JURNAL LENTERA BISNIS

ANALISIS PENGARUH PROMOSI TERHADAP KEPUASAN KONSUMEN PADA TRAVEL UMROH DI PT VENTURA SEMESTA WISATA DEPOK

2024-10-26T02:50:04+00:00

Penelitian ini bertujuan untuk mengetahui pengaruh promosi terhadap kepuasan konsumen dengan perjalanan umrah di PT Ventura Semesta Wisata Depok. Jenis pengujian ini menggunakan metode kuantitatif deskriptif, dengan analisis regresi linier sederhana dengan bantuan SPSS Versi 25. Dalam penelitian ini teknik yang digunakan untuk pengujian adalah sampel jenuh, dimana seluruh populasi dijadikan contoh. Pengumpulan informasi dalam penelitian ini adalah dengan cara jajak pendapat (kuesioner). Hasil yang diperoleh menunjukkan bahwa variabel promosi mempunyai pengaruh yang positif dan besar dengan nilai 0,000 yang lebih kecil dari 0,05 dan nilai t ditentukan sebesar 7,098 yang lebih besar dari t tabel sebesar 2,012 terhadap kepuasan konsumen

PENGARUH JOB PORTAL DAN PERSEPSI PENCARI KERJA TERHADAP MINAT MELAMAR PEKERJAAN DI KOTA TANGERANG

2025-02-17T09:45:19+00:00

The purpose of this research is to carry out an analysis and determine the magnitude of the influence of the Job Portal variable and the job seeker's perception variable on the interest variable in applying for a job in Tangerang City. Technological developments are increasingly advanced and growing rapidly, making it easier for job seekers to search for work online by utilizing Job Portals such as JobStreet. In the research that has been carried out, using quantitative methods to test hypotheses through multiple linear regression analysis is carried out in order to know and understand the magnitude of the influence of the independent variables, namely the Job Portal and perceptions of job seekers, on the dependent variable, namely interest in applying for jobs. The data collection process used a questionnaire via Google Form and distributed online to 96 respondents in Jatiuwung District, Tangerang City. From previous research, the research results explain that there is or is a significant and positive influence from the Job Portal variable and the job seeker's perception variable on the interest variable in applying for a job. The regression coefficient for Job Portal is -0.70, indicating that there is a negative influence on the Interest in Applying for a Job variable, while for the job seeker perception variable it is 1.214, indicating that it has a positive influence. Meanwhile, the results of the F Test indicate that the combination of these two variables simultaneously or as a whole influences the variable interest in applying for a job with a calculated F value of 544.749 and a significant level of 0.000. Based on the variables that have been studied, the R Square value is 0.920, indicating that there is 92% variation in interest in applying for jobs. Meanwhile, the remaining 8 percent of the variations are influenced by other components and are not explained or discussed in this research.

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SAHAM SYARIAH TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2020-2023

2025-03-15T14:28:07+00:00

This research seeks to examine how profitability, liquidity, leverage, and dividend policy influence a company's value. A quantitative approach is employed as the research methodology. The study focuses on sharia-compliant stocks listed on the Jakarta Islamic Index (JII) between 2020 and 2023. A purposive sampling method was utilized, resulting in a total sample of 108 sharia stocks. Data analysis was conducted using the SPSS software. The findings indicate that profitability, liquidity, and leverage each have a significant impact on company value, whereas dividend policy does not contribute to changes in company value.

PENGARUH COMMUNICATION, WORK DISCIPLINE DAN WORK LIFE BALANCE TERHADAP KINERJA KARYAWAN YANG DIMEDIASI OLEH MOTIVASI KERJA PADA PT X BOYOLALI

2025-04-11T06:41:30+00:00

The objective of this research is to examine the extent to which communication, work discipline, and work-life balance influence employee performance, with work motivation functioning as a mediating variable. The target population comprises employees of PT X located in Boyolali. A purposive sampling method was employed, resulting in a total sample of 130 participants. Data collection was conducted through a structured questionnaire utilizing a Likert scale to measure responses. The analytical approach adopted in this study was Partial Least Squares (PLS), executed using the SMARTPLS 4.0 software. The PLS-SEM method involves the evaluation of both the measurement model (outer model) and the structural model (inner model). Empirical findings indicate that neither communication nor work discipline exert a statistically significant influence on employee performance, whereas work-life balance demonstrates a positive impact. Furthermore, communication, work discipline, and work-life balance are all found to significantly affect work motivation. While communication does not significantly influence employee performance through the mediating role of motivation, work motivation is found to mediate the relationship between both work discipline and work-life balance with employee performance.

PENGARUH PRESEPSI KONSUMEN, STRATEGI PEMASARAN DAN LABEL HALAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK BITTERSWEET DI SURAKARTA

2025-04-17T12:36:16+00:00

The purpose of this research is to examine the effects of consumer perception, marketing strategy, and halal labeling on product purchase decisions. A quantitative approach is employed in this study. The population under investigation consists of consumers of Bittersweet in Surakarta, and the sampling technique applied is purposive sampling, with a total of 145 respondents. The survey instrument utilized a Likert scale format to collect data. For data analysis, PLS was conducted using SMARTPLS 3.2 software. The PLS-SEM analysis involves two primary components: the Inner model and the Outer model. The findings indicate that consumer perception significantly and positively influences purchasing decisions. Additionally, marketing strategies, including people, process, and physical evidence strategies, show a significant positive impact on purchasing decisions. Furthermore, halal labeling also has a significant and positive effect on purchasing decisions. This research introduces a novel approach by integrating consumer perception with elements of service marketing strategies, namely people, processes, and physical evidence, in the context of analyzing purchasing decisions. The addition of the halal label variable provides religious values that are relevant to the characteristics of consumers in Indonesia. Focusing on Bittersweet products in Surakarta also provides a new perspective, as it is rarely studied in the context of contemporary desserts. The combination of these variables is still rarely studied simultaneously, thus providing significant theoretical and practical contributions.

PENGARUH STRATEGI GREEN MARKETING DAN LABEL HALAL TERHADAP MINAT PEMBELIAN ULANG KONSUMEN PADA KONSUMEN FORE COFFE DI KOTA SURAKARTA

2025-04-17T19:55:36+00:00

The objective of this research is to examine the effect of green marketing strategies and the presence of halal certification on consumers’ intention to repurchase Fore Coffee products in Surakarta. The target population comprises individuals who consume coffee in the Surakarta region. A purposive sampling method was employed to select participants, yielding a total sample size of 150 respondents. Data were collected through a structured questionnaire utilizing a Likert scale to measure responses. For the purpose of data analysis, the study adopted PLS methodology, facilitated through the SMARTPLS 4.0 software. The analytical framework of PLS-SEM encompasses two main components: the measurement model (outer model) and the structural model (inner model). The findings indicate that green marketing dimensions specifically green product, green price, green place, and green promotion exert a significant influence on consumers’ repurchase intentions. Moreover, the halal label is found to have a positive and statistically significant impact on repurchase behavior. This study has a novelty in combining green marketing mix strategies with halal labels in analyzing consumer repurchase intention, which has not been widely studied simultaneously. The focus on Fore Coffee in Surakarta City also provides a new perspective because similar studies are generally conducted in big cities. In addition, this study highlights repeat purchase behavior, not just initial purchase intention, and integrates environmental and religious values in the unique context of Indonesian consumers.

PENGARUH BRAND IMAGE, DIGITAL MARKETING DAN ELECTRONIC WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN PRODUK SIGNATURE DI COFFEE SHOP GEMATI KOTA SURAKARTA

2025-04-21T18:00:00+00:00

The objective of this research is to examine the impact of brand image, digital marketing, and electronic word of mouth (e-WOM) on consumers’ purchasing decisions regarding signature products offered by Gemati Coffee Shop in Surakarta. This investigation employed a non-probability sampling strategy, specifically utilizing purposive sampling to select participants. Data were gathered through a structured questionnaire using a Likert scale to measure responses. The target population comprised individuals from the general public who expressed an intention to purchase the coffee shop's signature products, with a total sample size of 100 respondents. Empirical findings from the study reveal that both brand image and e-WOM exert a statistically significant and positive influence on purchasing decisions. Conversely, digital marketing was found to have no significant effect on consumer choices. These results contribute to the understanding of key determinants shaping purchasing behaviors in the context of local specialty coffee establishments, with a particular focus on Gemati Surakarta. The lack of a notable impact from digital marketing presents a noteworthy contradiction to prevailing assumptions regarding its effectiveness, suggesting the need for more nuanced and consumer-oriented marketing approaches. This insight emphasizes the pivotal role of brand perception and consumer-driven communication in formulating successful promotional strategies.

PENGARUH KREDIBILITAS TERHADAP NIAT BELI MELALUI MEDIA SOSIAL YANG MEDIASI SIKAP PENGGUNA DAN DI MODERASI INFLUENCER FOLLOWER

2025-04-23T15:36:18+00:00

This study aims to explain the effect of credibility on purchase intention through social media mediated by user attitudes and moderated by influencer followers. Sampling in this study used a nonprobability sampling technique with a purposive sampling method. Sample collection used a questionnaire with a Likert scale. The population of this study were active social media account users with active Instagram accounts. with the number of respondents obtained 150 people. The results showed that Influencer Followers and Influencer Credibility have a positive and significant influence on consumer Purchase Intention. This finding shows the importance of building trust and involvement in influencer-based marketing strategies. Meanwhile, the interaction between Influencer Followers and User Attitudes towards Purchase Intention did not show a significant effect. Thus, it can be concluded that the direct influence of Credibility and influencer follower involvement is more dominant in forming purchase intention than the indirect path or interaction between variables in this model.

PENGARUH PELATIHAN METODE E-LEARNING TERHADAP KOMPETENSI PESERTA PELATIHAN : STUDI KASUS PADA PT VIDASKILL SOLUTION INDONESIA

2025-04-08T15:13:10+00:00

E-learning method is a learning process that utilizes sophisticated technology where learning activities are carried out online. online learning is equipped with various tools that can be used in learning activities or training for training institutions, such as communication and interaction activities, conducting question and answer sessions, and asking questions to trainers or vice versa. The purpose of the study was to analyze the effect of the e-learning method as a training medium on the competence of participants from various groups. the research method uses a descriptive quantitative method, with sampling using saturated sampling (census), where the population is used as a research sample. to obtain data using a likert scale by distributing questionnaires to all participants who have participated in training with the e-learning system. the data that has been collected is then processed with the spss 25 application, using simple linear regression. for data analysis with validity and reliability tests, and classical assumption tests, normality tests, linearity tests and heteroscedasticity. based on the results of the research data processing, it can be concluded that the training system with the e-learning method has an effect on increasing the competence of training participants by 0.460 or 46%.

PENGARUH SELF-EFFICACY, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT BERKARIR MAHASISWA SEBAGAI KONSULTAN PAJAK

2025-04-18T12:02:47+00:00

The purpose of this study is to analyze the effect of self-efficacy, labor market considerations, and taxation knowledge on students' career interest as tax consultants. This type of research is quantitative research. In this study, the method used for sampling was non-probability with purposive sampling technique. The type of data used is primary data. The data collection technique used in this research is a questionnaire. The data analysis techniques used are descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, hypothesis tests, multiple linear regression tests, coefficient of determination tests, F tests, and T tests. The results of this study are self-efficacy has a positive and significant effect on students' career interest as tax consultants. Labor market considerations have a positive and very significant effect on students' career interest as tax consultants. Tax knowledge has a positive but insignificant effect on students' career interest as tax consultants.

PENGARUH PENDIDIKAN DAN PELATIHAN (DIKLAT) TERHADAP KINERJA KARYAWAN CV MAHATAMA KARYA

2025-04-29T06:52:53+00:00

This study aims to determine the effectiveness of education and training(diklat), to determine the obstacles that occur, and to determine the solutions taken toovercome obstacles to employee performance at CV Mahatama Karya. The research method used in this study is quantitative research with a correlational approach at CV Mahatama Karya. Every company often faces problems with employee performance, therefore, education and trining become a means of coaching and career development. CV Mahatama Karya has also provided various training to its employees, but the training provided has not been optimal and the number of employees who have participated in the training is still too small so that the performance produced has not been optimal.

DETERMINAN PERTUMBUHAN EKONOMI SEKTOR PERTANIAN DI KABUPATEN KARANGANYAR

2025-04-21T10:53:33+00:00

Every region throughout Indonesia plays an important role in driving national economic growth. Local governments, as parties with in-depth understanding of the actual conditions in their regions, are expected to be able to formulate policies that are in line with the needs of the community to support regional economic development. This study aims to analyze the extent of the impact of working capital credit distribution, investment credit, the size of the labor force, and the extent of agricultural land on economic growth, particularly in the agricultural sector in Karanganyar Regency. The research approach used is an empirical approach with quantitative research methods. To meet the data requirements for the research process, the researcher utilized secondary data from Karanganyar Regency for the period 2011–2023. For data analysis, the researcher used multiple linear regression analysis. The results of this study indicate that working capital loans and agricultural land area have a significant impact on economic growth in the agricultural sector in Karanganyar Regency, while investment loans and the labor force do not influence economic growth in the agricultural sector in Karanganyar Regency. The coefficient of determination indicates that the influence of the independent variables, namely working capital loans and the labor force, on the dependent variable, agricultural economic growth in Karanganyar Regency, is 83.1%, while the remaining 16.9% is influenced by other factors outside the variables studied.

PENGARUH VARIASI MENU DAN HARGA TERHADAP LOYALITAS PELANGGAN GEN’Z MIE GACOAN DI SIDOARJO DENGAN KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL MEDIASI

2025-03-05T13:45:01+00:00

This study uses purchasing decisions as a mediator to test how price and menu variety affect Generation Z loyalty at Mie Gacoan Sidoarjo. Quantitative methods and explanatory analysis were used to collect data from 170 respondents through questionnaires. PLS-SEM analysis revealed that although menu changes have a large impact on the decision to purchase, they do not directly increase consumer loyalty. Meanwhile, price has a great influence on loyalty and purchase decisions. The results of this study emphasize how important menu innovation and aggressive pricing tactics are to increase consumer loyalty through wise purchases.

PENGAMANAN ASET PRASARANA JALAN DAN BANGUNAN PT X

2025-03-06T06:02:20+00:00

Asset security encompasses control and regulation activities in asset management to ensure proper utilization.. The security of road infrastructure and building assets at PT X is crucial for maintaining sustainable public transportation operations in DKI Jakarta Province. This research aims to understand asset security based on theory by (Agus Puji & Riyanto, 2012) using three main indicators: administrative security, physical security, and legal security. The research employs a descriptive qualitative method with data collected through observation, interviews, and document analysis. The results show that PT X has implemented administrative security through comprehensive asset recording and ownership documentation. However, challenges exist in asset utilization that is still under discussion for utilization schemes to ensure benefits for both parties. Physical security has been implemented with advanced technology security systems and regular guarding. Legal security shows that local government regulations and internal regulations are already running side by side. PT X needs to highlight improvements in administrative systems and physical security standards, as well as strengthening legal policies in PT X asset management. With an integrated security strategy, PT X infrastructure assets are expected to continue benefiting the public and supporting Jakarta's development as a global city with modern and sustainable transportation systems.

PENGARUH LINGKUNGAN KERJA FISIK DAN KESELAMATAN KERJA TERHADAP KEPUASAN KERJA PADA KARYAWAN BAGIAN PRODUKSI LOUFIE COLLECTION KABUPATEN TASIKMALAYA

2025-03-08T09:55:53+00:00

The physical work environment is a place where employees carry out activities every day. It is important to pay attention to a conducive work environment that provides a sense of security and allows employees to work optimally. Collection Tasikmalaya Regency accidents still often occur on average due to job characteristic factors, such as lack of knowledge and ability, workers who do not care about using personal protective equipment which in the end will become the potential for work accidents. This research aims to determine the influence of the physical work environment and work safety on job satisfaction among employees in the Loufie Collection Production section, Tasikmalaya Regency. The sampling technique uses a simple random sampling method. The data analysis used in this research used multiple linear regression analysis with the SPSS version 25.0 program. The respondents in this research were 33 employees of the Loufie Collection Production section, Tasikmalaya Regency. The results of this research show that both the physical work environment and work safety have a significant partial or simultaneous effect on job satisfaction among employees in the Loufie Collection Production Department, Tasikmalaya Regency.

STRATEGI PEMASARAN GLOBAL SAMSUNG MENGGUNAKAN CELEBRITY ENDORSEMENT “BTS” DI INDONESIA TAHUN 2020-2024

2025-03-10T06:10:28+00:00

Samsung Electronics Co., Ltd. is a leading technology company from South Korea that has played a significant role in the global smartphone industry. Samsung's market success is closely related to its international marketing strategies as a multinational corporation seeking to penetrate the Indonesian market. The widespread influence of Korean culture in Indonesia has contributed to its positive reception among the public, leading to the phenomenon known as the 'Korean Wave.' This cultural phenomenon, with its far-reaching impact, has significantly shaped Samsung's marketing strategy. The impact of the Korean Wave has made Korean cultural elements widely adopted for product promotion in various industries, including the smartphone sector. Samsung is one of the companies that are leveraging this cultural phenomenon to enhance its promotional efforts. This study analyzes Samsung Electronics' global marketing strategy in Indonesia, focusing on celebrity endorsement, particularly its collaboration with K-Pop group Bangtan Sonyeondan (BTS) from 2020 to 2024. Using a descriptive qualitative research method, this study collects data and applies the theories of global marketing strategy, the marketing mix, and celebrity endorsement. The findings indicate that Samsung actively promoted its products alongside BTS from 2020 to 2024, utilizing social media campaigns and offering exclusive incentives for certain smartphone purchases.

PENGARUH PENGUNGKAPAN EMISI KARBON DAN MFCA TERHADAP KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL SEBAGAI MODERASI

2025-03-14T10:21:26+00:00

This study aims to analyze the impact of carbon emission disclosure and Material Flow Cost Accounting (MFCA) on financial performance, with intellectual capital as a moderating variable, for transportation equipment industry companies listed on the Tokyo Stock Exchange during 2021-2023. Using purposive sampling, 27 companies were selected, resulting in 81 observations over three years. The research adopts a causal, quantitative approach, with data sourced from financial and sustainability reports. Analysis included descriptive statistics, classical assumption testing, and hypothesis testing (Coefficient of Determination, t-test, multiple linear regression, and moderated regression analysis). The findings indicate that carbon emission disclosure significantly affects financial performance, while MFCA does not have a significant effect. However, intellectual capital moderates the relationship between carbon emission disclosure and MFCA on financial performance.

