JURNAL LENTERA BISNIS

ANALISIS IMPLEMENTASI CORETAX DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN OPTIMALISASI PENERIMAAN NEGARA INDONESIA

2025-11-29T11:21:28+00:00

Taxes are the primary source of state revenue and play a vital role in financing national development. However, the level of taxpayer compliance in Indonesia still faces various challenges, ranging from administrative complexity to limited system transparency. In response, the government, through the Directorate General of Taxes, has implemented Coretax as part of a technology-based tax reform initiative. This study aims to analyze the effectiveness of Coretax implementation in enhancing taxpayer compliance and optimizing state revenue. The research employs a literature review and descriptive analysis using secondary data from official reports, academic publications, and tax policy documents. The findings indicate that Coretax simplifies tax administration processes, strengthens data-driven monitoring, and increases transparency and accountability. Its implementation has contributed positively to improving taxpayer compliance and enhancing revenue efficiency, although challenges remain, particularly related to technological infrastructure readiness, taxpayers’ digital literacy, and the need for capacity building among tax officials. This study underscores the importance of sustaining Coretax development, not only through technological investment but also through strengthened taxpayer education, so that it can serve as a strategic instrument to reinforce Indonesia’s taxation system.

ANALISIS PENENTUAN BIAYA PRODUKSI BERDASARKAN SISTEM BIAYA BERBASIS AKTIVITAS (ABC) PADA USAHA KERIPIK KELADI BINTANG TIMUR

2025-11-29T11:25:21+00:00

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in strengthening Indonesia’s economic foundation, particularly in West Papua, which is experiencing rapid regional growth. One of the local food-based MSMEs contributing to this development is Keripik Keladi Bintang Timur Enterprise located in Manokwari Regency. However, the business faces challenges in accurately determining production costs because it still applies a traditional volume-based costing method that does not reflect the real consumption of production activities. This study aims to analyze the determination of production costs using the Activity-Based Costing (ABC) system to produce more accurate and reliable cost information. A quantitative descriptive approach was applied using primary data obtained through interviews, observation, and documentation from January to June 2025. The main production activities identified include raw material preparation, frying, packaging, and distribution, each with distinct cost drivers. The analysis revealed that the total monthly production cost amounted to Rp7,250,000, with a unit cost of Rp36,250 under the traditional method and Rp34,750 under the ABC method. The difference of Rp1,500 per unit indicates that the ABC method provides more precise cost allocation based on actual resource consumption. The study also found that raw material preparation and frying activities account for more than 60% of the total cost, suggesting that efficiency improvements should focus on these stages. Overall, the ABC method proves to be a relevant and adaptive approach for MSMEs, enhancing cost transparency and supporting rational pricing decisions for local food-based enterprises.

EVALUASI TINGKAT KESIAPSIAGAAN DAN RESPONS TIM KERJA DALAM OPERASI SAR PADA KANTOR PENCARIAN DAN PERTOLONGAN MANOKWARI

2025-11-29T11:28:59+00:00

This study aims to evaluate the level of preparedness and team response during search and rescue (SAR) operations at the Manokwari Search and Rescue Office. Delays in response time and varying levels of competence among team members prompted the need for an in-depth assessment of human resource readiness and operational systems in the field. A descriptive qualitative approach was employed to explore personnel preparedness, coordination effectiveness, and logistical support. Data were collected through direct observation, in-depth interviews, and document analysis involving eight informants comprising field personnel, support staff, and operational leaders. Data were analyzed using reduction, categorization, and thematic interpretation techniques based on the Miles and Huberman model. The findings reveal that personnel preparedness is at a relatively good level, supported by adequate understanding of standard operating procedures, although technical training remains inconsistent. Equipment and logistics are generally available, yet distribution to remote areas continues to hinder operational speed. Cross-sector communication and coordination remain suboptimal due to signal interference and lack of standardized collaboration mechanisms. The average response time of 35 minutes slightly exceeds the national standard; however, operational effectiveness remains high with an 83% success rate in rescue operations. Strengthening preparedness requires integrated training, equipment renewal, and modernization of communication systems through adaptive technology.

EVALUASI TINGKAT KEPUASAN BENDAHARA TERHADAP PELAYANAN KEUANGAN DAERAH: STUDI PADA BPKAD KABUPATEN PEGUNUNGAN ARFAK

2025-11-29T11:32:19+00:00

This study aims to evaluate the satisfaction level of treasurers with the services provided by the Regional Financial and Asset Management Agency (BPKAD) of Pegunungan Arfak Regency as an indicator of public service performance in regional financial management. High-quality public service reflects the success of bureaucratic reform and the professionalism of civil servants in implementing transparent, accountable, and user-oriented financial governance. This research employs a descriptive qualitative approach with a population of 92 treasurers and a sample of 48 respondents, determined using the Slovin formula with a 10 percent margin of error. Data were collected using the Community Satisfaction Survey (SKM) instrument in accordance with Ministerial Regulation of PANRB Number 14 of 2017, which assesses nine key aspects of public service quality. The findings reveal a Community Satisfaction Index (IKM) score of 79.9, categorized as good, with the highest ratings on the aspects of staff behavior and competence, while complaint handling received the lowest score. These results indicate that BPKAD’s service delivery is generally effective yet still requires improvement in communication mechanisms and responsiveness to user feedback. The study highlights the importance of strengthening human resource capacity, promoting digital-based service innovations, and developing an integrated online complaint system as strategic efforts to enhance public service quality within the local government of Pegunungan Arfak Regency.

