Vol. 6 No. 1 (2026): Research Horizon - February 2026

Articles

• The Effect of Innovation, Business Adaptability, and Financial Literacy on Sustainability with Empowerment as a Moderating Variable

  Muhammad Alwi Permana ⁽¹⁾ , Yunizar Yunizar ⁽²⁾ , Sutisna Sutisna ⁽³⁾

  ⁽¹⁾ Universitas Padjadjaran, Indonesia

  ⁽²⁾ Universitas Padjadjaran, Indonesia

  ⁽³⁾ Universitas Padjadjaran, Indonesia

  
  

  1-12

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  Abstract: 253 | DOI : https://doi.org/10.54518/rh.6.1.2026.1003
  

• Organizational Commitment Bridges Job Satisfaction and Organizational Citizenship Behavior in Hotel Employees

  Achmad Mohyi ⁽¹⁾

  ⁽¹⁾ Universitas Muhammadiyah Malang, Indonesia

  
  

  13-26

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  Abstract: 160 | DOI : https://doi.org/10.54518/rh.6.1.2026.982
  

• Strategies for Coping with Work Stress in Early Adolescent Auditors at Indonesia’s State Financial Audit Office I

  Mochamad Yusril Yusuf Majid ⁽¹⁾ , Abdurrohim Abdurrohim ⁽²⁾ , Zamroni Zamroni ⁽³⁾

  ⁽¹⁾ Universitas Sultan Agung, Indonesia

  ⁽²⁾ Universitas Sultan Agung, Indonesia

  ⁽³⁾ Universitas Sultan Agung, Indonesia

  
  

  27-38

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  Abstract: 172 | DOI : https://doi.org/10.54518/rh.6.1.2026.1038
  

• Implementation of Good Governance in the Ethics-Based Financial Reporting System in the Regional Government of Jember District

  Moh. Abil Mawahib ⁽¹⁾ , Fauzan Fauzan ⁽²⁾

  ⁽¹⁾ Universitas Islam Negeri Kiai Haji Achmad Shiddiq Jember, Indonesia

  ⁽²⁾ Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember, Indonesia

  
  

  39-50

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  Abstract: 299 | DOI : https://doi.org/10.54518/rh.6.1.2026.913
  

• Interaction Effects of Human Resource Capacity and Policy Innovation on Local Tax Collection Effectiveness

  Fitri Sugianti Summeh ⁽¹⁾ , Rahcmad Budi Suharto ⁽²⁾ , Diana Lestari ⁽³⁾

  ⁽¹⁾ Universitas Mulawarman, Indonesia

  ⁽²⁾ Universitas Mulawarman, Indonesia

  ⁽³⁾ Universitas Mulawarman, Indonesia

  
  

  51-62

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  Abstract: 142 | DOI : https://doi.org/10.54518/rh.6.1.2026.1032
  

• The Effect of Debt-to-Equity Ratio and Firm Size on Stock Price Volatility

  Rayhan Juniansah ⁽¹⁾ , Abdurohim Abdurohim ⁽²⁾

  ⁽¹⁾ Universitas Jenderal Achmad Yani, Indonesia

  ⁽²⁾ Universitas Jenderal Achmad Yani, Indonesia

  
  

  63-72

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  Abstract: 246 | DOI : https://doi.org/10.54518/rh.6.1.2026.1034
  

• The Influence of Agriculture, Fisheries and Tourism Sectors on Local Own-Source Revenue and Labor Absorption

  Haryady Haryady ⁽¹⁾ , Rahcmad Budi Suharto ⁽²⁾ , Diana Lestari ⁽³⁾

  ⁽¹⁾ Universitas Mulawarman, Indonesia

  ⁽²⁾ Universitas Mulawarman

  ⁽³⁾ Universitas Mulawarman

  
  

  73-84

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  Abstract: 113 | DOI : https://doi.org/10.54518/rh.6.1.2026.1027
  

• The Effect of Competence, Job Satisfaction, and Work Environment on Employee Performance