PENGARUH LIVE STREAMING DAN DISKON MELALUI EMOSI POSITIF TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN BRAND ERIGO DI TIKTOK SHOP

2025-03-17T15:22:42+00:00

This study aims to analyze the effect of live streaming and discounts on consumer purchasing decisions, with positive emotions as a mediating variable, in the context of purchasing Erigo products at TikTok Shop. The research method used is quantitative with a Partial Least Square (PLS) approach. Data were collected through an online questionnaire with a Likert scale and analyzed using a structural model. The results showed that live streaming and discounts had a significant effect on purchasing decisions. In addition, positive emotions are shown to mediate the relationship between the two independent variables and purchasing decisions, which means that a positive experience when watching live streaming or getting a discount increases the likelihood of consumers making a purchase. These findings provide insights for businesses in designing more effective digital marketing strategies.

PENGARUH KOMPENSASI DAN KOMPETENSI TERHADAP KEPUASAN KERJA APARATUR SIPIL NEGARA (ASN) PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN SIGI

2025-03-18T14:29:25+00:00

This study aims to analyze the effect of compensation and competence on job satisfaction of the State Civil Apparatus (ASN) at the Staffing Agency and Human Resources Development of Sigi Regency. This research uses quantitative methods with saturated sampling techniques, where the entire population of 53 employees is sampled. The results showed that simultaneously compensation and competence had a significant effect on job satisfaction with a value of Fcount = 19,330 and a significance of 0.000 <0.05. Partially, compensation has a significant effect on job satisfaction with a regression coefficient of 0.627 and a significance value of 0.010 <0.05. Competence also has a significant effect on job satisfaction with a regression coefficient of 0.834 and a significance value of 0.000 <0.05. The determination test results show an R-Square value of 43.6%, which means that job satisfaction is influenced by compensation and competence by 43.6%, while the rest is influenced by other factors not examined.

PENGARUH FINANCIAL LITERACY DAN LIFESTYLE TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA DI SIDOARJO DENGAN PERILAKU KONSUMTIF SEBAGAI VARIABEL MEDIASI

2025-03-24T08:05:01+00:00

This study aims to analyze the impact of financial literacy and lifestyle on personal financial management of Sidoarjo students, considering consumption behavior as a mediating variable. To do this, quantitative methods were used, specifically targeting Sidoarjo university students. Data were collected using questionnaires, using purposive sampling techniques in non-probability sampling. Financial literacy, lifestyle, and consumptive behavior variables directly affect financial management. Financial literacy variables mediated by consumptive behavior also impact financial management. However, lifestyle variables mediated by consumptive behavior do not affect financial management. The mediating effect of financial literacy variables on financial management through consumption behavior is high. On the other hand, lifestyle variables have no impact on consumption behavior and the mediation effect is weak.

PENGARUH LIVE STREAMING, FLASH SALE, DAN DOUBLE DAYS PROMOTION TERHADAP IMPULSIVE BUYING PADA PENGGUNA TIKTOK SHOP

2025-03-24T08:04:52+00:00

Digital technology advancements have significantly changed the e-commerce industry, particularly with the advent of interactive services like live streaming on TikTok. This studys aims to determine whether live streaming, flash sales, and double days promotions have a direct effect on consumer impulse purchases at TikTok Shop. This study employs a quantitative methodology. A total of 180 respondents who are active TikTok Shop users in Sidoarjo have filled out a questionnaire to provide data, which was then analyzed using SPSS. In this study, it was found that Live Streaming variable has no influence on Impulsive Buying. This is because live streaming is not strong enough to drive impulse purchases without attractive promotions. On the other hand, the Double Days Promotion and Flash Sale variables have a positive and significant effect on Impulsive Buying. This proves that flash sales and urgency-based promotional tactics can stimulate impulse purchases. These results provide insight for marketers to optimize promotional strategies on TikTok Shop to increase sales conversions.

ANALISIS PENGARUH E-WOM, PEMASARAN DIGITAL DAN KUALITAS KONTEN MEDIA SOSIAL TERHADAP BRAND AWARENESS

2025-04-02T08:59:33+00:00

This study investigates the impact of electronic word-of-mouth (e-WOM), digital marketing, and social media content quality on brand awareness. A quantitative approach was employed, utilizing a questionnaire survey of 100 consumers. Multiple linear regression analysis revealed a significant and positive relationship between each independent variable (e-WOM, digital marketing, and social media content quality) and the dependent variable (brand awareness). The findings suggest that company management should adopt strategic measures to enhance brand image, thereby fostering positive e-WOM. This can be achieved by consistently maintaining and improving product quality, increasing product reliability through strengthened production and logistics systems, and providing excellent after-sales service.

THE BIG FIVE PERSONALITY: AGREEABLENESS, CONSCIENTIOUSNESS, EXTROVERSION, NEUROTICISM, OPENNESS TO EXPERIENCE TERHADAP IMPULSIVE BUYING BEHAVIOR PADA E-COMMERCE GEN Z SURABAYA

2025-04-04T11:32:45+00:00

Impulsive buying behavior in e-commerce is increasing among Generation Z, especially in Surabaya. This study aims to analyze the influence of Big Five Personality : Agreeableness, conscientiousness, extroversion, neuroticism, and openness to experience on impulsive behavior in online shopping. This study involved 170 Generation Z e-commerce users from Surabaya, using a quantitative purposive sampling approach. The study shows that agreeableness and neuroticism have a significant positive effect on impulsive buying, while conscientiousness has a negative impact. Meanwhile, extroversion and openness to experience do not show a significant effect on impulsive buying behavior. The results indicate that personality plays an important role in determining the tendency to make impulsive purchases in e-commerce.

ANALISIS INFLUENCER MARKETING, ONLINE CUSTOMER REVIEW, DAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN ONLINE GEN MILENIAL

2025-04-05T23:32:54+00:00

In this digital age digital age, online shopping transactions have become a habit that has become ubiquitous It has mushroomed everywhere even almost all circles. Various generations are in fact already so familiar with online shopping transactions, not just shopping, but also selling online. shopping, but the way of selling has also been dominated by online. Changes and technological developments have become one of the strong factors in changes in online behavior at this time, so that the online behavior at this time, so that technological sophistication makes online purchasing decisions very necessary to be analyzed more deeply. online purchasing decisions need to be analyzed more deeply. No wonder if the development of digitalization in influencing human behavior is so fast, because by only transacting online we don't need to leave the house, save time, and can transact online. time, and can transact virtually, and buy and sell online. Basically the purpose of the research conducted to analyze the factors that influencing online purchasing decisions especially millennial genes, namely influencer marketing, online customer review, and digital marketing. marketing, online customer reviews, and digital marketing. Type of research is quantitative research with the research sample being gen millennial students of Pelita Bangsa University who have made online shopping transactions with a purposive sampling of 100 respondents. shopping online with purposive sampling 100 respondents. Data analysis technique using SEM (Stuctural Equation Modeling). The results of this study indicate that the influencer marketing variable does not affect the millennial gen online purchasing decision, then the online customer review variable does not affect the millennial gen online purchasing decision, but the digital marketing variable affects the millennial gen online purchasing decision

ANALISIS PENGARUH KUALITAS LAYANAN, STRATEGI KEY OPINION LEADER DAN PROMOSI DIGITAL TERHADAP REPURCHASE INTENTION

2025-04-07T03:51:49+00:00

This study aims to analyze the effect of service quality, key opinion leader strategy, and digital promotion on consumer repurchase intention in the context of digital business. In the era of digital transformation, companies increasingly rely on technology-based marketing strategies and social media to retain customers and increase repeat purchases. Two hundred people who have shopped online are surveyed for this quantitative study. Multiple linear regression techniques were employed for the data analysis. Concurrently, the data demonstrated that digital promotion, Key Opinion Leader approach, and service quality all significantly impact repurchase intention. One of the most important factors in determining whether or not a customer will buy from a company again is the key opinion leader approach. The results demonstrate the significant impact that public figures' trust and influence can have on consumers' perceptions and decisions. By emphasizing the importance of service quality and collaborating with relevant key opinion leaders, this study offers practical implications for online business actors looking to build efficient marketing strategies.

PENGARUH KUALITAS PELAYANAN, WORD OF MOUTH TERHADAP KEPUTUSAN PENGGUNAAN JASA NBTRANS TOUR AND TRAVEL

2025-04-16T05:56:19+00:00

This study aims to analyze the extent to which Service Quality and Word of Mouth influence consumer decisions in using NBTrans Tour and Travel services in the Sidoarjo area. This research uses a quantitative approach. The sample selection was carried out through purposive sampling technique, with a population consisting of the Sidoarjo community and a total of 110 respondents. Data were collected through field observations, interviews, distributing questionnaires, and literature studies. Data analysis was carried out using the Structural Equation Modeling (SEM) method on a component basis through the Partial Least Square (PLS) approach. The results of the analysis show that Service Quality has a positive and significant effect on decisions in using services, as well as Word of Mouth which also has a positive and significant effect on consumer decisions on the selection of NBTrans Tour and Travel services.

FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENGGUNAAN JASA KURSUS MANDARIN DI XIN MIAO

2025-04-21T13:38:45+00:00

This study aims to analyze the effect of brand awareness and perceived quality on the decision to use Chinese language course at the Xin Miao Chinese Language Center through loyalty. This study is a quantitative study with a population of users of Chinese language courses at the Xin Miao Chinese Language Center with 100 respondents who using the course. The analysis technique used is the structural equation models (SEM) by using the IBM SPSS Amos 24 application. The results of this study indicate a positive and significant effect between brand awareness of decisions, perceived quality of decisions, brand awareness and perceived quality of loyalty, brand awareness and perceived quality influences purchasing decisions directly through loyalty.

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, STRES KERJA, DAN KEPUASAN KERJA TERHADAP TURNOVER INTENTION

2025-04-22T01:26:40+00:00

Transformational leadership style can increase employee motivation and job satisfaction. Job stress has the potential to decrease employee satisfaction and increase intention to leave the company. Job satisfaction can be a determining factor in retaining employees to remain committed to the organisation. This study aims to analyse the effect of transformational leadership style, job stress, and job satisfaction on turnover intention; as well as the role of stress and job satisfaction as intervening variables. This type of research is quantitative by distributing questionnaires to employees of Public Company Jasa Tirta I, with a sample of 109 people. Regression test to see the direct effect between variables and mediation test to determine the role of job satisfaction and job stress in mediating the effect of transformational leadership on turnover intention. The results showed that transformational leadership style has a positive effect on job satisfaction and a negative effect on turnover intention. Job stress has a positive effect on turnover intention, while job satisfaction has a negative effect on turnover intention. Job satisfaction and job stress act as significant mediating variables in the influence between transformational leadership and turnover intention. The implication of this study is that companies need to implement effective transformational leadership to increase job satisfaction and reduce turnover intention. Good management of job stress is necessary to retain employees in the long term.

DIGITAL LEADERSHIP AS A GROWTH ENGINE IN SMES: BRIDGING CAPABILITY, SELF-EFFICACY, AND ENTREPRENEURIAL PERFORMANCE

2025-04-22T08:54:12+00:00

Entrepreneurial performance has an important role in determining the sustainability and growth of SMEs. This study aims to analyze the effect of digital leadership on entrepreneurial performance with the mediating role of digital capability and self-efficacy as moderation. The research was conducted on small and medium enterprises (SMEs) in Sidoarjo and Pasuruan, involving 200 respondents from shop heads, managers, and decision-makers. The sampling technique used cluster sampling to group samples from a population distributed in two regions. Data analysis was carried out using quantitative methods, such as conducting item validity and reliability tests and testing hypotheses with SEM-PLS version 4.0. The results showed that digital leadership has a significant effect on entrepreneurial performance. Digital capability mediates the relationship between digital leadership and entrepreneurial performance. However, self-efficacy weakens the relationship between digital leadership and entrepreneurial performance, showing a negative moderation effect. This study confirms the importance of digital leadership and digital capability in improving the performance of SMEs while providing insights for business people to manage self-efficacy proportionally.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETENSI KARYAWAN PADA KANTOR CABANG BANK CENTRAL ASIA

2025-04-26T10:02:45+00:00

In this era of globalization and intense competition in the business world, retaining qualified and potential employees is an important challenge for many companies, especially banks. However, a high employee turnover rate is one of the main problems that companies often face. BCA as one of the banks that is able to maintain employee retention well, therefore, analyzing factors such as Job Satisfaction, Compensation, Company Culture and Career Development Opportunities which are thought to influence Employee Retention at BCA bank branch offices is important. The research approach used in this research is quantitative research using SPSS software. The population in this study were employees at BCA bank branch offices with the criteria of having permanent employee status, working for more than or equal to three years and domiciled at BCA bank branch offices in JABODETABEK. Determining respondents used a non-probability sampling method with a total of 130 respondents. The results of this research showed that the variables Job Satisfaction, Compensation, Company Culture and Career Development Opportunities simultaneously had a positive effect on Employee Retention at BCA bank branch offices in JABODETABEK. Then it was also found that the results of this research partially showed that Job Satisfaction and Company Culture did not have a positive effect on Employee Retention at BCA bank branch offices in JABODETABEK. Compensation and Career Development Opportunities have a positive effect on Employee Retention at BCA bank branch offices in JABODETABEK.

ANALISIS PMK NO. 66 TAHUN 2023 DALAM KEBIJAKAN PEMBERIAN NATURA DAN CORPORATE SUSTAINABILITY

2025-04-28T08:17:01+00:00

Significant changes in Indonesia’s tax regulations following the COVID-19 pandemic were a response to the national economic instability, particularly in 2020, when economic growth, based on Gross Domestic Product at Constant Prices, and tax revenues experienced a notable decline. The objective of this study is to analyse the implementation of Minister of Finance Regulation (PMK) Number 66 of 2023 concerning the income tax treatment of benefits in kind and/or allowances, as well as its impact on non-salary compensation policies and corporate sustainability strategies in security service companies. This research focuses on PT.XYZ, a company that routinely provides benefits in kind to its employees. A descriptive qualitative method with an instrumental case study approach was employed. Data were collected through interviews, observations, and document analysis, using thematic analysis and source triangulation techniques. The findings indicate that the allowances of benefits in kind can enhance tax efficiency, although it presents certain challenges. Therefore, a well-developed adaptation strategy is necessary to prevent negative impacts on employee motivation and, indirectly, to contribute to the environmental sector. These three aspects, employee retention, tax efficiency, and environmental contribution are integral components of the 3P (People, Profit, Planet) framework in corporate sustainability

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY RATIO, TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

2025-04-28T10:17:04+00:00

Researchers are trying to understand how certain figures about companies, such as the amount of money they have compared to their debts (known as the Current Ratio), their debts compared to the money deposited by their owners (known as the Debt to Equity Ratio), and how they generate money for their owners (known as Return on Equity), impact their stock prices.We observed food and beverage businesses listed on the Indonesian stock exchange and operating.We want to know whether these figures impact the overall stock price or the individual stock prices.This method is researchDeductive research using a quantitative and descriptive nature.The significant test results (0.000 less than 0.05) indicate that investors look at all financial figures simultaneously.On the other hand, they look at how all those numbers work together to determine how healthy a business is.This study looks at available cash, company debt, and total profit to help explain stock price changes.Investors in the food and beverage stock market from 2020 to 2023 paid more attention to the overall financial picture rather than just looking at one number.During that time, there are other important factors outside the company that might be very significant.

ANALISA KEPUASAN PELANGGAN DALAM KUALITAS PELAYANAN DAN HARGA TERHADAP LOYALITAS PADA PENGGEMAR GRUP MUSIK

2025-05-02T09:52:22+00:00

The purpose of this research is to determine how the analysis of customer satisfaction in service quality and price affects loyalty among music group fans. This research method uses a descriptive method with a quantitative approach. The sampling technique used was purposive sampling technique, and the data collection method in this research used observation and questionnaires. Data obtained from the questionnaire with a total of 120 respondents. The testing of the questionnaire data used SPSS version 26 for the calculations, with a significance level of a = 5% for this test. The results of this study indicate that customer satisfaction, service quality, and price significantly affect fan loyalty, with a coefficient of determination test of 0.567. This means that 56.7% of the customer loyalty variable can be explained by the variables of customer satisfaction, service quality, product quality, and price. The remaining 43.3% can be described by other variables that were not examined in this study. Customer satisfaction with loyalty through the t-test hypothesis with a calculated t-value of 5.016, so that H1 is accepted. The quality of service towards loyalty obtained a t-test hypothesis value of 9.172, thus H2 is accepted. Product quality towards customer loyalty through the t-test hypothesis yielded a value of 2.265, thus H3 is accepted. Price towards customer loyalty has a t-statistic value of 8.466, thus H4 is accepted. For future research, the sample studied can be expanded, such as extending the research to all of Indonesia to represent every fan.

PENGARUH LIKUIDITAS, LEVERAGE DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN JASA SEKTOR PROPERTI AND REAL ESTATE DI BEI

2025-04-30T14:24:54+00:00

This research aims to study three things: the effect of liquidity on financial distress in companies listed on the Indonesia Stock Exchange in the property and real estate sector; the effect of leverage on financial distress in companies listed on the Indonesia Stock Exchange in the property and real estate sector; and the effect of operational capability on financial distress in companies listed on the Indonesia Stock Exchange in the property and real estate sector.The results show a positive and significant relationship between financial problems, which contradicts the general theory.This may indicate how companies behave when facing a crisis or specific industry or time characteristics.Leverage: This is related to financial issues.Although the direction of the relationship needs to be clarified, its importance is clear.Theoretically, it is likely to have either a positive or negative impact.There are no results showing that someone's financial suffering is significant.