PERANAN MOTIVASI KERJA GUNA MENINGKATKAN PRODUKTIVITAS PEGAWAI PADA SATUAN POLISI PAMONG PRAJA (SATPOL PP) KABUPATEN MANOKWARI

2025-11-29T11:35:32+00:00

Work motivation plays a strategic role in shaping employee productivity, particularly in government agencies tasked with enforcing regional regulations such as the Civil Service Police Unit (Satpol PP). This study aims to analyze the influence of work motivation on the productivity of Satpol PP employees in Manokwari Regency. A descriptive quantitative approach was employed by distributing questionnaires to 40 respondents, including both structural officials and operational staff. Data were analyzed using validity, reliability, frequency distribution, and simple linear regression tests. The results reveal a positive and significant effect of work motivation on employee productivity, with a determination coefficient of 55.1%. Self-actualization and responsibility emerged as the most influential factors, while self-esteem remained an area for improvement. Overall, employees demonstrated high motivation and strong commitment to their duties, though continuous supervision and recognition systems are needed to sustain motivation levels. These findings underscore the importance of motivation-based human resource management policies to enhance the performance and productivity of public service officers in regional governance.

PERAN WORK-LIFE BALANCE MEMEDIASI PENGARUH FLEXIBLE WORKING TERHADAP JOB SATISFACTION PADA PEKERJA INDUSTRI MEDIA DIGITAL

2025-10-08T02:46:12+00:00

The fast evolution of technology has driven changes in work patterns, particularly for workers in content-based positions, who must be able to meet content upload targets while remaining creative. The purpose of this research aims to examine the influence of flexible working on job satisfaction, mediated by work-life balance, particularly in the digital media industry. The method used is an quantitative approach through the distribution of questionnaires with purposive sampling of 100 workers in digital media companies in content-based positions, particularly Millennials and Generation Z, using non-probability sampling techniques. The data was analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) assisted by SmartPLS 3.0 software. This research proves that there is a positive impact between flexible working and job satisfaction, flexible working and work-life balance, work-life balance and job satisfaction, and work-life balance acts as a mediator between flexible working and job satisfaction. This study concludes that the implementation of flexible working can increase job satisfaction directly or indirectly through the achievement of work-life balance.

PENGARUH GREEN MARKETING DAN ENVIRONMENTAL AWARENESS TERHADAP BRAND LOYALTY KONSUMEN SHOPPING GOODS DUA MEREK KOSMETIK TERKENAL YANG DIMEDIASI OLEH BRAND IMAGE DI SOLO RAYA

2025-12-02T14:50:58+00:00

The present research investigates how green marketing practices and environmental awareness shape consumer brand loyalty toward N’PURE and Mineral Botanica cosmetic products in the Solo Raya region. Employing an explanatory design within a quantitative framework, the study collected primary data through online questionnaires administered to 280 users of both brands. A purposive sampling technique was applied to ensure that the selected respondents met criteria aligned with the study’s objectives. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The analytical procedure comprised two stages: evaluation of the outer model to assess the validity and reliability of the measurement indicators, followed by evaluation of the inner model to determine the structural relationships among the variables. The findings reveal that both green marketing and environmental awareness exert positive and significant influences on brand image and, subsequently, on brand loyalty. Furthermore, brand image functions as a mediating variable in the relationship between green marketing, environmental awareness, and loyalty. These results offer meaningful insights into how environmentally oriented marketing strategies and heightened ecological awareness can reinforce cosmetic brand loyalty through the strengthening of brand image.

PENGARUH KEPEMIMPINAN ETIS DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI PADA BALAI BESAR WILAYAH SUNGAI BENGAWAN SOLO

2025-12-08T03:04:49+00:00

This research is designed to examine the effects of ethical leadership and compensation on employee performance, with work motivation functioning as a mediating construct at the Bengawan Solo River Basin Center. Employing a quantitative methodology, the study targeted all employees as the population, while the sample size determined using the Lemeshow formulaadapun dyielded a minimum requirement of 97 participants. Primary data in this study were collected using a Likert-scale questionnaire that measured ethical leadership, compensation, motivation, and employee performance. In contrast, the secondary data were obtained from organizational documents and internal administrative records. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the support of the SmartPLS application. The results revealed that both ethical leadership and compensation have a positive and statistically significant impact on employee performance. These two variables were also shown to significantly improve employees’ work motivation. Furthermore, work motivation itself was positively and significantly associated with employee performance. The analysis also confirmed that motivation serves as a partial mediator in the link between ethical leadership and employee performance, as well as between compensation and employee performance. Overall, the findings suggest that improving employee performance can be effectively achieved by promoting ethical leadership, ensuring adequate compensation, and fostering higher levels of work motivation.

PENGARUH PENDIDIKAN KEWIRAUSAHAAN, KECERDASAN ADVERSITAS, DAN DUKUNGAN SOSIAL TERHADAP INTENSI BERWIRAUSAHA PADA MAHASISWA KEWIRAUSAHAAN UNIVERSITAS MUHAMMADIYAH GRESIK

2025-12-08T10:39:41+00:00

The purpose of this study is to analyze the effect of entrepreneurship education, adversity intelligence, and social support on the entrepreneurial intentions of students in the Entrepreneurship Study Program at Muhammadiyah University Gresik. This study uses a quantitative approach with a survey method and total sampling technique. However, out of the 76 questionnaires distributed to the entire population, only 68 were returned and could be processed because they contained complete answers. Data collection was conducted using a Likert scale questionnaire from 1 to 5, and data analysis was performed using structural equation modeling (SEM) based on the partial least squares (PLS) method using SmartPLS 4. The results of the study indicate that entrepreneurship education has a positive and significant effect on entrepreneurial intention, which means that the better the learning experiences and entrepreneurial practices students obtain, the higher their intention to start their own business. However, intelligence in unfavorable conditions does not have a significant effect on entrepreneurial intention, which shows that students' ability to overcome difficulties is not a major factor in determining their entrepreneurial intention. On the other hand, it has been proven that social support has a positive and significant influence on entrepreneurial intention, mainly because most students receive support from family members who have entrepreneurial experience. Thus, this study emphasizes the importance of entrepreneurial education and social support as key external factors that shape students' entrepreneurial intention. The practical implication of this research is that Universities need to strengthen their applied entrepreneurship programs, provide business mentoring programs, and create a campus ecosystem that supports student business development.