  Andy Dhifa Nur Rahmaini ⁽¹⁾ , Dara Nianty ⁽²⁾ , Nurhaeda Zaeni ⁽³⁾

  ⁽¹⁾ Institut Teknologi Dan Bisnis Nobel Indonesia, Indonesia

  ⁽²⁾ Institut Teknologi Dan Bisnis Nobel Indonesia, Indonesia

  ⁽³⁾ Institut Teknologi Dan Bisnis Nobel Indonesia, Indonesia

  
  

  85-98

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  Abstract: 180 | DOI : https://doi.org/10.54518/rh.6.1.2026.874
  

• High-Performance Work System and Self-Efficacy on Academic Performance: Work-Life Balance as Mediator

  Imel Nabila Zam Zami ⁽¹⁾ , Annisa Fajri ⁽²⁾ , Muchammad Rully Sjahirul Alim ⁽³⁾

  ⁽¹⁾ Universitas Muhammadiyah Semarang, Indonesia

  ⁽²⁾ Universitas Muhammadiyah Semarang, Indonesia

  ⁽³⁾ Universitas Muhammadiyah Semarang, Indonesia

  
  

  99-110

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  Abstract: 190 | DOI : https://doi.org/10.54518/rh.6.1.2026.981
  

• Integrated Effects of Safety Culture Dimensions on Occupational Health and Safety Performance: Insights from Balikpapan Refinery Contractors

  Dessy Chaterina Ullyma Gultom ⁽¹⁾ , Erislan Erislan ⁽²⁾

  ⁽¹⁾ Universitas Sahid Jakarta, Indonesia

  ⁽²⁾ Universitas Sahid Jakarta, Indonesia

  
  

  111-126

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  Abstract: 122 | DOI : https://doi.org/10.54518/rh.6.1.2026.1022
  

• The Effect of Lifestyle, Cafe Atmosphere, and Word of Mouth on Coffee Shop Purchasing Decisions in Yogyakarta City

  Muhammat Imadudin Septiono ⁽¹⁾ , Sofiati Sofiati ⁽²⁾

  ⁽¹⁾ Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, Indonesia

  ⁽²⁾ Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, Indonesia

  
  

  127-140

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  Abstract: 97 | DOI : https://doi.org/10.54518/rh.6.1.2026.1057
  

• Work Motivation, Incentive Systems, and Job Stress as Predictors of Sales Performance in the Digital Telecommunications Sector

  Amelia Rismawati ⁽¹⁾ , Yenni Kurnia Gusti ⁽²⁾

  ⁽¹⁾ Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, Indonesia

  ⁽²⁾ Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, Indonesia

  
  

  141-156

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  Abstract: 193 | DOI : https://doi.org/10.54518/rh.6.1.2026.1018
  

• The Effect of Accounting Training and Mentoring on SAK EMKM Compliance and MSME Business Performance

  Ramadhani Irma Tripalupi ⁽¹⁾ , Lina Yulianti ⁽²⁾

  ⁽¹⁾ Universitas Negeri Islam Sunan Gunung Djati Bandung, Indonesia

  ⁽²⁾ Universitas Negeri Islam Sunan Gunung Djati Bandung, Indonesia

  
  

  157-168

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  Abstract: 244 | DOI : https://doi.org/10.54518/rh.6.1.2026.579
  

• The Relationship of Emoji-Based Self-Assessment, Teacher Role, and Student Perception with Learning Independence

  Roasih Roasih ⁽¹⁾ , Tri Mulyono ⁽²⁾ , Munadi Munadi ⁽³⁾

  ⁽¹⁾ Universitas Pancasakti Tegal, Indonesia

  ⁽²⁾ Universitas Pancasakti Tegal, Indonesia

  ⁽³⁾ Universitas Pancasakti Tegal, Indonesia

  
  

  169-182

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  Abstract: 345 | DOI : https://doi.org/10.54518/rh.6.1.2026.969
  

• Factors Determining Consumer Purchase Intention and Willingness to Pay of Eco-Fashion Products

  Dhimas Sadewa Wardana ⁽¹⁾ , Hanifa Nur Fadhilla ⁽²⁾

  ⁽¹⁾ Universitas Islam Indonesia, Indonesia

  ⁽²⁾ Universitas Islam Indonesia, Indonesia

  
  

  183-196

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  Abstract: 116 | DOI : https://doi.org/10.54518/rh.6.1.2026.985