PENGARUH FEAR OF MISSING OUT (FOMO) TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINCARE DENGAN KONTEN MEDIA SOSIAL TIKTOK SEBAGAI VARIABEL MODERASI

2025-04-27T05:38:17+00:00

Technological advances make it easier for people to access various information, in terms of shopping, including in the increasingly growing skincare industry. One of the elements that influences consumer behavior in making skincare purchases is the Fear of Missing Out (FoMo) which triggers the fear of missing the opportunity to get the latest products or follow popular trends. Through user reviews, influencer recommendations, and product reviews, social media contributes significantly to the rapid spread of information about skincare products. By using social media content as a moderating variable, this study tries to find out how FoMo influences the purchase of skincare products. The methodology of this study is a quantitative approach that combines a purposive sampling approach on social media users who also use skincare products. Determination of the number of samples using the Hair formula which produces 100 respondents. The collected data was transformed using MSI then analyzed using the classical assumption test and moderation regression with the SPSS analysis tool. The study findings show that social media and FoMo content influence consumer decisions to purchase significantly and positively, and the interaction between FoMo and social media content has a negative effect although it remains significant. Overall, FoMo and social media content have been shown to influence consumer purchasing decisions.

ANALISIS PENGARUH SISTEM PENILAIAN KINERJA SECARA DIGITAL, PELATIHAN DIGITAL DAN EVALUASI KINERJA TERHADAP PERFORMA KARYAWAN PADA INDUSTRI MANUFAKTUR

2025-05-03T08:01:44+00:00

In the era of increasing digitalization, the manufacturing industry faces challenges to improve employee efficiency and performance through information technology. This study aims to analyze the effect of digital performance appraisal systems, digital training, and performance evaluations on employee performance in the manufacturing industry. The research method used is quantitative, using a survey approach involving 120 respondents from various positions in manufacturing companies that have implemented digital systems in HR management. The instrument used was a questionnaire with a Likert scale, which was then analyzed using the multiple linear regression method. The results of the study indicate that the digital performance appraisal system has a significant positive effect on employee performance. Digital training also shows a positive correlation in improving employee skills and productivity. Regular performance evaluations strengthen constructive feedback and increase work motivation. The three independent variables simultaneously contribute significantly to improving employee performance. These findings support the importance of digital transformation in human resource management in the manufacturing sector. The implications of this study provide an overview that digital adaptation not only supports process efficiency but also improves employee capabilities and work results. Thus, companies must continue investing in digital systems integrated with employee performance improvement strategies.

ANALISIS STRATEGI PEMASARAN RENDANG GADIH MELALUI PLATFORM SHOPEE UNTUK MENINGKATKAN PENJUALAN

2025-04-26T05:30:53+00:00

Rendang Gadih implements digital marketing and is able to increase sales through the shopee platform. The purpose of this research is to analyze the marketing strategy implemented by Rendang Gadih. This research uses a descriptive qualitative approach with data collection methods in the form of interviews, observation, and documentation. The data analysis technique uses the interactive data analysis technique of the Miles and Huberman model (2014): Data reduction, Data presentation and Conclusion drawing. The strategy analyzed refers to the concept STP (Segmentation, Targeting and Positiong) and the 4P marketing mix (Product, Price, Place, Promotion). The results showed that Rendang Gadih applies demographic, geographic, and psychographic segmentation and focuses the target market on consumers outside West Sumatra through digital marketing. Product positioning is strengthened through branding supported by government awards and customer loyalty. The marketing mix strategy is actively implemented through the presence of product variants, the application of psychological pricing and price bundling, the utilization of Shopee CRM and promotions through Shopee Live, Shopee Ads, and Shopee Campaigns. The implementation of this strategy is proven to have a positive impact on sales. This research is expected to be a reference for other UMKM in optimizing digital marketing to increase competitiveness

ANALISIS EFEKTIFITAS KINERJA DIVISI GENERAL AFFAIR (STUDI KASUS PADA POLITEKNIK LP3I JAKARTA KAMPUS DEPOK)

2025-05-06T09:13:28+00:00

This study was conducted to determine the analysis of the effectiveness of the General Affair Division's performance at the LP3I Jakarta Polytechnic, Depok Campus. The purpose of this study was to determine the Analysis of the Effectiveness of the General Affair Division's Performance at the LP3I Jakarta Polytechnic, Depok Campus. Data collection techniques through observation, namely directly observing the object being studied. Based on the results of the discussion, it shows that employee performance assessments at the LP3I Jakarta Polytechnic, Depok Campus assess performance based on Employee Attitude, taking the initiative in working, and also achievements/rewards as well as in terms of discipline and also the quality of employee work, not forgetting the HRD assessment. The obstacles that occur in the performance appraisal process are still not optimal, then the appraisal process that should be carried out routinely every 3 months, which only occurs when the employee's contract expires, and the lack of training and development for employees. Then the solution carried out by the HRD department is to have an employee track record in both hard and softcopy forms, conduct staff assessments according to the company's schedule and procedures, and create an assessment planning timeline, then carry out training based on basic skills in each field or training submitted by each field.

PENGARUH PENGGUNAAN QRIS DAN PROMOSI DIGITAL TERHADAP PENINGKATAN PENJUALAN PADA TOKO PAKAIAN TRENDZ STORE RANTAUPRAPAT

2025-05-07T08:45:32+00:00

This study aims to analyze the effect of using QRIS and digital promotion on increasing sales at Trendz Store Rantauprapat, a modern clothing store that actively adopts technology in its business operations. The method used is descriptive with a quantitative approach through observation, interviews, and sales data before and after the implementation of QRIS and digital promotions. The results show that the use of QRIS facilitates transactions and increases customer convenience, while digital promotions through social media are effective in attracting new consumers and increasing the loyalty of existing customers. The synergy between the two has a significant impact on increasing sales of Trendz Rantauprapat stores with a joint effect of 40.3%. Therefore, the integration of digital payment technology and online marketing strategies is an important factor in the development of retail businesses in today's digital era.

PENGARUH ARUS KAS, LABA AKUNTANSI, UKURAN PERUSAHAAN, DAN RETURN ON ASSET (ROA) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021- 2023

2025-05-08T10:48:55+00:00

The purpose of this study is to determine the effect of cash flow, accounting profit, company size, and return on assets (ROA) on stock returns in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses multiple linear regression analysis methods to test the effect of each variable on stock returns. The research sample was taken from secondary data in the form of financial reports of manufacturing companies published by the IDX during the period 2021-2023. The results of the study indicate that partially, cash flow and return on assets (ROA) do not have a significant effect on stock returns. Conversely, accounting profit and company size have a positive and significant effect on stock returns. Meanwhile, ROA does not have a significant impact on stock returns. This study is expected to contribute to investment decision making by investors, as well as be a consideration for companies in increasing company value through optimization of accounting profit and growth in company size.

PENGARUH SCARCITY TERHADAP IMPULSE BUYING PADA PRODUK FASHION DALAM LIVE STREAMING TIKTOK MELALUI AROUSAL SEBAGAI VARIABEL INTERVENING

2025-05-09T09:20:21+00:00

This study aims to explore the impact of implementing scarcity strategies on impulse buying behavior on TikTok live streaming, with the role of arousal as a mediating variable. The research method used is a quantitative approach with a survey design, which collects data from 97 TikTok users who actively purchase fashion products through live streaming. The data analysis techniques applied include path test and Sobel test to test the role of mediation. The research findings revealed that scarcity strategies exert a significant influence on emotional arousal and impulse buying, both directly and through the mediating role of arousal. Time and quantity scarcity strategies increase consumers' emotional arousal, which further drives impulse buying behavior. This study provides practical implications for marketers to effectively utilize scarcity strategies to increase consumer purchase decisions during live streaming, while providing insight into the role of arousal in the decision-making process. Future research is recommended to include additional variables, such as consumer trust or perceived value, to broaden the understanding of the factors that influence impulse purchases on other e-commerce platforms.

STRATEGI MANAJEMEN SDM TERHADAP PENINGKATAN KUALITAS PELAYANAN KARYAWAN DI KANTOR CAMAT MEDAN PETISAH

2025-05-13T06:48:24+00:00

This study was conducted to see the results of HR management strategies on improving the quality of employee services at the Medan Petisah District Office. Improving the quality of public services is one important aspect in efforts to increase public trust in the sub-district government office as a government institution. There needs to be a management strategy in human resources to be able to improve the quality of good service. The population of this study was 68 employees and the entire population was used as a sample. The approach to this study is based on a quantitative descriptive approach and uses multiple linear regression analysis as a test in this study with simultaneous results, then Training, Coaching, Recruitment have a positive and significant effect on the service quality variable at the Medan Petisah District Office

PENGARUH WORK-LIFE BALANCE TERHADAP MOTIVASI DAN LOYALITAS KARYAWAN PT SUMBER ALFARIA TRIJAYA TBK (ALFAMART)

2025-05-15T06:58:57+00:00

Human resources are a key factor in determining the success of an organization, including in a competitive retail industry such as PT Sumber Alfaria Trijaya Tbk (Alfamart). This study aims to analyze the effect of work-life balance and work motivation on employee loyalty at Alfamart Area Purbalingga. The phenomena that occur indicate a decrease in work enthusiasm, lateness, and lack of sense of responsibility which are thought to be caused by an imbalance between work and personal life and low work motivation. This study uses a quantitative approach with a survey method through a questionnaire to 76 of the total 157 employees as a sample. Data analysis techniques are carried out using a Likert scale and descriptive statistical calculations. The results of initial observations indicate that the lack of appreciation and workload outside of working hours have an impact on low loyalty. It is hoped that the results of this study can contribute to management in designing strategies to increase employee loyalty through the implementation of work-life balance programs and providing effective work motivation. Thus, the company is able to retain high-performing employees and support the achievement of organizational goals in a sustainable manner

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH PADA INVESTASI EMAS MELALUI APLIKASI PEGADAIAN DALAM PERSPEKTIF BISNIS ISLAM

2025-05-15T08:47:44+00:00

This study aims to analyze the factors that influence customer interest, experience and knowledge in investing in gold through the Pegadaian application from an Islamic business perspective. The method used is descriptive qualitative with direct field research at the Unit Pegadaian Cabang (UPC) Pahoman Bandar Lampung and literature studies which include interviews, observations, and literature analysis. Data were collected through purposive sampling techniques from customers who use the Pegadaian Digital Service (PDS) application as well as through documentation studies and related literature. The results showed that knowledge, experience, perceived ease of use, and Islamic business values such as transparency and fairness have a good influence on interest in investing in gold through the Pegadaian application. In addition, trust in transaction security and financial factors are also key determinants. This finding confirms that the integration of sharia aspects and ease of technology is an important factor in encouraging customer interest in investing in gold digitally through the Pegadaian application.

FAKTOR EKONOMI MAKRO TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA PADA TAHUN 2009-2023

2025-05-16T02:46:56+00:00

Economic expansion functions as a critical metric that signifies the financial vitality of a nation. In addition to the impediments presented by residual budget financing (SilPA), technological innovation, corruption, taxation, and educated unemployment, numerous other barriers obstruct Indonesia's economic advancement. This research endeavors to explore the diverse elements that impact economic growth. The analysis employed secondary data spanning from 2009 to 2023, obtained from the Central Statistical Agency (BPS), the Central Government Financial Report (LKPP), and the Corruption Eradication Commission (KPK). The approach utilized is the Ordinary Least Squares regression methodology (OLS). The results indicated that, while the variables of corruption and educated unemployment did not exhibit significant effects on economic growth, the factors of SilPA, technological innovation, and taxation demonstrated substantial impacts. It is anticipated that the government will proficiently manage SilPA to enhance infrastructure development and public services, along with optimizing the taxation framework.

PENGARUH FAKTOR EKONOMI MAKRO TERHADAP HARGA EMAS DI INDONESIA

2025-05-16T13:00:13+00:00

This study was conducted with the aim of analyzing the impact of macroeconomic variables on gold prices in Indonesia. The variables analyzed include inflation, interest rates, Gross Domestic Product (GDP), and unemployment rates. The data used covers an eleven-year period, from January 2013 to December 2023. The results of the study show that inflation and interest rates have a negative but insignificant effect on gold prices. Conversely, GDP and unemployment rates have a significant positive effect on changes in gold prices in Indonesia. The results of this study can be a reference for investors in planning gold investments in the future.

PENGARUH FIRM SIZE, LEVERAGE DAN ASSET MANAGEMENT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR (STUDI KASUS PADA PERUSAHAAN INFRASTRUKTUR TAHUN 2019-2023)

2025-05-17T03:00:36+00:00

The infrastructure sector plays a strategic role in supporting economic development, making it essential to understand the internal factors influencing its profitability. This study aims to analyze the effect of firm size, leverage, and asset management on financial performance, as measured by Return on Assets (ROA) and Return on Equity (ROE), in infrastructure companies in Indonesia. The sample comprises 19 infrastructure companies listed on the Indonesia Stock Exchange (IDX), using secondary data from annual financial reports during 2019 – 2023. The analytical method employed is multiple linear regression using e-views software. The results show that firm size has no effect on ROA and ROE, leverage has a negative effect on ROA but no effect on ROE. Meanwhile, asset management has a positive effect on both ROA and ROE. These findings imply that infrastructure companies should prioritize efficient asset management and maintain a healthy capital structure to enhance profitability.

KEGIATAN IMPULSE BUYING PADA GEN Y DI KABUPATEN SUMEDANG

2025-05-19T06:43:29+00:00

The phenomenon of shopping is an interesting discussion reviewed from a social and economic perspective, the development of the era gives rise to perceptions and purposes of shopping. One of them is impulse buying. This article aims to explain how impulse buying is done by Gen Y. This writing also aims to describe examples and concrete forms of Generation Y shopping behavior. This study uses the theory of Rook and Fisher (2007) which states that spontaneous buying (Impulse Buying) is a purchasing decision made by customers or consumers that is done spontaneously or immediately after seeing the merchandise offered. This means that spontaneous buying is an activity that is carried out unplanned to make a previous purchase. Purchases in impulse buying are not based on needs but purchases made based on interest in an item. Emotional considerations are dominant in this type. This behavior is uncontrolled behavior (out-of-control). The method used is descriptive. The descriptive research conducted aims to create a systematic, factual, and accurate description or picture of impulse buying in Generation Y. Based on the results of the analysis, it was found that spontaneous, reflexive, sudden, and automatic decisions occurred in shopping activities. There are factors and impacts caused by impulse buying on generation Y in Sumedang Regency.

ANALISIS PENGARUH KINERJA KEUANGAN PEMERINTAHAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DI SUMATERA UTARA

2025-05-19T22:13:36+00:00

This study aims to explore the relationship between the fiscal performance of local governments and the rate of economic expansion in the North Sumatra region in the period 2020 to 2022. Economic growth is seen as a central parameter in measuring the economic progress of a region, while the effectiveness of regional financial management is believed to have a significant influence on these dynamics. This study explores a number of financial metrics including the fiscal autonomy index, the level of decentralization, budget efficiency measures, and the proportion of spending alignment, all of which are examined in the context of Gross Regional Domestic Product (GRDP) as a benchmark for economic development. From the data collected, Medan City shows variability in its economic growth after the COVID-19 pandemic, with growth reaching 4.71% in 2022, after previously experiencing a sharp decline in 2020. This research investigates whether these indicators have the ability to accelerate the regional economy, both individually and collectively. By utilizing a literature review approach and a construction concept that is based on the theoretical basis of regional finance, it is hoped that the findings of this study can reveal the essence of the vital role of fiscal performance in strengthening economic growth and improving the standard of living of local communities. The intended implication of this study is to offer a policy strategy direction to improve regional fiscal governance in an effort to grow the economy more progressively.

KEUNGGULAN KOMPETITIF MELALUI CITA RASA, PRODUK DESAIN, DAN PENDISTRIBUSIAN (Studi kasus pada Pempek Palembang Gaby Bekasi)

2025-05-20T16:02:23+00:00

This research aims to determine the variable influence of brand image, product design and distribution on Pempek gaaby products in Bekasi. The research uses a quantitative method, which is also known as a statistical approach with SPSS tools, using a multiple linear regression method by distributing closed questionnaires to 100 respondents who visited Pempek gaby. The SPSS output results show that taste, product design and distribution have a positive impact on competitive adventage.

DAMPAK SERTIFIKASI KOMPETENSI TERHADAP EFEKTIVITAS KERJA SDM MICE

2025-05-14T09:25:27+00:00

The development of the MICE (Meeting, Incentive, Conference, and Exhibition) industry in Indonesia has shown a positive trend in the post-COVID-19 era. The government and industry stakeholders continue to formulate various strategies to strengthen the role of this sector in national tourism and economic growth. One of the key strategies is enhancing the quality of Human Resources (HR) through competency certification, aiming to address global challenges and increase the competitiveness of the industry. Competency certification is considered a crucial instrument to ensure professionalism, expertise, and formal recognition of the skills possessed by HR in the MICE sector. This study aims to analyze the impact of competency certification on the work effectiveness of HR in the MICE industry, particularly in terms of productivity and performance. The research employs a descriptive qualitative approach, with data collected through in-depth interviews and literature studies. The findings indicate that competency certification has a positive impact on improving HR work effectiveness in the MICE sector, including aspects of work productivity, service quality, and adaptability to industry dynamics. Therefore, certification not only serves as a validation of expertise but also acts as a catalyst for overall performance improvement within the MICE industry ecosystem.

STRATEGI PENGEMBANGAN USAHA PADA BISNIS SOTO LAMONGAN PAK DI DENGAN PENDEKATAN ANALISIS SOAR

2025-05-21T03:45:18+00:00

This study discusses the business development strategy of Soto Lamongan Pak Di using the SOAR analysis approach. The aim of this research is to identify the strengths, opportunities, aspirations, and results of the soto business, which has been established since 1970. The method used is qualitative with a phenomenological approach, through interviews with the owner and employees. The results indicate that Soto Lamongan Pak Di has authentic recipes and friendly service as its main strengths. Growth opportunities lie in the increasing interest of the public in traditional food. The long-term aspiration is to become a widely recognized soto restaurant while maintaining family values. The expected outcomes include increased customer loyalty and sustainable revenue growth. This study recommends developing menu variations to meet the trends of healthy eating.