PENGARUH LATAR BELAKANG KELUARGA TERHADAP SUKSESI BISNIS DENGAN KOMUNIKASI KELUARGA SEBAGAI VARIABEL MEDIASI PADA MAHASISWA KEWIRAUSAHAAN UNIVERSITAS MUHAMMADIYAH GRESIK

2025-12-08T10:23:34+00:00

Family businesses contribute significantly to the national economy, especially in the micro, small, and medium enterprise (MSME) sector. The sustainability of family businesses is largely determined by the succession process, namely the transfer of leadership from the founding generation to the next generation. This study was conducted to examine the influence of family background on succession in family businesses by considering family communication as a mediating variable among students majoring in Entrepreneurship at Universitas Muhammadiyah Gresik. The novelty of this study lies in the analysis of the role of family communication that mediates the relationship between family background and business succession in the context of the younger generation, especially students as potential successors to family businesses. This study was conducted using a quantitative method through a questionnaires. The research group consisted of students who came from business owning families, with a sample size of 66 respondents. Data collection was carried out through a questionnaire based on indicators of family background, family communication, and business succession, which was then analyzed using the Partial Least Squares (PLS) program. The results of the study prove that family background had a significantly influences family communication (T-statistic = 3,065) and business succession (T-statistic = 14,754). In addition, family communication also has a significant effect on business succession (T-statistic = 2,275), thus acting as an intermediary that strengthens the relationship between family background and readiness to face the succession process.

PENGARUH PRODUCT ATRIBUTES DAN CUSTOMER VALUE TERHADAP MINAT BELI KONSUMEN DENGAN PERSEPSI NILAI SEBAGAI VARIABEL MEDIASI PADA PRODUK JADAH DI SELO, BOYOLALI

2025-12-22T14:34:07+00:00

This research aims to analyze the effect of product attributes and customer value on consumers’ purchase intention with perceived value as a mediating variable for jadah products in Selo, Boyolali. A quantitative approach was employed using a survey method involving 322 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results indicate that quality value, innovation value, and service value have a significant and positive effect on perceived value, while experience value has no significant effect. Perceived value positively influences purchase intention and significantly mediates the effects of quality value and innovation value on purchase intention. These findings highlight the importance of product quality and innovation in strengthening perceived value and increasing consumers’ purchase intention toward jadah products in Selo.

PENGARUH PENGEMBANGAN KARIR, KEPUASAN GAJI, DAN BEBAN KERJA TERHADAP TURNOVER INTENTION PADA KARYAWAN GEN Z DI PT SUNWOO GARMENT INDONESIA

2025-12-22T14:41:02+00:00

This study aims to analyze the effect of workload, salary satisfaction, and career development on turnover intention among Generation Z employees at PT Sunwoo Garment Indonesia. The study adopts a quantitative research design and applies a survey technique by administering structured questionnaires to 150 participants who were chosen based on purposive sampling criteria. The collected data were analyzed using multiple linear regression analysis, classical assumption tests, and instrument testing. Hypothesis testing was conducted using F-tests and t-tests with a significance level of 0.05, supported by the coefficient of determination (R²). The results indicate that career development has a negative but insignificant effect on turnover intention, suggesting that this factor is not a primary consideration for Generation Z employees in deciding whether to remain with or leave the company. In contrast, salary satisfaction has a significant and negative effect on turnover intention, indicating that higher salary satisfaction reduces employees’ intention to leave. In addition, workload has a significant effect on turnover intention, where a higher workload tends to increase employees’ intention to leave the organization. Overall, salary satisfaction and workload are more dominant factors influencing turnover intention among Generation Z employees than career development.

LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN MAHASISWA

2025-10-09T00:43:56+00:00

This study aims to analyze the influence of financial literacy and financial behavior on the financial well-being of university students in Indonesia. The research adopts an explanatory quantitative approach with a sample of 150 undergraduate students selected using a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS version 26. The results show that financial literacy has a significant positive effect on students’ financial well-being (β = 0.452; p < 0.01), and financial behavior also has a significant positive effect (β = 0.375; p < 0.01). Together, both variables explain 62.3% of the variation in financial well-being (F = 122.317; p < 0.01). These findings indicate that financial literacy alone, without healthy financial behavior, is insufficient to improve financial well-being, and vice versa. Therefore, this study recommends the importance of financial education programs that not only focus on enhancing knowledge but also on fostering more disciplined financial behavior among students.

ANALISIS KINERJA KARYAWAN DITINJAU DARI PELATIHAN, MOTIVASI KERJA, DAN KEPUASAN KERJA DI PT ASTRA INTERNASIONAL TBK AUTO 2000 WARU

2025-10-30T07:22:06+00:00

This study aims to examine how job training, work motivation, and job satisfaction contribute to employee performance at PT Astra Internasional TBK Auto 2000 Waru. Because the focus is on sales and customer service, it is very important for the company to pay attention to employee performance and what factors support performance improvement for employee performance. The level of product sales quantity is a serious concern for employees, especially at the company. To 52 respondents who work at the Auto 2000 Waru company, a questionnaire with a Likert scale weight of 1-5 was given as a quantitative approach and respondent survey in this study. In analyzing and processing the data obtained, the Smart PLS application was used. The findings show that job training, work motivation, and job satisfaction contribute positively and significantly to improving employee performance. This finding indicates that these variables play a crucial role in increasing employee productivity contributions in the company environment.

