Policymakers should promote modern farming techniques like hydroponics & aeroponics, micro-irrigation, polyhouse & greenhouse automation, and vertical farming.

Gender Differences in Labour Force Participation and Employment in India: An ILOSTAT-Based Analysis

Kumaravel M, P. Natarajamurthy, J.A. Arul Chellakumar — Thu, 10 Sep 2026 05:14:37 +0000

This study examines gender differences in labour-force participation and employment in India over the period 2015–2024, drawing on annual data from the International Labour Organization’s ILOSTAT database and ILO Modelled Estimates (ILOEST). It considers female, male and total labour-force participation rates, employment-to-population ratios, unemployment rates and youth unemployment to trace changes in India’s labour-market outcomes across the study period. A descriptive and analytical research design is employed, using trend analysis, descriptive statistics and a paired-samples t-test. The results show a notable rise in female labour-force participation, from 26.58% in 2015 to 32.42% in 2024, although male participation continued to remain considerably higher. As a result, the gender gap in labour-force participation narrowed from 51.46 to 45.17 percentage points. Female employment-to-population ratio likewise rose from 24.54% to 31.09%, but the employment gap between women and men remained substantial. By 2024, however, female and male unemployment rates had moved relatively close to each other. Youth unemployment also fell markedly, declining from 24.96% in 2015 to 15.75% in 2024, though it remained considerably above the overall unemployment rate. The paired-samples t-test yielded a t-value of 70.085 with 9 degrees of freedom and a p-value below 0.001, resulting in the rejection of the null hypothesis. The study concludes that women’s participation in the labour market and their employment outcomes have improved, but considerable gender disparities persist, particularly in labour-force participation and employment.

Perceived Organizational Support (POS) on Millennial Employee Retention: A Systematic Literature Review

Devana Anisha Indra Putri, Sinar Indra Kesuma, Ayulita — Wed, 30 Sep 2026 00:00:00 +0000

The global population’s evolution has significantly enhanced the millennial generation’s prominence in the workforce. Millennial generation, characterized by high job mobility and evolving work expectations. This study aims to synthesize empirical evidence on the role of perceived organizational support (POS) in enhancing employee retention among millennial employees. A systematic literature review (SLR) approach was employed following PRISMA guidelines, analyzing 25 peer-reviewed articles retrieved from the Scopus database. The findings indicate that POS has a consistent and significant positive effect on employee retention, reflected in increased intention to stay and reduced turnover intention. Furthermore, the relationship between POS and retention is predominantly indirect, operating through key mediating variables such as organizational commitment, job satisfaction, employee engagement, and well-being. POS also functions as a moderating factor that buffers the negative effects of adverse work conditions and strengthens the impact of favorable work environments on retention outcomes.In addition, POS is shaped by several organizational antecedents, including leadership, human resource management practices, compensation systems, and organizational environment.This study highlights the multifaceted role of POS as a determinant, a psychological mechanism, and an outcome of organizational practices in influencing millennial employee retention, providing both theoretical and practical implications for organizations in developing effective retention strategies.

Pengaruh Upah Minimum, PDRB Per Kapita, dan Jumlah Industri terhadap Penyerapan Tenaga Kerja di Provinsi Jawa Tengah (2021-2025)

Sirojul Munawwar, Anton Bawono, Rina Rosia — Wed, 30 Sep 2026 00:00:00 +0000

Employment absorption is an important indicator of regional economic development as it reflects the economy’s ability to create job opportunities and reduce unemployment. However, economic growth does not always lead to a proportional increase in employment, resulting in the phenomenon of jobless growth. This study aims to analyze the effects of minimum wage, Gross Regional Domestic Product (GRDP) per capita, and the number of industries on employment absorption in Central Java Province during the 2021–2025 period. The research employs a quantitative approach with an explanatory research design and panel data methodology, combining time-series and cross-sectional data from 35 regencies and municipalities in Central Java. Secondary data were obtained from the Central Statistics Agency and analyzed using panel data regression with EViews
software. The findings reveal that the minimum wage has a positive and statistically significant effect on employment absorption (t = 8.097975; p < 0.05), while GRDP per capita (t = 1.568907; p > 0.05) and the number of industries (t = 1.034356; p > 0.05) do not have significant partial effects. Simultaneously, all independent variables significantly influence employment absorption (F = 51.82890; p < 0.05), with an Adjusted R² value of 46.70%. These results indicate that minimum wage policies play a more substantial role in promoting employment absorption than economic growth and industrial expansion. Furthermore, the findings suggest that economic growth and industrial development in Central Java have not yet been fully inclusive in generating employment opportunities. Therefore, local governments should implement policies that emphasize labor-intensive sector development, human capital improvement, and stronger linkages between industrial investment and job creation.

Pengaruh Digital Literasi, Komitmen Organisasi, dan Leadership Style Terhadap Kinerja Pegawai Kantor Pos Galang

Willy Gustira Wijaya, Wan Dian Safina, Suhaila Husna Samoasir, Mhd. Dani Habra — Wed, 30 Sep 2026 00:00:00 +0000

This study analyzes the influence of Digital Literacy, Organizational Commitment, and Leadership Style on Employee Performance at the Galang Post Office. A quantitative survey approach was employed. The population comprised all employees of the Galang Post Office, and saturated sampling was used so that all 40 employees participated as respondents. Data were collected through a Likert-scale questionnaire, observation, and documentation. Data analysis was performed using SPSS version 29.0 and included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination. The results show that Digital Literacy has a positive and significant effect on Employee Performance (t = 4.088; p < 0.001). Organizational Commitment also has a positive and significant effect (t = 3.142; p = 0.003). Leadership Style has a positive and significant effect (t = 5.176; p < 0.001) and is the most dominant predictor. Simultaneously, Digital Literacy, Organizational Commitment, and Leadership Style significantly affect Employee Performance (F = 26.404; p < 0.001). The R Square value of 0.688 indicates that the model explains 68.8% of the variance in Employee Performance, while the remaining 31.2% is explained by factors outside the model.

Pengaruh Organizational Citizenship Behavior (OCB), Employee Engagement, dan Etos Kerja Terhadap Kinerja Karyawan pada CV Saudara Mitra Sukses Foods Desa Dagang Klambir Kecamatan Tanjung Morawa

Muhammad Fahmi Wiratma, Muhammad Rahmat, Yayuk Yuliana, Suhaila Husna Samosir — Wed, 30 Sep 2026 00:00:00 +0000

This study analyzes the influence of Organizational Citizenship Behavior (OCB), Employee Engagement, and Work Ethic on Employee Performance at CV Saudara Mitra Sukses Foods, Dagang Klambir Village, Tanjung Morawa District. A quantitative associative approach was employed. The population consisted of 185 employees and 127 respondents were selected using the Slovin formula and simple random sampling. Data were collected through questionnaires and documentation and analyzed using SPSS version 29.0, including validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination. The results show that OCB has a positive and significant effect on Employee Performance (t = 6.835; p < 0.001). Employee Engagement also has a positive and significant effect (t = 4.346; p < 0.001), while Work Ethic has a positive and significant effect (t = 7.260; p < 0.001). Simultaneously, the three variables significantly affect Employee Performance (F = 66.419; p < 0.001). The R Square value of 0.618 indicates that the model explains 61.8% of the variation in Employee Performance, while the remaining 38.2% is influenced by factors outside the research model.