PENGARUH CUSTOMER RELATIONSHIP MARKETING, KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN PADA PT. HADJI KALLA DI MAKASSAR

2025-05-16T05:40:06+00:00

This study aims to determine and analyze the influence of Customer relationship marketing and service quality on customer satisfaction, the influence of Customer relationship marketing, service quality and satisfaction on customer loyalty, the influence of Customer relationship marketing and service quality on customer loyalty through satisfaction at PT. Hadji Kalla in Makassar. This study uses a quantitative approach, with data collection techniques through questionnaires, the population taken is customers of PT. Hadji Kalla in Makassar which is determined as many as 95 respondents using path analysis. The results of the study found that customer relationship management and service quality have a positive and significant effect on customer satisfaction at PT. Hadji Kalla in Makassar, then customer relationship management, service quality and satisfaction have a positive and significant effect on customer loyalty at PT. Hadji Kalla in Makassar. The results of the mediation test obtained findings that customer satisfaction can mediate the influence of customer relationship management and service quality on customer loyalty at PT. Hadji Kalla in Makassar.

ANALISIS CELEBRITY ENDORSER, HARGA DAN KUALITAS PRODUK TERHADAP NIAT BELI ULANG PADA PRODUK LOKAL SCARLET WHITENING

2025-05-20T10:57:35+00:00

In an era of increasing business competition, especially in the beauty industry, effective marketing strategies are key in building consumer loyalty. Local products such as Scarlet Whitening are required to not only attract new consumers, but also retain existing customers through repeat purchases. Factors such as the use of celebrity endorsers, competitive pricing, and product quality are important aspects that influence consumer decisions to make repeat purchases. This study aims to analyze Celebrity Endorser, Price and Product Quality on Repurchase Intention on Scarlet Whitening local products. This research method is quantitative. The population in this study were all Muhammadiyah Surakarta students. The number of samples in this study were 185 respondents. The sampling technique in this study used a purposive sampling method. The data source of this research is primary data. This study used a questionnaire to collect data. The data collected for this study were analyzed using the Partial Least Square (PLS) program. The results of this study are celebrity endorsement has a positive and significant effect on repurchase intentions. Price has no positive and insignificant effect on repurchase intention. Product quality has a positive and significant effect on repurchase intention.

PENGARUH GREEN ACCOUNTING, DIVERSIFIKASI BISNIS, DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2022–2024

2025-05-21T02:01:53+00:00

This study aims to examine the effect of green accounting, business diversification, and intellectual capital on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. A quantitative approach was employed using secondary data collected from annual reports and sustainability reports published by the companies. The data were analyzed using the EViews software with multiple linear regression methods. The results indicate that green accounting and intellectual capital have a significant positive influence on financial performance, while business diversification does not significantly affect financial performance. These findings imply that sustainability practices and effective intellectual capital management are essential factors in enhancing the financial performance of manufacturing firms in the era of the green economy. The study highlights the importance of adopting environmentally responsible accounting practices and leveraging intangible assets such as knowledge, skills, and innovation to create competitive advantages. Furthermore, the non-significant impact of business diversification suggests that expanding into multiple business areas without strategic alignment may not yield financial benefits. The implications of this research are crucial for policymakers, managers, and investors in emphasizing the role of sustainability and intellectual capital in financial decision- making. Future research is recommended to include other variables such as corporate governance, firm size, and industry type to enrich the model and provide broader insights. The study contributes to the growing body of literature on green finance and sustainability reporting in emerging markets, particularly in Indonesia’s dynamic manufacturing sector.

PENGARUH USIA DAN PENDAPATAN TERHADAP TINGKAT LITERASI KEUANGAN

2025-05-21T02:47:22+00:00

This study aims to analyze the effect of Age and Income on Financial Literacy. The research uses a quantitative approach, where data were collected through a survey involving 149 respondents aged between 18 and 60 years. Data analysis was conducted using SPSS version 22 with validity and reliability tests, normality, multicollinearity, heteroscedasticity and multiple linear regression. The results show that Age and Income have a significant impact on Financial Literacy. Specifically, age contributes more significantly to financial literacy compared to income. Furthermore, both variables have a significant simultaneous effect on financial literacy levels. These findings indicate that age and income factors greatly influence an individual's understanding of personal financial management, which has important implications for financial literacy programs targeting specific age groups and income levels.

STRATEGI PEMASARAN PERSONALIZED RECOMMENDATION DALAM MENINGKATKAN RETENSI PELANGGAN

2025-05-21T15:17:58+00:00

The purpose of this study is to determine the effectiveness of personalized recommendation marketing strategies in increasing customer retention. This research approach collects data through literature studies, which involve reading literature from various sources including books, articles, journals, and reports using qualitative and deductive approaches. The findings in this study are that personalized recommendation marketing strategies have proven effective in increasing customer retention. By using email marketing, website personalization, mobile applications, e-commerce and marketplaces, and social media Ads, companies can build closer relationships with customers, increase loyalty, and extend the customer life cycle in the business ecosystem.

ANALISIS PENERIMAAN QRIS DI KALANGAN UMKM

2025-05-21T15:25:51+00:00

The purpose of this study is to analyze the acceptance of QRIS among MSMEs. This research approach collects data through literature studies, which involve reading literature from various sources including books, articles, journals and reports using qualitative and deductive approaches. The findings in this study are that the acceptance of QRIS among MSMEs has benefits and positive impacts in simplifying and accelerating the payment system, facilitating monitoring and analyzing transaction history and financial arrangements, improving merchant business performance, developing MSME growth, encouraging efficiency in the economic sector, and accelerating inclusive finance. However, there are still obstacles such as unstable internet connections, security issues and transaction readability, and admin deductions on QRIS. Therefore, with the right strategy, such as education and training, improving digital infrastructure, promotion and incentives, and improving system security, QRIS can be more widely accepted and utilized by MSMEs.

PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN INVESTASI TERHADAP NILAI PERUSAHAAN

2025-05-21T15:34:09+00:00

This study aims to determine the effect of debt policy, dividend policy, and investment policy both simultaneously and partially on the value of public companies listed on the Indonesia Stock Exchange in 2019-2023. The population is 18 companies and the sample taken is 6 companies. The type of analysis uses associative analysis with the classical assumption method, multiple linear regression, and hypothesis testing. The results of this study indicate that debt policy, dividend policy, and investment policy simultaneously have a significant effect on company value. Then partially, debt policy does not have a significant effect on company value. While dividend policy and investment policy have a significant effect on company value.

ANALISIS PENGARUH COMPANY GROWTH, INVESTMENT OPPORTUNITY SET, ROA, DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-05-24T10:16:34+00:00

This study aims to test and analyze the effect of Company Growth, Investment Opportunity set, ROA, and Debt Covenant on Accounting Conservatism. This study uses a sample of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2020- 2022. The type of data used in this study is Quantitative data, so that during the 3 years of observation there were 78 annual reports analyzed. The analysis method of this study is multiple linear regression. The Adjusted R Square value is 0,175. This shows that 17,5% of the variation of Company Growth, Investment Opportunity Set, ROA, Debt Covenant can explain the relationship between Accounting Conservatism while the remaining 82,5% is explained by other variables such as Cash ratio, Debt to equity ratio, Leverage, Company size and others. The results of this study indicate that Company Growth a partial negative and significant effect on Accounting Conservatism, Investment Opportunity Set partially has no influence an is not significant on Accounting Conservatism, ROA partially has no influence and is not significant on Accounting Conservatism, and Debt Covenant partially Set partially has no influence an is not significant on Accounting Conservatism.

PENGARUH HARGA BATUBARA, KURS RUPIAH, DAN PENDAPATAN TERHADAP NILAI SAHAM PADA PT. ADARO ENERGY INDONESIA (PERSERO), Tbk

2025-05-24T13:49:17+00:00

The main problem identified is the instability of assets due to several factors that may be caused by certain variables at PT. Adaro Energy Indonesia (Persero) Tbk. The purpose of this research is to analyze and determine the simultaneous influence of coal prices, rupiah exchange rate, and revenue on the stock value of PT. Adaro Energy Indonesia (Persero) Tbk, from 2018 to 2023. The method applied by the researcher is quantitative, which is used to investigate a specific population or sample, with data collection using research instruments, and data analysis being quantitative or statistical in nature, aimed at testing the established hypotheses. The quantitative method is developed with an associative approach where this research questions the relationship between two or more variables. The population used in this research is the financial reports of PT. Adaro Energy Indonesia (Persero) Tbk for the period of 2018 – 2023 (6 years). From these financial reports, monthly data is used, amounting to a total sample of 72 months. The results of this study indicate that Coal Prices (X1), Rupiah Exchange Rate (X2), and Revenue (X3) simultaneously or collectively have a positive and significant influence on Stock Value (Y).

PENGARUH FLEXIBLE WORKING ARRANGEMENT, EMPLOYE ENGAGEMENT, DAN EMOTIONAL INTELLIGENCE TERHADAP EMPLOYE LOYALTY PT SURYACITRA ADIKUSUMA SURABAYA

2025-05-26T14:04:25+00:00

This study aims to know the influence of Flexible Working Arrangement, Employe Engagement, and Emotional Intelligence to Employe Loyalty PT Suryacitra Adikusuma. This research used quantitative method which the data were collected through 56 respondents using the saturated sampling. The collected data were analyzed using software Smart PLS. The result of this research shows that Flexible Working Arragement doesn’t effect Employe Loyalty. Employe Engagement and Emotional Intelligence have positive and significant effects to Employe Loyalty

ANALISIS STRATEGI MUTU TERHADAP PRESEPSI KONSUMEN PRODUK KERUPUK KULIT ARIYANTO

2025-05-18T12:06:55+00:00

This study aims to analyze the effect of the application of the Input-Process-Output (IPO) model and quality control strategies on consumer perceptions of Ariyanto's Cow Skin Crackers products in Sukabumi City. The approach used includes analysis of the IPO model, quality control tools (Seven Tools) Check Sheet, Stratification and Pareto Diagram, and Importance Performance Analysis (IPA). Data were obtained through interviews, observations and questionnaires to 50 active consumer respondents. The results show that the production process still faces obstacles in the aspects of product filling and packaging, which is evident from the highest defect findings in the form of insufficient contents and leaky packaging. IPA analysis places these two attributes in Quadrant I (top priority for improvement). Meanwhile, the attributes of texture, safety and cleanliness of packaging show high performance and importance, which means they need to be maintained. The conclusion of this study is that quality improvement strategies need to focus on controlling filling and packaging to improve competitiveness and consumer satisfaction in a sustainable manner.

PENGARUH ATRIBUT PRODUK WISATA DAN ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP KEPUTUSAN BERKUNJUNG DALAM PERSPEKTIF BISNIS ISLAM PADA OBJEK WISATA BUKIT ASLAN (STUDI PADA PENGUNJUNG BUKIT ASLAN DI BANDAR LAMPUNG)

2025-05-26T11:46:17+00:00

This study aims to analyze the influence of Tourism Product Attributes and Electronic Word of Mouth (E-WOM) on Visiting Decisions from an Islamic Business perspective at the Bukit Aslan tourist destination in Bandar Lampung. The main issue explored is how these two factors affect tourist behavior in making visiting decisions. A quantitative approach was used with a survey method involving 92 respondents selected through purposive sampling. Data were analyzed using SmartPLS 4 software. The results show that both Tourism Product Attributes and E-WOM have a partial and simultaneous significant effect on Visiting Decisions. Tourism Product Attributes obtained a T-Statistic value of 2.427 (P-Value 0.016), while E-WOM scored a T-Statistic of 4.705 (P-Value 0.000), with an R² value of 0.606. This means both variables explain 60.6% of the variation in visitor decisions. These findings support the Theory of Planned Behavior (TPB), especially in the components of attitude and subjective norms that shape intention and action. The implication of this study highlights the importance of managing quality tourism products and implementing effective digital communication strategies to enhance the appeal of local tourism destinations.

PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR, KNOWLEDGE SHARING, DAN AUTHENTIC LEADERSHIP TERHADAP KINERJA KARYAWAN DALAM PERSPEKTIF MANAJEMEN SUMBER DAYA INSANI (STUDI PADA KARYAWAN PKS SELAPAN JAYA PT. SAMPOERNA AGRO TBK)

2025-05-26T12:12:40+00:00

This study aims to analyze the influence of organizational citizenship behavior, knowledge sharing and authentic leadership on employee performance in Selapan Jaya-PT.Sampoerna Agro Tbk PKS employees, in the perspective of human resource management. This research uses a quantitative approach with data collection through questionnaires with a sample of 62 people. The data analysis technique uses Partial Least Square (SmartPLS version 4). The results showed that: (1) Organizational Citizenship Behavior has a positive and significant effect on Employee Performance. (2) Knowledge Sharing has a positive and significant effect on Employee Performance. (3) Authentic Leadership has a positive and significant effect on Employee Performance.

PENGARUH MOTIVASI DAN DISIPLIN KERJA KARYAWAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN PT. PEGADAIAN SYARIAH SOLO BARU

2025-05-27T13:15:04+00:00

This study aims to analyze the effect of work motivation and discipline on job satisfaction and employee performance at PT Pegadaian Syariah Solo Baru. A quantitative approach was used, with data analyzed through PLS-SEM using SmartPLS software. Data were collected from 150 employees via online questionnaires. The results show that work motivation has a positive and significant effect on both job satisfaction and employee performance. Likewise, work discipline has a positive and significant effect on job satisfaction and is the most dominant factor influencing employee performance. The R-square values indicate strong predictive power of the model, and the validity and reliability tests confirm the consistency of the research instruments. These findings highlight the importance of implementing motivation programs and strengthening work discipline as strategies to enhance employee performance and job satisfaction in Islamic-based financial institutions.

ANALISIS KOMPARATIF MODEL PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SUB-SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-05-28T06:48:57+00:00

Financial distress is a condition in which a company experiences a decline in financial performance, marked by decreasing profits and even potential losses. This study aims to identify the most accurate model in predicting financial distress in the textile and garment sub-sector in Indonesia. This study uses secondary data, collected from the companies’ financial statements published on the Indonesia Stock Exchange website and the respective company websites. The population in this study includes textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the period 2019–2023, totaling 23 issuers. The sample was selected using purposive sampling, resulting in 20 companies being used as the research sample. This study compares the scores of four financial distress prediction models using statistical techniques, and evaluates the models’ accuracy by considering both the level of accuracy and error rate. The results show that the Springate model is the most accurate prediction model, with an accuracy rate of 95% and an error rate of 5%. Therefore, companies—especially those in the textile and garment sub-sector listed on the Indonesia Stock Exchange—can use the Springate model to predict financial distress. The researcher suggests that future studies consider using other models such as Ohlson, Taffler, or Internal Growth to enrich perspectives.

ANALISIS FAKTOR LINGKUNGAN KERJA, DISIPLIN DAN MOTIVASI DALAM MEMPENGARUHI PRODUKTIVITAS KERJA KARYAWAN

2025-05-31T00:55:11+00:00

Tujuan dari penelitian ini adalah untuk menganalsis pengaruh faktor lingkungan kerja, disiplin, dan motivasi terhadap produktivitas kerja karyawan outsourcing PT Karya Manunggal Jati. Populasi ada penelitian ini adalah 50 orang karyawan outsourcing PT Karya Manunggal Jati, sedangkan sampel berjumlah 50 orang karyawan. Teknik pengambilan sampel dengan menggunakan samel jenuh. Metode penelitian yang digunakan adalah survei dengan penyebaran kuesioner dengan google form kepada karyawan PT. Karya Manunggal Jati. Sedangkan teknik analisis data menggunakan ini menggunakan SPSS 26 untuk menghitung hasil uji variabel Regresi Linear Berganda, Uji t, Uji F, dan analisis determinasi. Hasil dari penelitian ini menunjukkan berdasarkan Uji t, lingkungan kerja, disiplin, dan motivasi berpengaruh terhadap produktivitas kerja pada karyawan outsourcing PT Karya Manunggal Jati. Berdasarkan hasil Uji F, lingkungan kerja, disiplin, dan motivasi secara bersama-sama berpengaruh signifikan terhadap produktivitas kerja pada karyawan outsourcing PT Karya Manunggal Jati. Berdasarkan hasil analisis regresi berganda, lingkungan kerja, disiplin, dan motivasi secara bersama-sama berpengaruh signifikan terhadap produktivitas kerja pada karyawan outsourcing PT Karya Manunggal Jati sebesar 73 % sedangkan sisanya sebesar 27 % dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Temuan penelitian menunjukkan bahwa suasana kerja, disiplin, dan motivasi semuanya berdampak signifikan pada produktivitas kerja karyawan.

PENGARUH NET PROFIT MARGIN, RETURN ON EQUITY, RETURN ON ASSETS, CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021 – 2023

2025-06-01T04:35:27+00:00

The purpose of this study is to determine the effect of Net Profit Margin, Return On Equity, Return On Assets, Current Ratio on Stock Prices in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021 - 2023. The method used in this study is a quantitative method. The results of the study are that Net Profit Margin has a positive and significant effect on stock prices. Return On Equity partially does not have a significant effect on Stock Prices. Return On Assets tends to have a positive effect on stock prices, but its effect is not statistically significant at the 95% confidence level. Current Ratio does not have a significant effect partially on stock prices. However, simultaneously, Net Profit Margin, Return On Equity, Return On Assets, and Current Ratio have a significant effect on Stock Prices.

ANALISIS DAN EVALUASI EFEKTIVITAS SOP PERUSAHAN DALAM MENCEGAHAN FRAUD DI PERUSAHAAN STUDI KASUS PADA PT ABC

2025-06-02T07:08:31+00:00

Standard Operating Procedures (SOPs) are essential work guidelines designed to ensure that all activities within a company are carried out effectively, consistently, and systematically. However, the continued occurrence of fraud despite the implementation of SOPs indicates potential weaknesses in their effectiveness. This study aims to analyze and evaluate the effectiveness of SOPs in preventing fraud at PT ABC. A qualitative case study approach was employed, utilizing field observation, in-depth interviews, and internal documentation analysis. The results reveal that several SOPs at PT ABC are outdated and lack critical provisions related to sales confirmation, receivables monitoring, warehouse control, and operational fuel usage. These gaps create opportunities for fraud, particularly involving sales, warehouse, and logistics staff. This study offers practical contributions through recommendations for improving SOPs to strengthen the company’s internal control system. The findings underscore the importance of regular SOP evaluation to ensure their relevance to operational dynamics and their effectiveness in fraud prevention.