PENGARUH KOMUNIKASI INTERPERSONAL DAN PEMANFATAAN TEKONOLOGI INFORMASI TERHADAP KUALITAS PELAYANAN PASPOR DI KANTOR IMIGRASI KELAS I KHUSUS NON TPI JAKARTA SELATAN

2025-11-12T02:59:09+00:00

Along with the increasing use of social media as a means of public communication, the direct role of interpersonal communication between officers and the public remains an essential element in providing quality services. This phenomenon has become a real public concern, especially at the South Jakarta Special Class I Non-TPI Immigration Office, regarding the quality of interpersonal communication demonstrated by immigration officers during the passport application interview process. The objectives of this study are as follows: 1) To analyze the influence of immigration officers' interpersonal communication at the South Jakarta Special Class I Non-TPI Immigration Office on the quality of passport services; 2) To analyze the influence of information technology utilization at the South Jakarta Special Class I Non-TPI Immigration Office on the quality of passport services; 3) To analyze the combined influence of immigration officers' interpersonal communication and information technology utilization on the quality of passport services at the Immigration Office. This study uses a quantitative method with a survey approach to analyze the relationship between interpersonal communication variables, information technology utilization, and passport service quality. The t-test results for the second model obtained a significance value for the Interpersonal Communication variable of 0.000 (t = 4.953). The Information Technology variable was 0.000 (t = 14.361). The F-test results for the second model obtained a calculated F value of 1004.211 with a significance value of 0.000, which is smaller than α = 0.05.

FAKTOR YANG MEMENGARUHI NIAT BERKUNJUNG KEMBALI WISATAWAN MEDIS ASAL INDONESIA KE MALAYSIA

2025-11-12T11:39:52+00:00

This study aims to analyze the factors influencing the intention of Indonesian medical tourists to visit Malaysia. This study examines the influence of relationship marketing and word of mouth on trust, as well as the influence of trust on revisit intention. The research approach used was quantitative, with data collected through questionnaires distributed to Indonesian medical tourists who had received treatment in Malaysia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the relationships between variables. The results showed that all hypotheses were accepted. Relationship marketing and word of mouth had a positive and significant effect on trust, while trust had a positive and significant effect on medical tourists' intention to revisit. These findings confirm that trust is a key factor in shaping medical tourist loyalty. Practically, the results of this study provide input for the Indonesian government and hospital management in formulating policies to strengthen domestic medical tourism by increasing trust and service quality.

KEPEMIMPINAN TRANSFORMASIONAL POLITEKNIK LP3I JAKARTA

2025-11-18T03:03:30+00:00

This study seeks to analyze the transformational leadership style of LP3I Jakarta Polytechnic. The purpose of this research is to learn more about the qualities that a good leader must possess in order for a leader to perform his duties effectively and educational programs to run smoothly. This study uses a literature study technique by analyzing various leadership journals and books. The findings of this study suggest that once the characteristics of an ideal leader have been identified, they must be adapted to fit the chosen leadership model. As a result of the analysis of various literatures, researchers have at least two conclusions: 1) Leadership is a person who has the ability, the power of art to influence, give aspirations, and direct the behavior of a person or organization in its work in a way of obedience, trust, honor, and enthusiastic cooperation in achieving the goals of mutual education. 2) to achieve educational goals optimally, effectively, and efficiently, it requires leadership that is responsible and understands the main tasks and functions effectively and efficiently

PERAN MEDIASI KINERJA KEUANGAN DALAM PENGARUH KEBIJAKAN PENDANAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA

2025-11-23T22:34:10+00:00

This study aims to analyze the effect of funding policy on firm value with financial performance as a mediating variable in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative approach with an associative method to test the relationship between variables using panel data analysis processed through the Eviews12 and SmartPLS applications. The independent variable in this study is funding policy proxied by Debt to Equity Ratio (DER), while financial performance as a mediating variable is proxied by Return on Equity (ROE), and firm value as a dependent variable is proxied by Price to Book Value (PBV). The research sample was obtained through a purposive sampling method and included 26 companies that met the criteria with a total of 130 observations over five years. The results of the study indicate that (1) funding policy has a negative effect on financial performance, (2) funding policy has a negative effect on firm value, (3) financial performance has a positive effect on firm value, and (4) financial performance is proven to mediate the effect of funding policy on firm value. These findings confirm that a disproportionate funding structure can depress profitability, thereby lowering the perceived value of a company in the market. While improved financial performance can strengthen the value of companies in the consumer goods industry sector on the Indonesia Stock Exchange (IDX). "The Mediating Role of Financial Performance in the Influence of Dividend Policy and Investment Decisions on Firm Value in Manufacturing Companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange."

PENGARUH INSTAGRAM TERHADAP MINAT BELI PRODUK UMKM OTAK-OTAK BAKAR

2025-11-28T04:55:49+00:00

This study aims to analyze the influence of Instagram usage on consumer purchase intention for Otak-Otak Bakar products in Sepatan Timur District, using Otak-Otak Bakar Pak Slamet as the case study. A quantitative approach with a correlational survey method was applied, involving 100 respondents selected through convenience sampling. Data were collected using a Likert-scale questionnaire measuring four independent variables, namely Context, Communication, Collaboration, and Connection, toward Purchase Intention as the dependent variable. The data were analyzed using multiple linear regression. The results show that all four variables simultaneously have a significant effect on purchase intention. Partially, Communication, Collaboration, and Connection have significant influence, while Context shows no significant effect. Communication contributes through clear information and fast responses. Collaboration is the most dominant variable supported by consumer testimonials and reviews. Connection strengthens emotional closeness and digital loyalty, whereas Context does not strongly encourage purchasing decisions. These findings indicate that interaction, social proof, and emotional connection on Instagram play a stronger role in shaping purchase intention than visual content alone.

