AKSES : JOURNAL OF PUBLIK & BUSINESS ADMINISTRATION SCIENCE

Peran Kepuasan Pelanggan Sebagai Mediator Dalam Pengaruh Kualitas Layanan Terhadap Loyalitas Pengguna JasaAplikasi Gofood Di Kalangan Mahasiswa

Tri Marhaeni — 2026-06-30

This study analyzes the effect of service quality on customer loyalty, with satisfaction as a mediating variable, among GoFood users among STIA Malang students. A quantitative explanatory method using SEM-PLS was used on a purposive sample of active students. The research instrument was proven valid and reliable, as evidenced by the outer loading value exceeding 0.70, the AVE exceeding 0.50, and the CR exceeding 0.70.

The results support all proposed hypotheses: service quality significantly influences satisfaction (β = 0.62); satisfaction significantly influences loyalty (β = 0.58); service quality directly influences loyalty (β = 0.31); and satisfaction mediates the effect of service quality on loyalty (indirect β = 0.36). The proposed model yielded R² values of 0.39 for satisfaction and 0.52 for loyalty, indicating a moderate to strong model fit.
These findings strengthen SERVQUAL theory, Oliver's Loyalty Model, and the Service-Profit Chain, and are consistent with previous research. In practice, satisfaction has been shown to be a key variable bridging service quality with GoFood user loyalty

Strategi Edukasi "Generasi Unggul" dalam Meningkatkan Karakter Kepemimpinan, Budaya Akademik, dan Komitmen Mewujudkan Lingkungan Belajar Aman pada Peserta Masa Pengenalan Lingkungan Sekolah (MPLS)

ali hanafiah — 2026-06-30

The Student Orientation Program (MPLS) serves as a strategic opportunity to foster students' character as they
begin their educational journey. However, its implementation often focuses primarily on introducing the physical
school environment, with limited emphasis on developing leadership character, academic culture, and students'
commitment to creating a safe learning environment. This study aimed to analyze the effectiveness of the
"Generasi Unggul" (Excellent Generation) educational program in improving leadership character, academic
culture, and commitment to a safe learning environment among participants of the Student Orientation Program
at SMA Negeri 1 Tumpang. A quantitative approach with a Pre-Experimental One Group Pretest–Posttest
Design was employed. The study population consisted of 420 students, with 205 respondents selected using simple
random sampling. Data were collected using a validated and reliable questionnaire. Data analysis included
descriptive statistics, normality testing, Paired Sample t-test, Normalized Gain (N-Gain), and Effect Size
(Cohen's d) using IBM SPSS Statistics version 26. The findings revealed that the "Generasi Unggul" educational
program significantly improved students' leadership character, academic culture, and commitment to creating a
safe learning environment (p < 0.001). The N-Gain values indicated moderate improvement in leadership character (0.62) and academic culture (0.58), while commitment to a safe learning environment showed a high
level of improvement (0.70). The effect size analysis demonstrated large to very large effects across all variables.
These findings indicate that the "Generasi Unggul" educational program is effective as a character-building model
for student orientation activities and has the potential to be implemented as a sustainable character development
program in schools

Pemanfaatan Big Data Dalam Mendukung Pengambilan Keputusan Kebijakan Publik di Indonesia

Gaguk Suprianto — 2026-06-30

Perkembangan teknologi digital mendorong meningkatnya penggunaan Big Data dalam proses pengambilan keputusan kebijakan publik. Big Data menjadi sumber informasi penting karena mampu menyediakan data secara cepat, akurat, dan real time sehingga mendukung penyusunan kebijakan yang lebih efektif dan tepat sasaran. Penelitian ini bertujuan untuk menganalisis pemanfaatan Big Data dalam mendukung pengambilan keputusan kebijakan publik di Indonesia serta mengetahui manfaat dan tantangan implementasinya dalam pemerintahan digital.

Penelitian ini menggunakan metode studi kepustakaan (library research) dengan pendekatan kualitatif deskriptif. Data diperoleh dari buku, jurnal ilmiah, artikel akademik, dokumen pemerintah, dan hasil penelitian terdahulu yang berkaitan dengan Big Data dan kebijakan publik. Teknik analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan secara deskriptif.

Hasil penelitian menunjukkan bahwa Big Data berperan penting dalam mendukung data-driven government dan evidence-based policy melalui pemanfaatan data digital dalam sektor kesehatan, pendidikan, pelayanan publik, dan smart city. Penggunaan Big Data membantu pemerintah meningkatkan efektivitas kebijakan, efisiensi birokrasi, dan kualitas pelayanan publik. Namun, implementasinya masih menghadapi tantangan seperti keterbatasan sumber daya manusia, integrasi data, infrastruktur digital, dan keamanan data masyarakat.

PENGEMBANGAN MODEL SISTEM INFORMASI BERBASIS AKUNTANSI TINGKAT HARGA UMUM UNTUK PELAPORAN KEUANGAN PADA MASA INFLASI

Sri Kustriyanti — 2026-06-30

Historical cost-based financial reporting tends to produce information that poorly reflects changes in purchasing power under inflationary conditions, thereby potentially reducing the quality of economic decision-making. General price-level accounting is an approach to adjusting financial statements when price-level changes occur. This adjustment is beneficial for management decision-making. This study aims to develop an Inflation Accounting Information System Model based on general price-level accounting as a framework for data management and the process of converting historical financial statements into general purchasing power-based financial statements.
The study employs a Design Science Research (DSR) approach, which includes problem identification, defining solution objectives, and model design. The results of the study are expected to yield a model that integrates conventional accounting data processing into financial statements whose values are adjusted based on inflation rates. The contribution of this research lies in the development of a conceptual model for an accounting information system that links the concept of general price-level accounting with information system modeling, thereby serving as a reference for the development of inflation accounting information systems in organizations.

Keywords: Inflation Accounting, Accounting Information System, General Price-Level Accounting, Model, Design Science Research (DSR).