EFEKTIVITAS PERMA NOMOR 1 TAHUN 2013 DALAM PENANGANAN HARTA KEKAYAAN TINDAK PIDANA PENCUCIAN UANG OLEH PENYIDIK SUBDIT III DITTIPIDEKSUS BARESKRIM POLRI

2025-06-04T03:21:43+00:00

This study aims to analyze the effectiveness of the implementation of Supreme Court Regulation (PERMA) Number 1 of 2013 in the application for handling assets derived from money laundering crimes by investigators of Sub-Directorate III of the Directorate of Special Economic Crimes (Dittipideksus) at the Criminal Investigation Department (Bareskrim) of the Indonesian National Police. PERMA serves as an alternative procedural mechanism when the suspect is not found, complementing the limitations of the Criminal Procedure Code (KUHAP) and filling the procedural legal void referred to in Article 67 paragraph (2) of Law Number 8 of 2010. This research also aims to identify the obstacles faced by investigators and analyze the solutions applied by investigators to overcome those obstacles. The study employs a constructivist paradigm with a qualitative approach using field research methods. Data collection techniques include interviews, observations, and document studies. The validity of the data is tested using source, method, and time triangulation techniques. Data analysis follows the Miles & Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results show that the application of PERMA is relatively effective in providing legal certainty over assets derived from money laundering crimes where suspects remain unidentified during investigation. The stages of the application process include the receipt of an Analysis Report (LHA) from the Financial Transaction Reports and Analysis Center (PPATK), investigation, prosecution, submission of case files, and filing of asset handling requests to the District Court where the assets are located. The obstacles found in the implementation of PERMA include: limited scope of assets eligible for application, strict procedural deadlines, differences in legal interpretation between investigators and judges, weak inter-agency coordination, and low levels of public socialization resulting in negative perceptions. To overcome these challenges, investigators implement various solutions such as: discretionary urgent seizures, accelerated asset seizure processes, intensive public outreach on the applicable regulations, streamlined inter-agency coordination, and improved investigator competence. These solutions reflect a responsive and adaptive law enforcement approach in the context of state asset recovery.

PENGARUH ONLINE CUSTOMER RATING, HARGA DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN TRANSPORTASI ONLINE MAXIM DALAM PERSPEKTIF BISNIS ISLAM (STUDI PADA PENGGUNA MAXIM DI BANDAR LAMPUNG)

2025-06-04T07:30:29+00:00

This study aims to determine the influence of online customer ratings, prices and service quality on customer loyalty in Maxim online transportation in Bandar Lampung and to determine the influence of online customer ratings, prices and service quality on customer loyalty in Maxim online transportation from an Islamic business perspective. This study uses quantitative methods and data collection using questionnaires. The population in this study were Maxim users in Bandar Lampung, with a sample of 96 respondents obtained through purposive sampling techniques. Data was processed using SmartPLS version 4. The results of this study are that Online Customer Rating does not have a significant effect on Customer Loyalty. This can be seen from the original sample value, namely the original sample is 0.146, the t-statistic is 1.166 <1.96 and the p-values are 0.123> 0.05. Furthermore, Price has a positive and significant effect on Customer Loyalty. This can be seen from the original sample value, namely the original sample is 0.482, the t-statistic value is 2.816> 1.96 and the p-values are 0.002 <0.05. Furthermore, Service Quality has a positive and significant effect on Customer Loyalty. This can be seen from the original sample value, namely the original sample is 0.300, the t-statistic value is 2.262> 1.96 and the p-values are 0.013 <0.05. In the perspective of Islamic business on Online Customer Rating, Price and Service Quality affect Customer Loyalty. This is explained by the value of the Customer Loyalty determination coefficient from an Islamic business perspective of 0.659 or 65.9% and the remainder, namely 34.1%, is explained by other constructs or influences outside the research conducted.

ANALISIS PENGARUH SELF-LEADERSHIP, WORKPLACE WELL BEING DAN PENGEMBANGAN KARIR TERHADAP EMPLOYEE ENGAGEMENT PADA INDUSTRI JASA

2025-06-01T14:20:55+00:00

This study aims to analyze the influence of self-leadership, workplace well-being, and career development on employee engagement in the service industry. The service sector faces significant challenges in maintaining employee engagement due to the nature of the work, which demands excellent service and intensive human interaction. In this context, self-leadership is considered crucial in encouraging individual initiative and responsibility, workplace well-being plays a role in maintaining working conditions that support mental and physical health, while career development provides motivational support for employees to achieve their long-term goals. This research uses a quantitative approach with a survey method involving 100 respondents working in the service sector. The data were analyzed using multiple linear regression to examine both the simultaneous and partial effects of the three independent variables on employee engagement. The results show that all three independent variables significantly influence employee engagement, both partially and simultaneously. Self-leadership demonstrated the strongest influence, followed by workplace well-being and career development. These findings imply that improving employee engagement in the service industry can be achieved by enhancing personal leadership capabilities, creating a work environment that supports well-being, and providing clear and sustainable career development paths. This study contributes to the development of employee engagement theory in the service sector and serves as a reference for human resource managers in designing effective engagement strategies.

ANALISIS PENGARUH MANAJEMEN PELATIHAN BERKELANJUTAN, ORGANIZATIONAL CULTURE DAN DIGITAL PERFORMANCE MANAGEMENT TERHADAP KINERJA KARYAWAN

2025-06-03T04:08:38+00:00

Employee performance not only reflects individual effectiveness, but also contributes directly to the productivity and success of the organization as a whole. In Indonesia, the dynamics of the competitive labor market and technological developments require organizations to adopt innovative and adaptive human resource management strategies to ensure that employee performance remains optimal in the face of rapid change. This study uses a quantitative approach with confirmatory and explanatory strategies. The confirmatory strategy aims to test previously established hypotheses, while the explanatory strategy is used to explain the causal relationship between the variables studied. This approach is appropriate for identifying and analyzing the influence of continuous training management, organizational culture, and digital performance management on employee performance empirically. The results of this study clearly show that continuous training management, organizational culture, and digital performance management have a positive and significant influence on employee performance. The three variables are proven to provide substantial contributions in explaining variations in employee performance, with organizational culture acting as an important mediator in strengthening the influence of continuous training on individual performance in the workplace

PENGARUH KEPEMIMPINAN KOLABORATIF DAN KNOWLEDGE SHARING TERHADAP PERILAKU KERJA INOVATIF PEGAWAI MELALUI KECERDASAN EMOSIONAL (STUDI KASUS PADA DINAS SOSIAL KOTA SURABAYA)

2025-06-05T10:23:37+00:00

Innovative human resources are an important predictor of an organization's progress. This requires support from leaders who can create a supportive environment. This study examines the influence of collaborative leadership and knowledge sharing on employees' innovative work behavior through the emotional intelligence. This study was conducted on the entire population of the Surabaya Social Services Office, totaling 108 people. Data collection was conducted using a Likert scale and the data was analyzed using the Partial Least Squares (PLS) method. The results indicate that collaborative leadership and knowledge sharing have a significant effect on emotional intelligence and innovative behavior. Furthermore, emotional intelligence was found to be a mediator between collaborative leadership and knowledge sharing on innovative work behavior.

PENGARUH DISIPLIN DAN KEMAMPUAN KERJA TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI SEBAGAI VARIABEL INTERVENING PADA PT. BANK MANDIRI TBK KANTOR CABANG A. YANI PALANGKARAYA

2025-06-05T15:10:36+00:00

Human resources (HR) are a key factor in determining the success of a company. Therefore, companies will be required to be more selective in choosing human resources who are able to show good performance. The purpose of this study was to determine and analyze the work discipline and work ability affect employee performance through motivation as an intervening variable at PT Bank Mandiri, Tbk Branch Office A. Yani Palangkaraya. This research method uses a quantitative approach, with questionnaire data collection. The population in this study are employees of PT Bank Mandiri, Tbk Branch Office A. Yani Palangkaraya. The population amounted to 165 PT Bank Mandiri, Tbk Branch Office A. Yani Palangkaraya, while the sample in this study amounted to 116 employees of PT Bank Mandiri, Tbk Branch Office A. Yani Palangkaraya. The type of sampling technique in this study is purposive sampling technique. The results showed that Work Discipline has a positive and significant influence on Employee Performance. Work Ability has a positive and significant influence on Employee Performance. Work Discipline has a positive and significant influence on Employee Performance with Work Motivation as an intervening variable. Work Ability has a positive and significant influence on Employee Performance with Work Motivation as an intervening variable. Work Discipline and Work Ability have a positive and significant influence on Employee Performance with Work Motivation as an intervening variable.

ANALISIS PENGARUH ENDORSER, KONTEN DIGITAL, DAYA TARIK PRODUK TERHADAP MINAT BELI ULANG PADA HIGHT DAN LOW INVOLVEMENT

2025-06-08T04:28:42+00:00

This research endeavors to examine the effects of endorsers, digital content, and product appeal on consumers' intentions to repurchase, incorporating product involvement as a moderating factor. A quantitative methodology was utilized, employing an online survey targeting 200 respondents who are active users of social media and have previously engaged in purchases via digital endorsements. The analysis of data was conducted through the Structural Equation Modeling Partial Least Squares (SEM–PLS) technique. The results indicate that each of the three independent variables endorser, digital content, and product appeal exerts a positive and statistically significant impact on repurchase intention. Furthermore, product involvement serves as a significant moderator within these dynamics, particularly affecting the relationships involving digital content and product appeal. The model produced an R² value of 0.797 and a Q² value of 0.794, demonstrating substantial predictive relevance in elucidating the dependent variable.

FAKTOR MOTIVASI KERJA YANG MEMPENGARUHI PRODUKTIVITAS PEGAWAI SEKTOR PUBLIK DI INDONESIA

2025-06-08T07:42:04+00:00

This study systematically reviews literature to analyze the factors influencing work motivation and their impact on the productivity of public sector employees in Indonesia. By examining intrinsic and extrinsic motivational drivers, organizational culture, and social-psychological factors, the review highlights how these elements collectively shape employee performance. Intrinsic motivation, including personal satisfaction and self-development, fosters commitment and creativity, while extrinsic motivation through rewards and recognition reinforces work enthusiasm. Organizational factors such as a supportive culture, fairness, and effective communication further enhance motivation and productivity. Social aspects, including interpersonal relationships and social recognition, contribute to a conducive work environment. However, the study also identifies internal and external barriers—such as ineffective leadership, bureaucratic constraints, limited resources, and policy dynamics—that hinder motivation and productivity improvements. The research is limited by its reliance on secondary data from literature, lacking empirical validation through primary data collection. Future studies are recommended to employ mixed-method approaches and incorporate additional variables to provide a more comprehensive understanding of productivity determinants in the public sector. Overall, this review underscores the critical role of multifaceted motivational factors in enhancing public sector employee productivity and offers insights for policymakers and managers aiming to optimize workforce performance in Indonesia.

PENGARUH CITRA MEREK TERHADAP KECINTAAN MEREK YANG DIMEDIASI OLEH SIKAP DAN KEPERCAYAAN (STUDI EMPIRIS PADA PRODUK SKINCARE RAMAH LINGKUNGAN)

2025-06-08T12:28:16+00:00

This study aims to analyze the influence of Green brand image on Green brand love by mediating the variables of Attitude toward the Green brand and Trust in the Green brand. The research uses a quantitative approach with a survey method involving 150 active students of Universitas Muhammadiyah Surakarta who have used The Body Shop products in the past three months. The data analysis technique employed is Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results show that Green brand image has a positive and significant direct effect on Green brand love. Additionally, a positive and significant indirect effect is also observed through the mediation of Attitude and Trust in the Green brand. The research model also demonstrates a good goodness of fit, with high R² and Q² values, indicating that the model is capable of significantly explaining the relationships between variables.

ANALISIS PENGARUH CONTENT MARKETING, DIGITAL PROMOTION DAN BRAND TRUST TERHADAP REPURCHASE INTENTION KONSUMEN SHOPEE INDONESIA

2025-06-09T09:27:12+00:00

Repurchase is an important indicator that a bond has been established between the product brand and customer trust. Over time, repurchase behavior can lead to consumer loyalty. Positive experiences that consumers have after using a particular product or receiving quality service help to build emotional bonds and trust. These elements become crucial when consumers decide to make future purchases to fulfill their needs and desires. This research is qualitative in nature, involving interviews and analysis of the influence of each independent variable—namely content marketing, digital promotion, and brand trust—on repurchase intention. The study involved 30 respondents who are Shopee consumers in Indonesia. The results indicate that content marketing, digital promotion, and brand trust all have an influence on repurchase intention. The recommendation for company management is to provide training to enhance competence, innovation, and creativity, especially for the digital marketing team, so they are capable of designing high-quality digital content that can also be used effectively for digital promotional activities. Another suggestion is to tighten the system related to product and service quality, in order to build consumer trust in the brand.

DAMPAK GREEN BANKING TERHADAP REPUTASI BANK DAN KEPERCAYAAN NASABAH

2025-06-09T21:49:51+00:00

In recent years, sustainability and environmental preservation have become primary concerns across various sectors, including banking. Green Banking is a banking strategy that incorporates environmentally friendly principles into its operations and policies, such as transaction digitalization, energy efficiency, and financing of sustainable projects. This study aims to analyze the influence of Green Banking on bank reputation and its impact on customer trust. The research applies a quantitative method with a survey approach involving 100 banking customers in Medan City. Data were analyzed using multiple linear regression and Sobel Test for mediation analysis. The findings indicate that Green Banking has a positive and significant effect on both bank reputation and customer trust—directly and indirectly through reputation. Bank reputation significantly mediates the influence of Green Banking on customer trust. These findings emphasize that sustainable banking practices not only enhance institutional image but also strengthen public trust in the banking sector

PENGARUH JOB ENLARGEMENT DAN KELELAHAN EMOSIONAL TERHADAP KEPUASAN KERJA PETUGAS PEMADAM KEBAKARAN KABUPATEN SIDOARJO

2025-06-10T09:53:26+00:00

This research aims to analyze the influence of job enlargement and emotional exhaustion on the job satisfaction of firefighters in Sidoarjo Regency. The background of this study is based on the phenomenon of increasing absenteeism in recent years, the burden of job enlargement, and the emotional pressure experienced by firefighters in carrying out their operational and non-operational duties. This study used a quantitative approach with a sample of 42 officers selected through purposive sampling. Data were obtained using a questionnaire and analyzed statistically using the Structural Equation Modeling (SEM) method assisted by SmartPLS 3.0 software. The results found that job enlargement and emotional exhaustion partially had a significant negative effect on job satisfaction. These findings indicate that increasingly varied tasks in high-risk jobs can reduce job satisfaction levels. Additionally, high emotional stress in the workplace caused by working conditions also contributes to a decrease in staff satisfaction.

PENGARUH DESTINATION PER SONALITY TERHADAP REVISIT INTENTION MELALUI BEHAVIORAL INTENTION SEBAGAI VARIABEL MEDIASI DALAM PERSPEKTIF BISNIS ISLAM (Studi Pada Pengunjung Curup Gangsa Kasui Way Kanan)

2025-06-10T12:07:03+00:00

Indonesia is a country with many beautiful and stunning natural resources. Curup Gangsa Waterfall is one of them. However, Curup Gangsa Waterfall has experienced a decrease in visitors in the last 2 years. This is because few people return there. This study aims to determine: 1) Does Destination Personality affect the Revision Intention of visitors to Curup Gangsa Waterfall Kasuy Way Kanan? 2) Does Destination Personality affect the Behavioral Intention of Visitors to Curup Gangsa Waterfall Kasuy Way Kanan? 3) Does Behavioral Intention Affect the Revisit Intention of Visitors to Curup Gangsa Waterfall Way Kanan? 4) Can Behavioral Intention mediate the influence between Destination Personality on the Revisit Intention of Visitors to Curup Gangsa Waterfall Way Kanan? 5) What is the view in Islamic business about Behavioral Intention Mediating Destination Personality on the Revisit Intention of Visitors to Curup Gangsa Waterfall Way Kanan? This research is a researchfield researchwith a quantitative method carried out on 100 visitors to the Curup Gangsa Kasuy Way Kanan waterfall which was determined using the methodpurposive sampling. The data obtained were processed using SmartPLS 3 with Validity Test and Hypothesis Test. The results of the study indicate that: 1) Destination Personality has a positive and significant effect on revisit intention, 2) Destination Personality has a positive and significant effect on behavioral intention, 3) Behavioral Intention has a positive and significant effect on revisit intention, 4) Behavioral Intention partially mediates the relationship between Destination Personality and Revisit Intention, 5) The behavior of tourists visiting the Curup Gangsa Kasuy Way Kanan waterfall is in accordance with the perspective of Islamic business. This is because they visit to enjoy the natural beauty in it and not to damage and maintain the sustainability of the waterfall. Likewise, their behavior in recommending the Curup Gangsa waterfall to others who are honest, do not exaggerate and do not badmouth the tourist attractions in it.

KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR), TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Pertambangan Terdaftar Di BEI Periode 2021-2023)

2025-06-11T12:07:59+00:00

This study examines the impact of institutional ownership, managerial ownership, and corporate social responsibility (CSR) on firm value among mining sector issuers listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Data were sourced from annual reports and sustainability reports and analyzed using multiple linear regression. The results indicate that none of these variables—institutional ownership, managerial ownership, and CSR—have a significant effect on firm value.. These findings suggest that the supervisory roles of institutional and managerial ownership are not yet optimal, and the implementation of CSR has not effectively enhanced firm value strategically. This study recommends better integration of ownership management and CSR with business strategies to improve firm value.

PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA, TRANSFER PRICING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PMK172/2023 SEBAGAI PEMODERASI

2025-06-12T06:08:41+00:00

Development of the business world and improvement amount transaction must taxes affected Special relationship background p issuance of PMK 172 of 2023. The issuance of PMK 172 of 2023 aims to can give a sense of certainty law , justice and convenience implementation rights and obligations for the obligatory tax . Research This own objective For analyze a connection between transaction Special relationship , transfer pricing , compliance must tax and the implementation of PMK 172 of 2023 as moderation . Study This using report data finance Non- financial companies listed on the Indonesia Stock Exchange (IDX) for period 201 5 –20 24 . Determination sample use method purposive sampling with sample as many as 12 companies for 10 years consecutive so that sample amount to 120 and use application Eviews . Research results This show that transaction connection special influential negative to compliance must tax . Transfer pricing influential positive to compliance must tax . Implementation PMK 172 of 2023 strengthens influence transaction connection special and transfer pricing to compliance must tax as moderation

PENGARUH PENGGUNAAN APLIKASI META TERHADAP LOYALITAS KONSUMEN (STUDI KASUS KONSUMEN INDOMIE DI KOTA TANGERANG)

2025-06-18T06:29:40+00:00

The development of the digital era has changed the way every consumer communicates both with companies and with other consumers. The use of meta applications that continue to grow certainly has an influence on consumer habits. This study was conducted to determine the effect of using meta applications on Indomie consumer loyalty. The meta application itself is an application owned by Mark Zuckerberg which consists of Facebook, Instagram and Whatsapp. The sample in this study were consumers of Indomie products in Tangerang City, with the number of respondents used as many as 100 respondents. The sample was taken using simple random sampling technique using the Lemeshow formula. The data collection technique used in this study was to use a questionnaire distributed to respondents using a google link. The data analysis techniques used in this study are Instrument Test (Validity Test and Reliability Test), Classical Assumption Test (Normality Test, Linearity Test and Heteroscedasticity Test), Simple Linear Regression Test (Partial T Test, Correlation Coefficient Test, Simple Linear Regression Test and Determination Coefficient Test). The result of this study is that there is a significant relationship from the use of the Meta Application to Consumer Loyalty based on the t value generated is 5.966 > 1.987. Based on the Coefficient of Determination Test (R²), it is known that the R square value obtained is 0.266, which is 0.266, which means that there is an influence of 26.6%.

TRANSFORMASI UMKM DIGITAL BERBASIS POTENSI LOKAL

2025-06-16T04:37:12+00:00

One important area of the Indonesian economy is MSMEs (Micro, Small, and Medium Enterprises). The use of technology in marketing and transactions is only one aspect of MSMEs' digitization; other aspects include incorporating technology into production, distribution, financial administration, and customer service. But not everyone benefits equally from this shift, which is frequently impeded by a lack of funding, poor levels of digital literacy, and restricted access to technology. This study examined how MSME communities in Pengalengan, West Java, are driving the regional economy through economic empowerment initiatives. employing a qualitative approach model that offers an alternative viewpoint for comprehending the issues identified in the study in order to conduct a more thorough and in-depth analysis. MSMEs may boost efficiency and market access while also generating sustainable added value by leveraging digital technology to enhance local potential. An inclusive digital ecosystem that is sensitive to local dynamics and can support the transformation of Digital MSMEs based on local potential requires collaboration between MSME players, the government, academia, and the business sector to accomplish this change.

STRATEGI MANAJEMEN SDM BERBASIS ANALISIS SWOT DALAM MENINGKATKAN KINERJA KARYAWAN PADA CV CENDANA

2025-06-16T03:10:06+00:00

This study aims to analyze human resource management (HRM) strategies based on SWOT analysis in improving employee performance at CV Cendana, an LPG distribution company. A qualitative approach was used with interviews and direct observation methods to explore the strengths, weaknesses, opportunities, and threats that affect the effectiveness of HR strategies. The results showed that employee loyalty, harmonious work culture, and flexible organizational structure are the company's main strengths. However, there are still weaknesses such as the absence of a structured training system and undocumented performance evaluations. External opportunities in the form of advances in digital training technology and government support can be utilized to improve training and HR development strategies. Through the mapping of SO, WO, ST, and WT strategies, this research provides applicable strategic recommendations for companies in building adaptive, competitive, and sustainable HR policies.

PENGARUH SALES GROWTH, LEVERAGE, LIKUIDITAS, ARUS KAS OPERASI DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS

2025-06-16T16:07:02+00:00

This study aims to analyze the effect of sales growth, leverage, liquidity, operating cash flow, and managerial ownership on financial distress in companies in the hotel, restaurant, tourism, and textile sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research sample was selected using purposive sampling, with specific criteria resulting in 80 observations from 20 companies. The data used were secondary data obtained from the IDX official website and each company. The analysis was conducted using panel data regression to test the simultaneous and partial effects between variables. The results indicate that sales growth does not significantly influence financial distress. Meanwhile, leverage and liquidity have a negative effect, while operating cash flow and managerial ownership have a positive effect on financial distress. These findings have strategic implications within the framework of agency theory, where managerial ownership can strengthen oversight and reduce the risk of financial distress. For regulators, these results support the need for transparency policies regarding internal indicators such as liquidity and cash flow to strengthen early warning systems against potential corporate financial failure

ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR INDUSTRI DEPARTMENT STORES DAN ADVERTISING

2025-06-17T09:30:48+00:00

This study analyzes the factors contributing to financial distress in companies within the department stores and advertising subsectors listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Employing binary logistic regression, the research evaluates the impact of liquidity, leverage, and profitability on the likelihood of financial distress. Findings indicate that department stores are vulnerable to consumer behavior fluctuations and intense retail competition, while advertising firms face risks from client dependency and shifting advertising budgets. Liquidity and profitability have a significant negative effect, whereas leverage has a positive effect on the probability of financial distress. The study recommends effective risk management, revenue diversification, and stringent financial monitoring to enhance corporate resilience against economic challenges.

PENGARUH KOMITE AUDIT, KINERJA LINGKUNGAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN EMISI KARBON: STUDI PADA PERUSAHAAN PERTAMBANGAN BEI 2019–2023 DENGAN PENDEKATAN DATA PANEL

2025-06-17T13:38:07+00:00

This study aims to analyze the influence of audit committees, environmental performance, and profitability on carbon emission disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Carbon emission disclosure is an important indicator in assessing a company's transparency and accountability for the environmental impact of its operational activities. This study uses a quantitative approach with a panel data regression method. The sample was selected using a purposive sampling technique and consisted of 21 companies over five years of observation, resulting in 105 observation data. Model testing was carried out using the Chow, Hausman, and Lagrange Multiplier tests to determine the best model, and the results showed that the Random Effect Model (REM) was the most appropriate model. The results showed that environmental performance (PROPER) had a positive and significant effect on carbon emission disclosure. In contrast, profitability (ROA) and the audit committee did not show a significant effect. These findings indicate that a company's commitment to the environment is more influenced by actual environmental performance than governance or financial factors. This study provides implications for regulators and investors to pay more attention to environmental performance aspects as the main indicator in encouraging carbon information disclosure.

ANALISIS IMPLEMENTASI KEARIFAN LOKAL MELALUI PENDEKATAN EKOFEMINISME SEBAGAI UPAYA ADAPTASI DAMPAK PERUBAHAN IKLIM PADA WANITA DAYAK BIDAYUH DI PERBATASAN

2025-06-18T13:07:08+00:00

This study emphasizes the strategic role of the Dayak Bidayuh community, especially women, in facing the challenges of climate change by using an approach based on local wisdom and culture. Methods such as shifting cultivation systems, preservation of local seeds, customary prohibitions, and agrarian rituals indicate that this community has a long-standing ecological adaptation system. Women are the main actors in community ecofeminist practices because they play an important role in environmental conservation, cultural tradition inheritance, and local food production. However, the effects of climate change such as seasonal uncertainty, natural resource destruction, and loss of spiritual practices threaten the traditional role and resilience of the community. It is evident that adaptation approaches driven by cultural values, such as strengthening women's creative economy, preserving customary forest areas, and integrating traditional knowledge with climate technology, are inclusive. These strategies are in line with the principles of Gender Equality and Social Inclusion (GESI). The local wisdom of the Dayak Bidayuh can serve as a model for community-based, inclusive, and sustainable climate adaptation, if women are recognized as guardians of ecology and culture and are actively involved in climate adaptation programs, education, and local resource-based economic development

PENGARUH DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PERTUMBUHAN EKONOMI PADA SUMATERA UTARA

2025-06-20T01:52:01+00:00

Economic growth is an important indicator in measuring the level of community welfare and the success of regional development. This study aims to analyze the effect of the General Allocation Fund (DAU), Regional Original Income (PAD), Regional Retributions, and Regional Taxes on economic growth in North Sumatra Province. The background of this study is based on the fluctuation of economic growth in the region in the period 2020–2022, as well as the importance of optimizing regional revenue sources as part of the fiscal decentralization strategy. DAU, PAD, levies, and regional taxes are considered the main instruments in supporting regional government spending to encourage infrastructure development and public services. This research was conducted through a literature approach that examines previous theories and findings related to the contribution of regional income to economic growth. The results of the study show that the four regional income variables are closely related to increasing regional economic activity. The General Allocation Fund functions as a fiscal equalization tool, while PAD, levies, and regional taxes reflect local fiscal capacity in financing development. Thus, increasing regional income is expected to strengthen economic growth in North Sumatra Province in a sustainable manner.

PENGARUH COMPANY REPUTATION, E-SOCIAL INFLUENCE DAN E-TRUST TERHADAP KEPUTUSAN BERDONASI DI APLIKASI DOMPET DHUAFA

2025-06-25T08:35:32+00:00

In this era of globalization, the internet has become a daily necessity, with all activities related to smartphones and the internet. This research aims to examine the influence of company reputation, e-social influence, and e-trust on donation decisions in the dhuafa wallet application, focusing on Gen Z in Bandar Lampung City. This study aims to determine how these factors affect donation decisions. The theory used in this research is the Technology Acceptance Model (TAM). The method employed is a quantitative descriptive approach, with a sample size of 100 Gen Z individuals in Bandar Lampung City, calculated using the Slovin formula. Data collection was carried out through questionnaires, and data processing was performed using SmartPLS 4. Based on the research results, it can be concluded that company reputation does not affect donation decisions, while e-social influence and e-trust have a significant impact on donation decisions.

ANALISIS FUNDAMENTAL SAHAM PT. SOECHI LINES TBK (SOCI) DAN PT. ADHI KARYA PERSERO (ADHI) : TINJAUAN KINERJA KEUANGAN DAN REKOMENDASI INVESTASI

2025-06-09T09:19:06+00:00

This paper presents a comprehensive financial analysis of two publicly listed companies in Indonesia: PT Soechi Lines Tbk (SOCI) and PT Adhi Karya (Persero) Tbk (ADHI), over the five-year period from 2019 to 2023. These companies operate in distinct sectors—maritime transportation and shipbuilding for SOCI, and construction and infrastructure development for ADHI. The objective of this study is to assess and compare their financial performance using key financial ratios including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER), and Earnings per Share (EPS). Data were obtained from the companies’ audited annual financial statements and analyzed using quantitative methods. The findings show that SOCI maintained relatively stable performance throughout the five years, demonstrating healthy profitability, conservative capital structure, and resilience during the COVID-19 pandemic. In contrast, ADHI exhibited a more volatile performance, heavily influenced by macroeconomic factors and project execution cycles, with signs of recovery in profitability observed in 2023. The comparative analysis indicates that SOCI is more suitable for risk-averse investors seeking long-term stability, whereas ADHI presents a higher-risk, higher-return profile, ideal for aggressive investors capitalizing on the company’s recovery momentum. This study contributes to the body of knowledge in fundamental stock analysis and offers valuable insights for investors and financial analysts in making data-driven investment decisions in the Indonesian capital market.

OPTIMALISASI PREMI ASURANSI RETAIL ELEKTRONIK MELALUI INOVASI EKOSISTEM DIGITAL TERINTEGRASI DI INDONESIA

2025-06-22T08:58:53+00:00

The development of digital technology has driven significant transformation in the insurance industry, especially in the electronic retail insurance segment. This study aims to examine how integrated digital ecosystem innovation can optimize electronic retail insurance premiums in Indonesia. Using the action research method with the DMADV lean six sigma approach, this study involved in-depth interviews with industry players, including insurance companies, digital platforms, and regulators. The results of the study show that the integration between platforms, digital payments, and application-based insurance services creates an ecosystem that strengthens operational efficiency, expands consumer access, and enables more competitive and risk-adaptive premium determination. In addition, the use of real-time customer data allows for more targeted personalization of insurance products and services. This study emphasizes the importance of cross-sector collaboration in building a digital ecosystem that supports the sustainable growth of electronic retail insurance in Indonesia.

PERAN APARATUR PERTANIAN DALAM PEMASARAN PRODUKSI JAGUNG PETANI MELALUI PENDEKATAN ANALISIS SWOT DI KABUPATEN JENEPONTO

2025-06-23T05:25:48+00:00

This study aim to analyze the marketing strategies of corn production by farmers in Jeneponto Regency. The research method used is a qualitative descriptive approach, using the strengths, weaknesses, opportunities, threats (SWOT) analysis related to corn marketing that has been carried out so far, primary data was obtained from the results of in-depth interviews with several informants, namely: Head of Service, Head of related Divisions, Agricultural Service officials, Agricultural Extension Workers, and administrators and members of farmer groups. In addition, observations were also carried out on site, and literature studies, as well as conducting FGD (focus discussion groups) with various related parties. The results of the study found through the SWOT analysis matrix on the four corn marketing strategies are, S-O strategy: Establishing good communication between farmers, the government and traders for marketing information, W-O strategy: The need for government support in developing infrastructure and transportation to overcome the distance of farming locations, S-T strategy: Making marketing channels effective with adequate transportation, W-T strategy: Education and access to market price information.

ANALISIS KEMAMPUAN LITERASI KEUANGAN PADA PELAKU USAHA MIKRO, KECIL DAN MENENGAH DI KOTA ENDE

2025-05-31T03:40:44+00:00

This study aims to determine the financial literacy of MSME actors in Ende City in terms of the ability to manage finances, the ability to access financing at financial institutions and the ability to make financial decisions. This type of research is descriptive research. The population of this study were MSME actors in Ende City with a sample size of 92 MSME actors. Data collection techniques using surveys, questionnaires and interviews. The data analysis technique uses descriptive statistical analysis, namely frequency and mean. The results showed that the financial literacy skills of MSME actors in terms of the ability to manage finances were classified as Moderate, the ability to access financing at bank and non-bank financial institutions was classified as Moderate, and the ability to make financial decisions was classified as Moderate.

ANALISIS PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI

2025-06-11T12:34:51+00:00

This study aims to analyze and determine the effect of financial report quality on investment decisions. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling in this study used the purposive sampling method. The number of samples in this study was 93 companies. The research method used is secondary research. The data analysis technique in this study uses simple linear analysis with a model feasibility test (F test) and a partial regression test (T test). The data processing process was carried out using the Statistical Package for Social Science (SPSS) program. The findings in this study are that the quality of financial reports has a significant effect on investment decisions. With a t-value of 3.637 and a significant value of 0.000. The quality of financial reports also makes a significant contribution to investment decisions, amounting to 12.8% of the variance.

PERAN KONSULTAN PAJAK, KUALITAS PELAYANAN PAJAK, DAN TINGKAT KEPATUHAN PAJAK TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN

2025-06-11T12:52:10+00:00

This study aims to determine the role of tax consultants, the quality of tax services, and the level of taxpayer compliance in fulfilling tax obligations. The population of this study were individual taxpayers registered with the Directorate General of Taxes. The sample in this study was 70 taxpayers taken using purposive sampling techniques. The data collection method used a questionnaire. Data were analyzed by multiple linear regression using the SPSS 23 program. The results of this study are that tax consultants play a positive role in fulfilling tax obligations. The quality of tax services plays a positive role in fulfilling tax obligations. And the level of taxpayer compliance plays a positive role in fulfilling tax obligations.

ANALISIS DAYA SAING PARIWISATA UNTUK MENINGKATKAN EKONOMI DAERAH

2025-06-11T13:55:11+00:00

This study aims to analyze tourism competitiveness to improve the regional economy. To measure tourism competitiveness in this study using 8 indicators from the World Travel and Tourism Council (WTTC), including Human Tourism Indicator (HTI), Price Competitiveness Indicator (PCI), Infrastructure Development Indicator (IDI), Environment Indicator (EI), Technology Advancement Indicator (TAI), Human Resources Indicator (HRI), Openness Indicator (OI) and Social Development Indicator (SDI). The type of research used is quantitative descriptive. The data sources used in this study are secondary data. The analysis method used in this study is to calculate the tourism competitiveness index. The findings in this study are that all indicators used to measure the level of tourism competitiveness in tourist areas in Indonesia have increased in 2023 from the previous year 2022.

STRATEGI PEMASARAN PRODUK HALAL DALAM MEMASUKI PASAR GLOBAL

2025-06-11T14:43:46+00:00

The purpose of this study is to determine the marketing strategy of halal products in entering the global market. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several stages in entering the global market, including no foreign marketing, infrequent foreign marketing, regular foreign marketing, and global marketing operations. In addition, there are also steps in entering the global market, namely market segmentation, global marketing research process, and strategy selection. There are several marketing strategies for halal products in entering the global market, namely product strategy, pricing strategy, distribution strategy, promotion strategy, responsive and adaptive global branding strategy, compliance strategy with international regulations, and international collaboration and partnership strategy.

STRATEGI RETENSI KARYAWAN BERBASIS EMPLOYEE ENGAGEMENT

2025-06-12T03:26:26+00:00

The purpose of this study is to determine employee engagement-based employee retention strategies. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several employee engagement-based employee retention strategies, including empowering leadership, open and transparent communication, career development, recognition and appreciation, work-life balance, positive social and cultural involvement, and involvement in decision making. These strategies are not only able to reduce employee turnover, but also improve overall company performance.

ANALISIS PERENCANAAN PENGANGGARAN APBD PEMERINTAH

2025-06-12T03:54:21+00:00

The purpose of this study is to determine and analyze the government's APBD budget planning. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several stages in APBD budget planning, including the preparation of planning documents consisting of RPJPD, RPJMD, and RKPD, preparation of KUA and PPAS, preparation of RKA-SKPD, budget implementation, and administration and accountability. The effectiveness of APBD budget planning is highly dependent on the quality of planning documents, synchronization between documents (RPJPD, RPJMD, RKPD, and KUA-PPAS), internal control and supervision systems, and the commitment of regional heads to good governance. This is the main key to realizing good regional financial governance and sustainable regional development.

FAKTOR-FAKTOR YANG MEMPENGARUHI ANJLOKNYA IHSG

2025-06-12T04:20:39+00:00

This study aims to determine and test the effect of BI Rate, rupiah exchange rate, inflation and Dow Jones index on the Composite Stock Price Index (IHSG). This study uses secondary data obtained from the US Energy Information Administration, Bank Indonesia, and Yahoo Finance from January 2020 to December 2023. In this study, the data analysis methods used are descriptive analysis, classical assumption test, and multiple linear regression analysis with a sample size of 48 samples. The results of the study indicate that the BI Rate has a significant effect on the fall of IHSG. The rupiah exchange rate has a significant effect on the fall of IHSG. The Dow Jones index has a significant effect on the fall of IHSG. While inflation does not have a significant effect on the fall of IHSG.