PENGARUH DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA GURU DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (STUDI PADA SD ISLAM AL AZHAR 35 SURABAYA)

2025-12-03T03:51:19+00:00

This study aims to analyze the impact of work discipline and motivation as an intervening variable on the performance of teachers at the Islamic Grundschule Al Azhar 35 in Surabaya. The study employs a quantitative research approach using data obtained using the fragebögen of forty respondents using a standard stitch-proben procedure. The collected data was then analyzed using the software Smart PLS. The study's findings demonstrate that both work discipline and compensation have a positive and significant impact on performance, that work discipline has a positive and significant impact on performance through motivation, and that compensation has no effect on performance throught motivation.

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN WORK ENGAGEMENT TERHADAP KINERJA PENGURUS PARTAI X KOTA SURABAYA

2025-12-02T04:37:49+00:00

This study aims to determine the influence of transformational leadership style and work engagement on the performance of Party X administrators in Surabaya City. The research employs a quantitative approach, with data collected through questionnaires distributed to 43 respondents using a saturated sampling technique. The collected data were analyzed using Smart PLS software. The results of the study indicate that transformational leadership style has a positive and significant effect on performance, and work engagement also has a positive and significant effect on performance.

PENGARUH MANAJEMEN WAKTU DAN MOTIVASI TERHADAP PROKRASTINASI MAHASISWA MANAJEMEN UPNVJT

2025-12-02T13:03:58+00:00

Procrastination in finishing final tasks is a big problem that might make students' study time longer. This tendency was observed among students in the Management Study Program at UPN Veteran East Java, class of 2021, where 16.20% had not commenced their thesis within the designated timeframe. This study seeks to examine the impact of time management and motivation on academic procrastination. This study utilized a quantitative methodology including a sample of 75 students selected from the cohort of 2021 who had not yet finalized their thesis. We used SmartPLS 4.0 software to help us analyze the data. The study's conclusion suggests that a student's proficiency in time management and elevated motivation correlates with a diminished propensity for academic procrastination in thesis completion.

ANALISIS FAKTOR PENENTU NIAT PEMBELIAN MOBIL LISTRIK DI KALANGAN GENERASI Z (GEN Z) DI KOTA BATAM

2025-12-02T15:19:13+00:00

This study aims to analyze the influence of perceived benefits, perceived risks, and social influences on attitudes, as well as the influence of attitudes on purchase intentions in the context of electric car purchasing behavior among Generation Z (Gen Z) in Batam City. The research approach was quantitative. Data were obtained by distributing questionnaires to 190 respondents aged 17–28 years who resided in Batam and were interested in purchasing an electric car. The collected data were analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling. The results showed that perceived benefits did not significantly influence attitudes, indicating that the cost efficiency and functional benefits of electric cars have not yet been able to shape positive attitudes among Gen Z. Conversely, perceived risks and social influences did not significantly influence attitudes. This illustrates that perceptions and social risk incentives play a significant role in shaping the attitudes of young consumers. Furthermore, attitudes were shown to have a significant positive effect on electric car purchase intentions, indicating that positive attitudes are one of the driving factors driving electric car purchase interest among Gen Z Batam. These findings provide theoretical contributions to understanding electric vehicle adoption behavior among the younger generation and practical contributions to automotive companies in designing more effective marketing strategies for the Gen Z market.

INOVASI PENGEMBANGAN ENTERPRISE RESOURCE PLANNING (ERP) DALAM MENINGKATKAN KINERJA PERUSAHAAN OTOMOTIF

2025-12-04T08:32:17+00:00

This study aims to analyze the implementation of Enterprise Resource Planning (ERP) systems in improving the performance of an automotive company in Indonesia. ERP plays a significant role in integrating business functions such as production, finance, human resources, and customer service, thereby enhancing the effectiveness of Supply Chain Management (SCM). This research uses a descriptive qualitative method based on secondary data from journals and official company sources. The results show that the implementation of SAP ECC 6.0-based ERP improves operational efficiency, decision-making accuracy, customer satisfaction, and inventory management. Key success factors include individual involvement, system quality, leadership support, and employee training. This study recommends continuous training and regular evaluation of the ERP system to maintain optimal performance.

PENGARUH KESEMPATAN PROMOSI KARYAWAN, KOMPETENSI KARYAWAN DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) TERHADAP TURNOVER KARYAWAN DI PT LEN INDUSTRI (PERSERO)

2025-12-06T09:46:20+00:00

The direction of this research is centered on comprehending the magnitude of the influence of Employee Promotion Opportunities, Employee Competence, and Organizational Citizenship Behavior (OCB) on the Employee Turnover level at PT LEN Industri (Persero). The study employed a quantitative method with 80 respondents determined using Slovin’s formula and selected through simple random sampling. A Likert scale was used as the research instrument, and data were analyzed using SPSS 26. The results indicate that Promotion Opportunities have a positive and significant effect on Employee Turnover (β = 0.287; p < 0.05), while Employee Competence (β = 0.200; p > 0.05) and Organizational Citizenship Behavior (OCB) (β = 0.098; p > 0.05) do not show a significant partial effect. Collectively, the three variables simultaneously exert a significant effect on Employee Turnover. The research model explains 48.6% of turnover variation, while 51.4% is influenced by other factors. These findings highlight the importance of promotion opportunities in reducing turnover and provide strategic insights for the company to strengthen career systems, competency development, and employee rewards.

PENGARUH PENGETAHUAN DAN KETERAMPILAN TERHADAP CAREER WELL-BEING DENGAN CAREER ADAPTABILITY SEBAGAI MEDIASI (STUDI PADA KARYAWAN GEN Z DI KOTA MALANG)

2025-12-09T06:54:19+00:00

The rapid development of the world of work accelerated by digitalization and globalization requires Generation Z to have relevant competencies and high adaptability skills. Psychological pressure, career uncertainty, and the need for new skills are major challenges for Gen Z workers in Malang City. These conditions emphasize the importance of knowledge, skills, and career adaptability in shaping career well-being. This study aims to analyze the influence of knowledge and skills on career well-being with career adaptability as a mediating variable among Generation Z employees. The study uses a quantitative approach through surveys, with data analysis using PLS-SEM to test direct and indirect relationships between concepts. The results show that knowledge and skills have a positive and significant effect on career well-being, and career adaptability is proven to mediate this relationship, so that individual competencies become more effective in improving career well-being when supported by the ability to adapt to the dynamics of the modern world of work.

PERCEIVED ORGANIZATIONAL SUPPORT, WORK ENGGEMENT, DAN JOB AUTONOMY: UPAYA STRATEGIS MENINGKATKAN KREATIVITAS

2025-12-11T01:24:22+00:00

This study aims to analyze the effect of perceived organizational support (POS) on the creativity of creative industry employees in Surabaya, with work engagement as a mediator and job autonomy as a moderator. This study used a survey method, collecting data via questionnaires from 165 employees selected through purposive sampling. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach in SmartPLS. The results indicate that POS has a positive and significant effect on work engagement and creativity; work engagement also positively affects creativity and mediates the relationship between POS and creativity. Conversely, job autonomy did not moderate the relationship between work engagement and creativity. The coefficient of determination indicates that the model has moderate explanatory power for creativity and low explanatory power for work engagement. These findings confirm the importance of POS and work engagement as key factors driving employee creativity in the creative industry

PENGARUH JOB CRAFTING TERHADAP INNOVATIVE WORK BEHAVIOR DENGAN WORK ENGAGEMENT SEBAGAI VARIABEL MEDIASI DALAM PERSPEKTIF ETIKA BISNIS ISLAM (STUDI PADA KARYAWAN PT DIMITRA ADI WIJAYA)

2025-12-13T16:01:37+00:00

This study aims to analyze the effect of Job Crafting on Innovative Work Behavior of employees with Work Engagement as a mediating variable at PT Dimitra Adi Wijaya Properti Lampung. The background of this study is based on the important role of human resources in achieving organizational goals, where innovative behavior is a crucial factor. The research method used is quantitative with a descriptive approach. The sampling technique uses saturated sampling with a total of 78 employees as respondents. Data were analyzed using the Partial Least Square (PLS) method. The results of the study indicate that Job Crafting has a positive and significant effect on Innovative Work Behavior. In addition, Job Crafting has a positive and significant effect on Work Engagement. The next result shows that Work Engagement has a positive and significant effect on Innovative Work Behavior. It is known that Work Engagement partially mediates the relationship between Job Crafting and Innovative Work Behavior.

RENCANA BISNIS BRAINWASH LAUNDRY EXPRESS MENGOPTIMALKAN PELAYANAN DAN PENGALAMAN PELANGGAN

2025-12-14T05:41:42+00:00

Brainwash Laundry Express Shoes is a professional shoe cleaning and care service located in Bandung. This business was established to meet the growing demand for shoe cleaning and care among urban communities, particularly students, office workers, and sneakerhead communities. With its Express Service concept, pick-up and delivery service, and maintenance consultation, Brainwash prioritizes speed, cleanliness, and quality results. Bandung, as a creative city and center of lifestyle trends, is a strategic location for the development of this business. With an initial capital of IDR 150 million, this business is projected to reach its break-even point in 10–12 months, with a monthly revenue target of IDR 30–50 million and a net profit margin of 25–30%. The results of Porter's Five Forces analysis show that Brainwash has a great opportunity to compete through service differentiation, professional quality, and superior customer experience. The threat of competitors and substitute products can be overcome through digital innovation, friendly service, and customer loyalty programs. By focusing on service quality and customer comfort, Brainwash Laundry Express has strong growth potential and can develop as a lifestyle brand that is relevant to the urban community of Bandung.

IMPLIKASI PENERAPAN SISTEM CORETAX TERHADAP KEPATUHAN PAJAK PADA PT. PELNAS BARUNA JAYA DI KOTA BATAM

2025-12-15T11:12:06+00:00

The Taxation is one of the main pillars of state revenue that supports national development, However, tax compliance in Indonesia is still a big challenge, especially for companies located in the country's border areas. The purpose of this study is to explore how CoreTax system affects the tax compliance, identify the challenges, and analyze the implications. This research uses a qualitative approach with a case study design, through in-depth interviews, documentation studies and field observations. The data was analyzed thematically based on Technology Acceptance Model (TAM), tax compliance theory, and Institutional Theory. The results of this study show that the implementation of CoreTax initially faced of limited digital literacy and technical understanding, but it continuously increased with full support from DJP tax institution. CoreTax has been proven to make easy and simplify reporting, increase transparency, and strengthen the actual compliance through an automated sanctions mechanism. In addition to the technical aspects, institutional legitimacy and trust in the DJP tax institution have also proven to play an important role in shaping compliance morale. This research has practical implications for government to strengthen the digital infrastructure, provide technical guidance, and expand the socialization in areas with limited access to technology. From an academic perspective, these findings enrich the literature on CoreTax's digital taxation system that supports sustainable tax compliance.