PERAN MEDIA SOSIAL SEBAGAI PEMASARAN DIGITAL BAGI UMKM

2025-06-13T12:32:18+00:00

The purpose of this study is to determine the role of social media as digital marketing for MSMEs. This research approach collects data through literature studies, which involve reading literature from various sources including books, articles, journals and reports using qualitative and deductive approaches. The findings in this study are that there are several types of social media that can be used by MSME actors as digital marketing tools, namely blogs, microblogs, video-sharing sites, picture-sharing sites, and social networking sites. Then there is also the role of social media as a digital marketing tool for MSMEs, including social media can build brand awareness, social media as a means of finding potential buyers, social media can build closeness with consumers, social media is one of the effective and direct promotional media to the target, and social media can dig up information from consumers and potential consumers.

ANALISIS KUALITAS PELAYANAN ELEKTRONIK DAN CITRA MEREK TERHADAP LOYALITAS PELANGGAN YANG DIMEDIASI OLEH KEPUASAN PELANGGAN (Studi pada Pelanggan Erigo Store di Surakarta)

2025-06-22T04:31:36+00:00

This study aims to analyze the influence of Electronic Service Quality and Brand Image on Customer Loyalty, with Customer Satisfaction as a mediating variable, among customers of Erigo Store in Surakarta. The research is motivated by the increasingly competitive fashion industry and the importance of building customer loyalty through digital services and a strong brand image. A quantitative approach was employed, using a survey method with 130 respondents selected through purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS 3.2 software. The results show that Electronic Service Quality and Brand Image have a positive and significant effect on both Customer Satisfaction and Customer Loyalty. Additionally, Customer Satisfaction significantly influences Customer Loyalty. The findings further reveal that Customer Satisfaction mediates the relationship between Electronic Service Quality and Brand Image on Customer Loyalty. These results highlight the critical role of digital service and brand perception in shaping satisfaction and loyalty in the modern fashion business context.

PENGARUH FINANCIAL LITERACY DAN LIFESTYLE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR PADA PNS DENGAN SELF CONTROL SEBAGAI VARIABEL INTERVENING DALAM PERSPEKTIF EKONOMI ISLAM (Studi Pada Pegawai Negeri Sipil Di Bandar Lampung)

2025-06-23T08:06:16+00:00

This study aims to analyze the influence of Financial Literacy and Lifestyle on Financial Management Behavior in Bandar Lampung City, with Self-Control as an intervening variable. The method used is a questionnaire with a sample of 100 respondents selected randomly from several civil servants in Bandar Lampung. This research is quantitative in nature. The sampling technique used is probability sampling. This study uses data analysis techniques applied is PLS (Partial Least Squares) by utilizing SmartPLS software. The research findings show that Financial Literacy does not affect Financial Management Behavior, while Lifestyle also does not affect Financial Management Behavior. On the other hand, Self-Control has a positive and significant effect on Financial Management Behavior. In addition, Financial Literacy has a negative and significant effect on Self-Control and Lifestyle has a positive and significant effect on Self-Control. On the other hand, Self-Control is able to mediate the influence of Financial Literacy on Financial Management Behavior but has a negative effect. Similarly, Self-Control is able to mediate the influence of Lifestyle on Financial Management Behavior. This research was conducted from the perspective of Islamic economics and focuses on civil servants in Bandar Lampung City.

PENGARUH MODEL PERILAKU KONSUMEN TERHADAP NIAT BELI PADA PRODUK BERLABEL HALAL

2025-06-25T14:51:41+00:00

Increasing consumer awareness of halal products makes it important to study the factors that influence purchase intention of halal-labeled products. This study assesses the influence of attitude, knowledge, religiosity, subjective norms, halal labels, and behavioral control on purchase intention. This study uses a quantitative approach with a purposive sampling method, targeting respondents aged over 18 years and Muslim. The questionnaire was distributed via Google Form using a Likert scale. Referring to Hair et al. (2019), the minimum sample size is determined five times the number of indicators, namely 155 respondents from 31 indicators. In its implementation, 252 respondents were obtained. The data were analyzed using the SEM-PLS method which then resulted in the finding that Knowledge and religiosity have a significant effect on attitudes, with religiosity as the dominant factor. Attitudes, subjective norms, and perceived behavioral control have a significant effect on the perception of the importance of halal labels and purchase intention. The halal label has a direct effect on purchase intention and partially mediates the relationship between attitudes, subjective norms, and behavioral control with purchase intention, with the strongest mediation through subjective norms

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAAN, TOTAL DEBT TO EQUITY RATIO (DER), DAN LEVERAGE TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR

2025-06-26T12:44:54+00:00

This study aims to examine the effect of company size, sales growth, Total Debt to Equity Ratio (DER), and leverage on Return on Assets (ROA) in 26 food & beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. With a quantitative approach and purposive sampling technique, financial statement data were analyzed using multiple linear regression using SPSS27 to test the relationship between variables. The results show that partially only company size has a negative and significant effect on ROA, while sales growth, DER, and leverage do not have a significant effect individually. However, simultaneously the four independent variables are proven to have a positive and significant effect on ROA, indicating that the combination of operating scale and capital structure together can explain variations in the company's return on assets performance. This finding emphasizes the importance of a balance between asset expansion and external funding composition in an effort to improve capital use efficiency. The implication of this study is that company management needs to periodically review and optimize the asset structure and debt proportion to strengthen financial performance and support sustainable growth

KEPUTUSAN PEMBELIAN BERDASARKAN KUALITAS PELAYANAN, HARGA DAN ATMOSFER CAFE: PENGUJIAN EMPIRIS PADA MAKTUN KOPI LAMONGAN

2025-06-26T07:04:52+00:00

This study aims to determine the effect of service quality, price and cafe atmosphere on purchasing decisions (case study on Maktun Kopi in Lamongan city). This study uses a quantitative method with a sample of 100 respondents with the help of IBM SPSS 26 data processing. The results of this study indicate that partially the service quality variable has a positive and significant effect on purchasing decisions with a t-value of 2.952 which is greater than the t table of 1.660, partially the price variable has a positive and significant effect on purchasing decisions with a t-value of 3.942 which is greater than the t table of 1.660, partially the Cafe atmosphere variable has a positive and significant effect on purchasing decisions with a t-value of 4.606 which is greater than the t table of 1.660, simultaneously the influence of service quality, price and Cafe Atmosphere have a positive and significant effect on purchasing decisions (case study on Maktun Kopi in Lamongan city) with an F count of 34.955 more than F table 2.699

PENGARUH WORK LIFE-BALANCE DAN KEBIJAKAN FLEKSIBILITAS KERJA TERHADAP TINGKAT STRES KERJA YANG DI MEDIASI DUKUNGAN ORGANISASI LINGKUNGAN KERJA RS MUHAMMADIYAH SELOGIRI

2025-07-02T03:18:45+00:00

Technological advances and globalization have brought significant changes in the way we work and interact in a professional environment, through this study will assess factors such as Work-life Balance, Work Flexibility Policy, and Work Environment Organizational Support on Work Stress Levels/ This study uses a quantitative approach with a purposive sampling method, targeting respondents from Muhammadiyah Selogiri Hospital employees. The questionnaire was distributed via Google Form using a Likert scale. Referring to Hair et al. (2019), the minimum sample size is determined five times the number of indicators, namely 75 respondents from 15 indicators. In its implementation, 75 respondents were obtained. The data were analyzed using the SEM-PLS method which then resulted in the finding that Work-life balance had no significant effect on work stress levels, while work flexibility policies and work environment organizational support had a significant effect. Both, work-life balance and work flexibility policies, had a significant effect on organizational support. Organizational support then significantly mediated the influence of both on reducing work stress.

ANALISIS PERAN GAYA KEPEMIMPINAN TRANFORMASIONAL DALAM MENDORONG INOVASI E-BISNIS PERBATASAN

2025-07-02T04:50:21+00:00

This study aims to analyze the role of transformational leadership in driving e-business innovation in border areas. The research was conducted using a descriptive qualitative approach. The data collection involved informants who are business owners in Bengkayang Sub-district, Bengkayang Regency, West Kalimantan. There were six informants representing clusters in culinary, agriculture, convection, and services sectors. The findings indicate that transformational leadership, characterized by a clear vision, encouragement of innovation, and empowerment of HR, plays a crucial role in inspiring the adoption of digital technology. Transformational leaders function as change agents who create a conducive environment for creativity and digital collaboration. This study contributes strategies for implementing e-business initiatives in border regions by leveraging transformational leadership styles. Policy recommendations include the development of digital leadership capacities and technology literacy programs to accelerate the transformation of e-business in border areas.

PENGARUH INTELLECTUAL CAPITAL DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN PRUDENCE AKUNTANSI SEBAGAI VARIABEL MODERASI

2025-04-29T10:01:06+00:00

The aim of this study is to analyze: (1) the effect of intellectual capital and earnings management on firm value, and (2) to examine whether accounting prudence moderates the relationship between intellectual capital and earnings management on firm value. This study employs a quantitative research method using secondary data. The population consists of companies in the consumer non-cyclicals and consumer cyclicals sectors listed on the Indonesia Stock Exchange for the period 2021–2023. Using purposive sampling, a total of 624 observational data were obtained. The data were analyzed using EViews software with Moderated Regression Analysis (MRA). The results show that: (1) intellectual capital (IC) has a significant effect on firm value, (2) earnings management (EM) has no significant effect on firm value, (3) accounting prudence (AP) significantly moderates the effect of IC on firm value, and (4) accounting prudence (AP) also significantly moderates the effect of EM on firm value.

MINAT MELANJUTKAN STUDI AKUNTANSI SISWA KELAS XII PROGRAM STUDI AKUNTANSI SMK DI TUREN

2025-07-05T15:22:11+00:00

Students' interest in pursuing accounting studies at the higher education level is a crucial factor in the development of human resources in the fields of finance and business. This study aims to analyze the influence of students' perceptions and parental parenting styles on students' interest in continuing their accounting studies at university. A quantitative approach was used in this research, with twelfth-grade students from the Accounting Study Program at SMK Turen as respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results showed that students' perceptions had a positive and significant effect on their interest in continuing accounting studies. On the other hand, parental parenting styles, as the second independent variable, did not influence students' interest in pursuing accounting education at the university level. Simultaneously, students' perceptions and parental parenting styles significantly contributed to students' interest in choosing accounting studies in higher education. These findings indicate that a good understanding of accounting, combined with optimal parental support, can enhance students' motivation to continue their education in this field. This study has implications for educators to improve engaging learning strategies and supportive parenting approaches to encourage more students to pursue accounting studies

PENGARUH BRAND IMAGE, BRAND EXPERIENCE, BRAND TRUST, SATISFACTION, DAN BRAND LOYALTY TERHADAP KEPUTUSAN PEMBELIAN

2025-07-07T13:12:32+00:00

Smartphone technology has been one of the major drivers of change in affecting various aspects of society’s life. To be able to compete with similar companies and the company earns profit then purchase decision is very much needed by the company. Improving buyer decisions, companies need to pay attention to the factors of brand image, brand experience, brand trust, satisfaction, brand loyalty. The purpose of this study is to find out the influence of brand image, brand experience, brand trust, satisfaction, brand loyalty on purchase decision. This type of research is quantitative with purposive sampling technique distributed through questionnaire to 165 customers who had purchased OPPO martphones and resided in West Jakarta. Primary data analysis was conducted by Structural Equation Modeling (SEM) method. The results of this study showed that 3 of the 5 proposed hypotheses were accepted and the brand experience variable had the greatest influence on the purchase decision. This study contributes the company needs to improve the brand image of OPPO smartphone in order to have a better image compared to its competitors with branding strategies such as creating an attractive tagline or slogan that is easy to remember and the company needs to improve customer loyalty by providing information to customers through the official social media of OPPO or smartphone stores cooperating with OPPO in order for customers to follow my OPPO apps Exclusively which has many advantages OPPO such as OPPOints and exclusive services.

STUDI PERILAKU BIAS TEMPORAL DALAM PENGELOLAAN KEUANGAN DAN SIKAP KONSUMTIF DI KOTA BENGKAYANG

2025-07-09T05:49:49+00:00

Psychological aspects such as temporal bias can be obstacles for individuals in managing finances and can lead to consumerist attitudes. The purpose of this study is to determine the relationship between temporal bias in financial management and consumerist attitudes of individuals in Bengkayang, thus illustrating individual perspectives on time that affect how Bengkayang individuals manage their money and consumption patterns. The sampling technique used is purposive sampling with a total research sample of 150 respondents. The data analysis technique used is simple linear regression which consists of 2 equations, namely the effect of temporal bias on financial management and the effect of temporal bias on the consumerist attitude of individuals in Bengkayang city. The results show that temporal bias has a positive effect on financial management and the consumerist attitudes of individuals. This illustrates that individuals in the city of Bengkayang have a fairly good awareness of financial management. However, the consumerist attitude shows an increase, meaning individuals are capable of planning and are driven to enjoy the results instantly at the same time, thus necessitating a balanced educational approach for both.

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KARYAWAN DI PT XYZ

2025-07-09T02:57:46+00:00

The purpose of this study is to analyze and prove the influence of Transformational Leadership and Work Environment on Employee Productivity at PT XYZ. The hypothesis tested is that there is an influence between transformational leadership and work environment on employee productivity. The method used in this study is a quantitative descriptive method. The population in this study is all employees of PT XYZ, totaling 63 people. The sample in this study uses saturated sampling, so the entire population is taken as the sample, consisting of 63 respondents. The data collection technique for the variables of transformational leadership (X1), work environment (X2), and employee productivity (Y) uses a Likert scale questionnaire. The data is analyzed using descriptive statistics. The statistical requirements test included a normality test using the Kolmogorov-Smirnov (KS) test, a multicollinearity test, an autocorrelation test using the Durbin-Watson (DW) test, and a heteroscedasticity test using the Park test. The results of the statistical requirements test showed that the data for variables X1, X2, and Y were normally distributed. Hypothesis testing included testing the first and second hypotheses using correlation analysis and multiple linear regression. Significance testing uses the F test and t test at a significance level of α = 0.05. The results of this study indicate that the variables of Transformational Leadership and Work Environment simultaneously have a positive and significant effect on Employee Productivity at PT XYZ, with a calculated F value of 23.738 > F table 3.15. Partially, Transformational Leadership does not have a positive and significant effect on Employee Productivity, with a t-value of -0.234 < t-table 2.000. Work Environment has a positive and significant effect on Employee Productivity, with a t-value of 5.155 > t-table 2.000. This indicates a strong correlation between the variables, with R = 0.665 and Adjusted R² = 0.423.

STRATEGI SDM UMKM DALAM MENGHADAPI DIGITALISASI DAN E-COMMERCE

2025-06-26T06:36:08+00:00

The aim of this research is to determine the strategy of MSME human resources in facing digitalization and e-commerce. This research approach collects data through literature studies, which involves reading literature from various sources including books, reports, articles and journals using qualitative research. The findings in this research are that there are several strategies for MSME human resources in facing digitalization and e-commerce, including: 1. Increasing digital literacy and competence, so that human resources are able to understand and utilize technology effectively. 2. Recruitment of digitally literate talent, to accelerate technology-based business transformation. 3. Developing an adaptive and innovative work culture, to encourage changes in thinking patterns and the courage to experiment. 4. Utilization of technology in work activities, to improve efficiency and service. 5. Data-based performance management, so that the evaluation and performance improvement process is more measurable and objective. 6. Collaboration and training partnerships, to expand HR access to training and mentoring from external parties. 7. Reskilling and upskilling human resources, so that the MSME workforce remains relevant and ready to face change. With these strategies, MSMEs can not only survive, but can also develop, compete and innovate in the digital era and e-commerce which continues to grow rapidly.

PENGARUH KOMPETENSI DAN IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI DENGAN MEDIASI MOTIVASI KERJA PADA SEKRETARIAT DAERAH KABUPATEN PENUKAL ABAB LEMATANG ILIR

2025-06-28T03:03:42+00:00

This research aims to determine the extent of the influence of competence and organizational climate on employee performance with work motivation as a mediating variable at the Regional Secretariat of Penukal Abab Lematang Ilir Regency, South Sumatra. The method used in this research is a quantitative approach with a respondent survey method to collect data from the employees of the Regional Secretariat. Data processing uses Structural Equation Model (SEM) and Smart Partial Least Square (SmartPLS) version 3.2.9 application. The results of this study are: (1) competence has a significant effect on work motivation, (2) organizational climate has a significant effect on work motivation, (3) competence has no effect on employee performance, (4) organizational climate has a significant effect on employee performance, (5) work motivation has a significant effect on employee performance, (6) there is an effect of competence on employee performance mediated by work motivation, (7) there is an effect of organizational climate on employee performance mediated by work motivation.

PENGARUH DUKUNGAN SOSIAL, KOMPETENSI DAN MOTIVASI TERHADAP KINERJA FUNGSIONAL STATISTISI AHLI MUDA PADA BADAN PUSAT STATISTIK SE SUMATERA UTARA

2025-07-09T14:51:39+00:00

This study was conducted at the Central Statistics Agency (BPS) offices across regencies and cities in North Sumatra, and it took place in 2021. The research employed a quantitative associative approach. The population of the study consisted of 188 employees, specifically all Junior Expert Functional Statisticians (Statistisi Ahli Muda) at BPS throughout North Sumatra. The sampling technique used in this research was random sampling, resulting in a sample size of 128 respondents. Based on the results of the multiple linear regression analysis, the following equation was obtained: Y = 19.900 + 0.488X₁ + 0.334X₂ + 0.424X₃ + e Partially, the social support variable (X₁) had a significant influence on performance (Y). This means that the hypothesis was accepted, as indicated by the t-value being greater than the t-table value (4.100 > 1.66). The competence variable (X₂) also had a significant effect on performance (Y), with a t-value of 2.692 > 1.66, indicating the hypothesis was accepted. Likewise, the motivation variable (X₃) significantly influenced performance (Y), with a t-value of 2.386 > 1.66, confirming the hypothesis. Collectively, the variables social support, competence, and motivation contributed 53.3% to the performance variable, while the remaining 46.7% was influenced by other variables not examined in this study. Based on the conclusions above, the researcher offers the following suggestions. Employees and leadership should strive to strengthen social support to foster a more collaborative environment. Both leaders and staff are encouraged to continuously enhance their competence to ensure optimal performance. Employees should also motivate one another professionally to help the organization achieve its goals.