MENINGKATKAN KINERJA DOSEN MELALUI PENILAIAN INTEGRITAS DAN MOTIVASI DOSEN

2025-12-16T10:43:31+00:00

This study aims to analyze the influence of Lecturer Integrity and Motivation on Lecturer Performance in the classroom, from students perspective. The sample consists of 89 students of the economics education study program STKIP PGRI Bangkalan. Integrity and motivation are considered fundamental prerequisites that empirically influence the quality of effective teaching. This study uses a descriptive quantitative method. The data collection method uses a questionnaire. Data analysis will be carried out using Multiple Linear Regression, after going through a series of classical assumption tests. The results of the study revealed that there is a significant influence of lecturer integrity partially on lecturer performance; there is a significant influence of lecturer motivation partially on lecturer performance; there is a significant influence of lecturer integrity and motivation simultaneously on lecturer performance. It is expected to provide empirical evidence regarding the contribution of lecturer moral-ethics and encouragement to the effectiveness of the learning process, as well as being a basis for institutions in improving the lecturer evaluation and development system.

ANALISIS POTENSI PENGEMBANGAN PARIWISATA BERKELANJUTAN DI KAMPUNG TAHIMA SOROMA (KAYO PULAU) DISTRIK JAYAPURA SELATAN KOTA JAYAPURA

2025-12-17T01:05:55+00:00

Tahima Soroma Village (Kayo Pulo) in Jayapura City possesses unique natural and cultural potential, but it has not been optimally utilized for sustainable tourism. This study aims to analyze the potential for sustainable tourism in the region using a participatory approach involving indigenous communities as key actors. The researchers employed a descriptive-exploratory research method. The data analysis methods used in this study included theme analysis, data triangulation, and stakeholder mapping. The results are expected to identify the economic potential of tourism in increasing Jayapura City's Regional Original Income (PAD) through tourism levies, local job creation, and micro-enterprise development. Furthermore, this study also examines challenges such as limited infrastructure and low community participation. This research is expected to serve as a reference for stakeholders involved in sustainable tourism. Furthermore, the results can increase community participation in sustainable tourism management in Tahima Soroma Village. The output of this study will be the availability of references regarding the tourism potential of Tahima Soroma Village, South Jayapura District.

PENGARUH KUALITAS PRODUK, CITRA MEREK, DAN SOCIAL MEDIA MARKETING TERHADAP KAPUTUSAN PEMBELIAN PRODUK FACIAL WASH NIVEA (STUDI PADA GEN Z DI KOTA BANDUNG)

2025-12-18T02:27:38+00:00

This study aims to examine how product quality, brand image, and social media marketing efforts shape the purchasing decisions of Generation Z consumers in Bandung who buy Nivea facial wash products. A quantitative approach was applied using both descriptive and verification designs. A total of 100 individuals who had previously purchased the product were selected through quota and purposive sampling. Data were gathered using an online questionnaire. The collected responses were processed using multiple linear regression with assistance from SPSS. The results indicate that product quality has a meaningful positive influence on consumers’ intention to purchase. Brand image also shows a positive and statistically significant effect. In contrast, social media marketing does not appear to contribute notably to consumers’ buying decisions. These findings suggest that consumers are more strongly guided by their personal experience with the product and their perception of the brand’s credibility rather than by promotional activities on social platforms. The study is expected to help companies design more effective marketing strategies by emphasizing product improvement and strengthening brand reputation among their target audience

PENGARUH HARGA, CITRA MEREK, DAN SOCIAL MEDIA MARKETING TERHADAP MINAT BELI KEMEJA FORMAL PRODUK CARDINAL

2025-12-18T03:52:07+00:00

Price, brand image, and social media marketing as they pertain to Cardinal's formal shirt items in Bandung City are going to be the focus of this research. The study takes a quantitative tack by using a descriptive-verificative methodology to measure and analyze the interrelationships of the variables. In order to gather primary data, 105 participants who met the requirements of having bought or shown interest in Cardinal formal shirts and having interacted with the brand's digital marketing efforts were randomly chosen using a purposive sample approach and given a Likert-scale questionnaire. To evaluate the impact of the independent variables on purchase intention, we used multiple linear regression, classical assumption tests, validity and reliability testing, and data analysis. Predicted results show that customers' desire to buy is favorably and considerably affected by a well-planned price strategy, a solid and consistent brand image, and successful social media marketing programs. Cardinal hopes to use the study's strategic findings to improve the efficacy of their marketing, solidify their brand positioning, and maximize their use of social media in order to stay competitive in the ever-changing local fashion business

ANALISIS TINGKAT KEPUASAN KERJA KARYAWAN PADA PT. REMALA ABADI TBK

2025-12-20T05:06:17+00:00

This study aims to analyze the level of employee job satisfaction towards the company at PT Remala Abadi. Job satisfaction is one of the important factors that affect employee productivity and loyalty in an organization. The method used in this study is a quantitative method with a survey approach by distributing questionnaires to all employees who are respondents. Data were analyzed using a Likert scale and analyzed based on the calculation of actual scores, ideal scores, and percentage levels of satisfaction. The results of the study showed that the level of employee job satisfaction at PT Remala Abadi reached 80%, which is included in the high category. This reflects that most employees are satisfied with various aspects of the work environment, including relationships with superiors, work facilities, updates, and internal communication. However, there are still several aspects that need to be considered to be improved, such as training new employees and providing certain work facilities. With these results, the company is expected to be able to maintain factors that have provided high satisfaction and make continuous improvements to aspects that are still considered less than optimal.

DIGITAL LEADERSHIP CAPABILITY EFEKTIF MENINGKATKAN EMPLOYABILITY KARYAWAN SEKTOR JASA

2025-12-23T11:02:07+00:00

The rapid digital transformation requires companies in the service sector to develop human resources (HR) who are innovative, adaptable, and highly competitive. Using Self-Efficacy as a mediating variable, this study aims to analyze the influence of Digital Leadership Capability and Innovation Capability on the value or level of employee Employability in the service subsector in the City of Semarang. The analysis is based on the Resource-Based View (RBV) theory, which emphasizes the importance of internal resources in building long-term competitive advantage. The study population consists of all employees in the service sector in Semarang, with 150 employees selected as samples using purposive sampling based on specific criteria. A quantitative approach is employed using PLS-SEM through the SmartPLS 3.2.9 software. The research findings reveal that Digital Leadership Capability and Innovation Capability have positive and significant effects on both Self-Efficacy and Employability. Additionally, Self-Efficacy is proven to play a significant mediating role in the relationship between the two independent variables and employee work capability. These conclusions demonstrate that digital leadership capability, innovation capability, and self-efficacy are strategic intangible resources that play an essential role in building the competitive advantage of both employees and companies in an increasingly digital business environment.

PENGARUH PREFERENSI KERJA DAN PERENCANAAN KARIR TERHADAP KESIAPAN KERJA MAHASISWA ERA DIGITAL DENGAN KESEMPATAN PENGEMABANGAN KARIR

2025-12-28T12:56:58+00:00

This study aims to analyze the influence of work preferences and career planning on students' work readiness in the digital era 4.0, with career development as a mediating variable. Using a quantitative approach, data were collected through questionnaires from 161 respondents from Muhammadiyah University of Surakarta students. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4 software. This study focuses on management students facing the digital curriculum-industry gap. The results of the study indicate that job preferences do not directly influence job readiness, but significantly influence career development. Conversely, career planning has a positive and significant influence on both job readiness and career development directly. Key findings demonstrate that career development functions as a partial mediator in bridging the influence of job preferences and career planning on job readiness. This study's theoretical contribution enriches the mediation model of career development on the job readiness of Indonesian Generation Z. Practical implications recommend the integration of digital-based career development programs in higher education to address the demands of a dynamic workplace. This study fills the gap in the synthesis of previously disparate career mediation theories on Indonesian Generation Z. Practical implications recommend digital career workshops and virtual internships in higher education.

AKSELERASI DIGITALISASI TATA KELOLA KEUANGAN DAN PERSEDIAAN, FORMALISASI LEGALITAS, DAN STRATEGI PENGEMBANGAN AKSES PASAR PADA UMKM WAROENG MAMA FIRMAN DI KABUPATEN BOGOR

2025-12-30T14:57:08+00:00

This study aims to analyze and implement strategic assistance for Waroeng Mama Firman MSME in Bantarjati, Bogor Regency. The main focus includes financial management transformation, business legality compliance, and market access development. The primary issues identified are manual recording systems, the absence of a business identity (NIB), and limited distribution reach. The research method is qualitative with an Action Research approach. Data were analyzed using SWOT and TOWS matrices to formulate strategic solutions. The results show that the implementation of the BukuWarung digital bookkeeping application significantly increased the accuracy of financial reports. Facilitation through the Online Single Submission (OSS) system successfully issued NIB as the formal basis for the business. In the aspect of market access development, optimizing distribution channels through social media and delivery services has proven to expand the customer reach beyond the conventional radius. The synergy between operational digitalization and market access expansion is a key factor in strengthening MSME competitiveness against modern retail.

DAMPAK PENGUMUMAN PPATK TERHADAP KEPUTUSAN INVESTOR: ANALISIS REAKSI PASAR SAHAM PERBANKAN

2026-01-01T13:56:05+00:00

Stock price movements in the capital market are highly influenced by information, including government policies related to financial transaction monitoring. This study analyzes the reaction of the Indonesian capital market to the announcement of the policy on blocking inactive (dormant) bank accounts issued by the Indonesian Financial Transaction Reports and Analysis Center (PPATK) on July 28, 2025. Using an event study approach, the research examines whether abnormal returns occurred in banking stocks in response to the announcement. The sample consists of 44 banking stocks listed on the Indonesia Stock Exchange. Abnormal returns were calculated using the Market-Adjusted Model with two market proxies: the IHSG as a general market index and IDXFinance as a sectoral financial index. The results indicate significant market reactions both before and after the announcement date. These findings confirm that Indonesia’s financial market is sensitive to regulatory information that directly affects the banking industry, while also revealing differences in reaction patterns between the general market and the financial sector. This study provides important implications for regulators, market participants, and banking management regarding the role of information transparency and strengthened governance in maintaining market stability.

EVALUASI KEBERHASILAN SISTEM TERINTEGRASI SIPD – SIMPAD DALAM PENGEMBALIAN BELANJA DAERAH

2026-01-03T19:07:02+00:00

This study was motivated by the fact that the expenditure reimbursement process is still carried out manually and through two separate systems, namely SIPD and SIMPAD, which require repeated data input and result in a slow validation process. This study aims to analyze the success of SIPD-SIMPAD integration based on user perceptions of efficiency and accountability using the DeLone & McLean Model. It uses a qualitative method with a case study approach through interviews and observations of system users in the DKI Jakarta Provincial Government environment. The results show that system integration has a positive impact on efficiency, data accuracy, transparency, and accountability. The system is considered easy to use, fast, and stable, with technical support that helps users adapt. The success of this integration reflects how technology, organizational support, and human resource readiness complement each other and form a new, more efficient and adaptive work pattern in the government environment.