PENGARUH RISIKO KEUANGAN TERHADAP KEPUTUSAN INVESTASI DENGAN KETIDAKPASTIAN EKONOMI SEBAGAI VARIABEL MODERASI

2025-07-09T15:15:41+00:00

This study aims to determine the effect of financial risk on investment decisions, as well as the ability of economic uncertainty to moderate the effect of financial risk on investment decisions. This study uses a quantitative approach. The data source in this study was obtained from the official IDX website. The population of this study was 16 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. And accompanied by the sampling criteria which resulted in 10 samples being studied. The sampling technique used purposive sampling technique. The type of data used is secondary data. Then the data collection technique used in this study is documentation. The results of this study are that financial risk has a positive and significant effect on investment decisions. Economic uncertainty is able to moderate the effect of financial risk on investment decisions, namely being able to significantly strengthen the moderation of the relationship between financial risk and investment decisions.

EVALUASI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED

2025-07-09T16:01:22+00:00

This study aims to evaluate the financial performance of manufacturing companies using the Economic Value Added (EVA) method. The research method used in this study is a quantitative method, with a descriptive approach. This study was conducted by collecting, processing, simplifying, presenting, analyzing financial reports and determining the company's financial performance using the Economic Value Added (EVA) calculation method in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The samples used in this study were PT. Solusi Bangun Indonesia Tbk, PT. Indah Kiat Pulp and Paper Tbk, PT. Duta Pertiwi Nusantara, Tbk, and PT. Yana Prima Hasta Persada Tbk. The results of this study are PT. Solusi Bangun Indonesia Tbk, PT. Indah Kiat Pulp and Paper Tbk, and PT. Duta Pertiwi Nusantara Tbk have positive EVA values during the 2019-2023 period. While PT. Yana Prima Hasta Persada has a negative EVA value in 2020.

PERAN LOGISTIK DAN RANTAI PASOK DALAM MENDUKUNG PENANGANAN DAN PENCEGAHAN STUNTING MENUJU INDONESIA EMAS 2045

2025-07-14T05:02:17+00:00

The purpose of this study was to determine the role of logistics and supply chains in supporting the handling and prevention of stunting towards Indonesia Emas 2045. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several roles of logistics and supply chains in supporting the handling and prevention of stunting towards Indonesia Emas 2045. The role of logistics in supporting the handling and prevention of stunting includes, distribution of nutritional and health products, storage and warehouse management, transportation management, and logistics monitoring and evaluation. Then the role of the supply chain in supporting the handling and prevention of stunting includes, national and local product availability, efficiency and sustainability, multi-sector partnerships and collaborations, and responsiveness to customer needs.

STRATEGI MANAJEMEN SDM DALAM MENINGKATKAN INOVASI KEWIRAUSAHAAN DI STARTUP DIGITAL

2025-07-14T05:30:03+00:00

The purpose of this study is to determine the effectiveness of HR management strategies in increasing entrepreneurial innovation in digital startups. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are Entrepreneurial innovation is a key element in the success and sustainability of digital startups. To create sustainable innovation, a structured, adaptive, and talent-oriented HR management strategy is needed. This strategy covers all aspects ranging from recruitment based on potential and innovation values, sustainable competency development, innovative organizational culture, providing autonomy and responsibility, and reward and recognition systems. With the right HR management approach, startups can form a team that is able to think and act as innovators, as well as internal entrepreneurs who are ready to take the organization to the next level.

PEMBERDAYAAN DANA ZAKAT UNTUK PROGRAM USAHA MIKRO KECIL DAN MENENGAH (UMKM) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) INDONESIA

2025-07-14T06:27:11+00:00

The purpose of this study was to determine the empowerment of zakat funds for the MSME program at BAZNAS in Indonesia. This research approach collects data through literature studies, which involve reading literature from various sources including reports, books, articles, and journals using qualitative and deductive approaches. The findings of this study are that the strategy for implementing the empowerment of zakat funds for the MSME program implemented by BAZNAS includes various integrated approaches, such as providing business capital in the form of goods or money, entrepreneurship training, technical assistance, strengthening communities through the Zakat Community Development (ZCD) approach, providing production and training centers such as Balai UMKM. As well as encouraging the adaptation of fostered MSME actors to the development of digital technology through e-commerce training, online marketing, and utilization of other digital platforms.

MEMBANGUN BRANDING MELALUI KOMUNIKASI DIGITAL

2025-07-14T07:24:33+00:00

The purpose of this study is to determine the effectiveness of building branding through digital communication. This research approach collects data through literature studies, which involve reading literature from various sources including reports, books, articles, and journals using qualitative and deductive approaches. The results of this study are that building branding through digital communication is not just following trends, but a strategic need in facing the dynamics of the modern market. Digital communication allows brands to reach a wider audience, establish more personal relationships, and manage brand image efficiently and measurably. With the right strategies such as building a strong digital identity, optimizing social media, providing quality content, optimizing websites and SEO, email marketing, and collaborating with influencers can form strong branding

PENGARUH WORK-LIFE BALANCE, BEBAN KERJA, DAN STRES KERJA TERHADAP EMPLOYEE ENGAGEMENT

2025-07-15T08:48:19+00:00

In the era of increasingly rapid globalization and digitalization, the dynamics of the world of work are experiencing significant changes. Companies are required to not only focus on productivity, but also on employee welfare. The purpose of this research is to determine the influence of work-life balance, workload, and work stress on Employee Engagement. This research uses a quantitative type of research. Data collection in this research was carried out using two main techniques, namely primary and secondary data. And the population obtained in this study was 150 respondents. The analysis technique in this research uses Multiple Linear Regression with SPSS software. The research results found that work-life balance, workload, and work stress influence employee engagement.

PERAN STRES KERJA, MOTIVASI, DAN WORK-LIFE BALANCE TERHADAP KEPUASAN KERJA SERTA DAMPAKNYA TERHADAP KINERJA KARYAWAN

2025-07-22T02:11:12+00:00

Employee performance is a crucial factor in determining organizational productivity, particularly for production operators, who play a strategic role in supporting the smooth running of the manufacturing process. This study aims to analyze the influence of work stress, motivation, work-life balance, and job satisfaction on the performance of production operator employees. This study used a quantitative approach, involving 130 respondents selected through purposive sampling. Data collection used a questionnaire, and analysis was conducted using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method. The results show that work-life balance, motivation, and job satisfaction have a positive effect on employee performance, while work stress has a negative effect on employee performance. Furthermore, work stress has also been shown to decrease work-life balance, job satisfaction, and performance. These findings provide practical contributions for companies in developing performance improvement policies based on employee welfare.

PENGARUH RETURN ON EQUITY, EARNING PER SHARE, CURENT RATIO, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI

2025-07-22T14:05:37+00:00

The purpose of this research is to analyze the influence of ROE, EPS, CR, and DER on the stock prices of Consumer Goods companies listed on the Indonesia Stock Exchange (IDX). The sample used to support the continuity of the research dynamics is 12 companies listed on the IDX that meet the assessment requirements. The research hypothesis testing was conducted through the adoption of the IBM SPSS 25 for Windows program. In this study, the multiple linear test method was adopted, the classical assumption test, the normality test, the multicollinearity test, the heteroscedasticity test, the determinant coefficient, the T test, and the F test. The results prove that ROE and EPS partially have a significant negative effect on stock prices, and CR and DER have no effect on stock prices. The results of the simultaneous test show that ROE, EPS, CR, and DER have an effect on stock prices. The magnitude of the influence of the four variables on stock prices shows a result of 36% through the Adjusted R Square Value.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI ULANG KONSUMEN PADA PT USAHA SAUDARA MANDIRI TANGERANG

2025-07-23T06:44:48+00:00

This research aims to identify the factors that influence consumer repurchase intention, determine the most dominant factor at PT Usaha Saudara Mandiri, and analyze the efforts of the company's marketing management in maintaining consumer repurchase interest. The method applied in this research is a quantitative descriptive analysis method, carried out by describing the collected data to be analyzed and processed using numerical calculations. Data processing in this study was conducted through simple tabulation analysis to observe the percentage of respondents selecting certain categories. In this simple tabulation analysis, the obtained data is totaled by frequency and converted into percentages. The main purpose of this analysis is to provide an illustration of the data collected by the researcher. The research, which involved 94 consumer respondents who had purchased products from PT Usaha Saudara Mandiri, showed that the factors influencing repurchase intention were product quality (16%), price (70.2%), distribution (7.4%), and commission (6.4%). Thus, it can be concluded that the most influential factor on consumer repurchase intention at PT Usaha Saudara Mandiri is the price factor. The company's marketing management efforts to maintain consumer repurchase interest include providing satisfactory aftersales service. This study is expected to serve as a reference and evaluation for improving the quality of products, pricing, distribution, or promotion in order to increase consumer repurchase interest.

ANALISIS TINGKAT PENDAPATAN PADA UMKM

2025-07-22T02:02:46+00:00

This study aims to analyze the income level of MSMEs that depends on capital, length of business, education, and technology. This study uses a quantitative method with direct data collection from primary sources. The sample in this study was 20 MSMEs. The data collection technique used in this study was a questionnaire. Data analysis used multiple linear regression and processed using SPSS. The results of this study indicate that partially capital, length of business, and technology have a significant effect on the income level of MSMEs. Meanwhile, partially education does not have a significant effect on MSME income. Simultaneously, capital, length of business, education, and technology together influence the income level of MSMEs.

PENGARUH LINGKUNGAN KERJA DAN BEBAN KERJA TERHADAP TURNOVER INTENTION MELALUI STRES KERJA SEBAGAI VARIABEL MODERASI

2025-07-22T02:11:14+00:00

This study aims to determine and analyze the influence of the work environment and workload on turnover intention through work stress as a moderating variable. This study is included in the causal research category using a quantitative approach. Sampling using the Slovin Formula totaling 53 employees from a population of 113 people. Data collection techniques were carried out through observation, interviews, and distributing questionnaires. This study analyzed using the help of Smart PLS (Partial Least Square) software version 3.0 to test the strength of the relationship between turnover intention and its independent variables, namely the work environment, workload, and work stress as a moderating variable. The results of this study are the work environment has a significant effect on turnover intention. Workload does not have a significant effect on turnover intention. Work stress is not able to moderate the influence of the work environment and workload on turnover intention.

OPTIMALISASI PENGUMPULAN ZAKAT MELALUI APLIKASI DIGITAL BERBASIS SYARIAH

2025-07-22T02:19:16+00:00

The purpose of this study is to determine the optimization of zakat collection through sharia-based digital applications. This research approach collects data through a literature study, which involves reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that the use of sharia-based digital applications in zakat collection has had a positive impact on the effectiveness, efficiency, and transparency of zakat fund management in Indonesia. Several applications such as Zakat Mobile BAZNAS, Rumah Zakat App, Dompet Dhuafa Digital, and GoZakat are able to expand reach, accelerate transactions, and increase public trust. However, challenges remain such as low digital literacy, data security issues, compliance with sharia principles, and the need for standard regulations. Therefore, strategies are needed such as socialization and education, strengthening technological infrastructure, collaboration between institutions, and regular sharia audits so that the digital zakat system can run optimally and sustainably.

PERSEPSI GENERASI Z MAHASISWA VOKASI PENERBANGAN TERHADAP ETIKA DALAM KOMUNIKASI DIGITAL

2025-07-22T02:33:58+00:00

This study aims to determine the perceptions of Generation Z aviation vocational students regarding ethics in digital communication. This study uses a descriptive quantitative approach. The sample in this study was 100 active students from the Generation Z category selected through a purposive sampling technique. The data collection technique used a questionnaire distributed through Google Forms. The data analysis used in this study was descriptive statistics. The results of this study indicate that aviation vocational students from Generation Z show a relatively high level of ethical awareness in conducting digital communication, especially in terms of politeness, honesty, and a sense of responsibility for the content conveyed. However, aspects of appropriate language use and awareness of the importance of maintaining digital privacy still require more attention. Therefore, ongoing educational efforts and training are needed so that the values of professionalism and integrity can be further ingrained in students as future professionals in the aviation industry who uphold work ethics.

PERAN EKONOMI KREATIF DALAM MENINGKATKAN PEMBERDAYAAN SOSIAL KOMUNITAS LOKAL

2025-07-22T03:21:16+00:00

In the current era of globalization and digitalization, economic development does not only focus on the industrial and agricultural sectors, but also leads to the development of the creative economy sector. The creative economy, which is based on ideas, creativity and innovation, has become a new driving force in encouraging inclusive and sustainable economic growth. The aim of this research is to determine the role of the creative economy in increasing the social empowerment of local communities. The research uses a qualitative approach with a case study design. The analysis process includes coding data, identifying themes, and interpreting findings in the context of community empowerment through local skills. Triangulation of data sources and member check techniques are used to increase the credibility of research results. The results of this research found that the creative economy has a broad scope and a significant contribution to various aspects of the economy in Indonesia, especially in terms of increasing Gross Domestic Product (GDP), creating jobs, increasing tourism, and empowering local communities. In this section, we will discuss in more depth the role of creative economics in increasing the empowerment of local communities, its impact on job creation, its relationship with the tourism sector, as well as the opportunities and challenges faced by this sector in Indonesia.

PENGARUH PROFITABILITAS, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK: BUKTI DARI INDONESIA

2025-07-11T22:59:27+00:00

This study aims to analyze the effect of profitability, capital intensity, and leverage on tax aggressiveness in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling was carried out by purposive sampling so that the data were 148 samples from consumer goods manufacturing companies listed on the Indonesia Stock Exchange and had met certain criteria. This study uses a quantitative descriptive method, with the testing methods used to analyze the results of the hypothesis are descriptive statistical tests, determination coefficient tests, f tests, partial t tests, chow tests, using STATA 17. The results showed that profitability had a negative effect on tax aggressiveness with a significant value of 0.010 and a regression coefficient value of -0.519. Capital intensity did not affect tax aggressiveness with a significant value of 0.590 and a regression coefficient value of -0.054. Leverage did not affect tax aggressiveness with a significant value of 0.35 and a regression coefficient value of -0.015.

ANALISIS PEMAHAMAN PELAKU UMKM PADA PEMBUATAN LAPORAN KEUANGAN BERBASIS SAK EMKM

2025-07-22T05:18:14+00:00

This study aims to evaluate the level of understanding among Micro, Small, and Medium Enterprises (MSMEs) regarding the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research employs a descriptive approach with a qualitative method. The population consists of MSME actors engaged in bread production in Mandau District, Bengkalis Regency. Data were collected through interviews and documentation involving eight business owners. The findings reveal that although MSME actors have conducted financial record-keeping, it remains basic and has not yet adhered to the principles of SAK EMKM. These results indicate a low level of understanding of applicable financial reporting standards. Therefore, the study highlights the importance of comprehensive education and assistance programs to enhance the quality and compliance of MSME financial reporting in accordance with SAK EMKM

KETERAMPILAN BAHASA HOKKIEN UNTUK AKUNTAN DAN KEUANGAN: DISKRIMINASI ATAU KEBUTUHAN

2025-07-25T12:49:31+00:00

The research objectives are to identify and describe employee demographic profiles. To map the employee position structure from staff to managerial level and above. To identify the diversity of ethnic backgrounds among employees. To analyze the correlation between language and organizational structure and formulate empirical conclusions regarding the dilemma of "need vs. discrimination." Research approach: Case study with a quantitative descriptive approach. The results of this study reveal that the use of Hokkien in companies has a complex dualistic function: it serves as a business necessity for specific purposes and as a functional requirement for communication strategies. For managers, Hokkien is a language that can be used effectively as a conflict. However, when the same language is used for evaluation or promotion, it becomes a more discriminatory mechanism. Therefore, the use of Hokkien as a universal competency becomes less effective.

PENGARUH TINGKAT PENDIDIKAN, PENGALAMAN KERJA DAN KOMPETENSI TERHADAP KINERJA KARYAWAN STUDI KASUS PT ANABATIC TECHNOLOGIES TBK

2025-07-27T09:49:57+00:00

Humans are the driving force and determinant of the direction of an organization, where employee performance is the main indicator of a company's success. This study aims to measure the influence of education level, work experience, and competence on employee performance. The approach used is quantitative, with a simple random sampling method through the distribution of questionnaires to employees of PT. Anabatic Technologies Tbk. A total of 110 respondents were collected and the data were analyzed using multiple linear regression. The results of the analysis show a coefficient of determination (Adjusted R-Square) of 0.378, which means that 37.8% of employee performance variability can be explained by the three independent variables in this study, namely education level, work experience, and competence. Simultaneously and partially, these three variables are proven to have a significant effect on employee performance

PENGARUH DIGITAL MARKETING DAN KUALITAS PELAYANAN TERHADAP LOYALITAS MEREK SEPEDA COMMUTER BIKE DI SOLORAYA DENGAN KEPUASAN MEREK SEBAGAI VARIABEL MEDIASI

2025-07-27T07:07:00+00:00

The purpose of this study is to analyze the influence of digital marketing and service quality on brand loyalty of commuter bikes in Solo Raya with brand satisfaction as a mediating variable. This type of research used in this study is explanatory research using quantitative methods. The population in this study were commuter bike users in Solo Raya. The sampling technique in this study was nonprobability sampling with a purposive sampling approach. This study used primary data in its preparation. The data collection method used in this study was by distributing questionnaires. The data analysis technique in this study used Partial Least Square (PLS) with the help of SMARTPLS Software. PLS-SEM analysis consists of two, namely the Outer model and the Inner model. Outer Model Analysis (Measurement Model Evaluation) with validity tests, reliability tests, multicollinearity tests. While Inner Model Analysis (Structural Model Evaluation) with goodness of fit tests, Q-Square values, and hypothesis tests. Based on the results of the study, it was obtained that digital marketing had a positive and significant effect on brand satisfaction. Service quality had a positive and significant effect on brand satisfaction. Digital marketing had a positive and significant effect on brand loyalty. Service quality has a positive and significant effect on brand loyalty. Brand satisfaction has a positive and significant effect on brand loyalty. Brand satisfaction partially mediates the influence of digital marketing and service quality on brand loyalty.