JURNAL LENTERA BISNIS

PENGARUH ISLAMIC LEADERSHIP DAN MOTIVASI KERJA TERHADAP KOMITMEN ORGANISASIONAL: KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI

Fida Maulidiyah — 2024-09-18

The objective of this research is to explain the affects of Islamic leadership and work motivation on job satisfaction and organizational commitment of employees at PT Usaha Utama Bersaudara (PT UUB). Data was collected using a survey method involving all employees (86 individuals) through a questionnaire with 68 Likert scale statements and observations. The data was analyzed using SPSS 24 and the Sobel Test. The results of the study demonstrate that Islamic leadership and work motivation have a significant impact on job satisfaction, but not on organizational commitment. Job satisfaction significantly affects on organizational commitment and fully mediates and strengthen the relationship between Islamic leadership and work motivation on organizational commitment. Therefore, the company should strengthen Islamic leadership through training that emphasizes Islamic values, enhance motivation with effective strategies and incentives, and improve job satisfaction by enhancing the work environment, recognition, and employee welfare. By doing so, PT Usaha Utama Bersaudara can increase job satisfaction, which positively impacts and strengthens employees' commitment to the organization.

ANALISIS PENERAPAN SOCIAL MEDIA MARKETING INSTAGRAM PADA HOTEL HORISON PALMA PANGANDARAN MENGGUNAKAN FRAMEWORK DRAGONS

Nur Iman Firmansyah — 2024-09-18

Hotel Horison Palma Pangandaran is a company engaged in the hotel industry. This research aims to obtain information and a real picture of how to implement the Instagram social media marketing strategy at the Horison Palma Pangandaran Hotel. The research method used is qualitative descriptive which explains descriptively how to implement the Instagram social media marketing strategy carried out by Hotel Horison Palma Pangandaran. The data collection technique of this study is through interviews with 6 informants, documentation and literature studies, source triangulation, and using the DRAGONS framework analysis. The results of this study show that the company in implementing the dimensions of content creation, content sharing, and community building has been running well. Meanwhile, the connecting dimension still experiences several obstacles that can be repaired and maximized by the Horison Palma Pangandaran Hotel.

IMPLEMENTASI PERANCANGAN INTEGRASI SWOT BALANCED SCORECARD DALAM PENILAIAN KINERJA BISNIS PAKAN KELINCI PADA RABBIT BROTHERS DI KABUPATEN BANDUNG

D. Iwan Riswandi — 2024-09-18

Rabbit Brothers is one of the rabbit breeders established in 2017 located in West Java, West Bandung Regency. Rabbit Brothers rabbit feed sales in 2023 fluctuated. The tighter the competition, the company needs to determine strategies in business management to determine the company's current performance. The purpose of this study is to describe the strategy based on SWOT analysis, design a Rabbit Brothers rabbit feed strategy map based on SWOT Balanced Scorecard integration, performance measurement and performance assessment of Rabbit Brothers rabbit feed based on SWOT Balanced Scorecard integration, and improve Rabbit Brothers rabbit feed business performance based on SWOT Balanced Scorecard integration. The methods in this research are SWOT Analysis, Balanced Scorecard, Analytical Hierarchy Process Software Expert Choice, and Key Performance Indicator Lead Indicator. Rabbit Brothers rabbit feed strategy and strategy map, one of which is increasing profits, Rabbit Brothers rabbit feed performance is 93.04%, meaning that the company's performance is in a very healthy condition with the category (AAA). The performance of the four performance perspectives that are not optimal is improved on strategic initiatives, one of which is the content creation program.

PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN PADA TOKO SX SEPATAN (Studi Pada Konsumen Toko Offline Di Kabupaten Tangerang)

Eko Sugiyanto — 2024-09-18

This research aims to determine the influence of service quality, price and customer satisfaction partially or simultaneously. The sample for this research was 100 respondents where they were visitors to the XS Sepatan store. The technique used is total sampling. The data collection technique uses a questionnaire whose validation and reliability have been tested. The analysis technique used is multiple linear regression analysis. The results of this research show that: (1) Service Quality has a positive and significant influence on Customer Satisfaction as evidenced by the Service Quality variable (X1) having a calculated t value of 3.742 > t table 1.984 with a significance level of 0.000 < 0.05. (2) Price is positive but has no influence on Customer Satisfaction as evidenced by the Price variable (X2) having a calculated t value of 1.169 < 1.984 with a significance level of 0.245 > 0.05. (3) Customer Satisfaction has a positive and significant influence. This can be proven from the calculated f value of 11, 187 > f table 3.09 with a significant value of 0.000 < 0.05. The results of the analysis are expected to provide useful information for business people in improving service quality, product pricing and customer satisfaction regarding proper business management.

ANALISIS KINERJA RANTAI PASOK PADA PROSES SOURCE, TRANSFORM, DAN FULFILL DENGAN METODE SCOR DAN AHP PADA TELKOM WITEL BANDUNG

Selvi Cahyani — 2024-09-18

Telkom Witel Bandung is a telecommunications and networking service provider serving the Telkom Bandung area. The company has experienced staff reductions and organizational changes following the transformation to B2B services, which have impacted the execution of High Speed Internet (HSI) projects. Performance measurement of the supply chain was conducted using the Supply Chain Operation Reference (SCOR) and Analytical Hierarchy Process (AHP) methods. The evaluation focused on three core processes: source, transform, and fulfill. Performance indicators were derived from KPI validation by employees and managers at Telkom Witel Bandung, resulting in 26 selected indicators with attributes including reliability, responsiveness, agility, cost, profit, and environmental. Indicator weighting was performed using AHP with Expert Choice 11. Analysis of normalized actual data revealed that five indicators with scores below 90 (Excellent) require improvement. The total performance score of 117.461 indicates that Telkom Witel Bandung’s performance is classified as very good.

ANALISIS PENERAPAN CUSTOMER RELATIONSHIP MANAGEMENT (CRM) PADA PT. EAST WEST SEED INDONESIA DALAM MEMPERTAHANKAN DAYA SAING

Rafa Tartila — 2024-09-18

This research aims to find out what factors can influence the results of use and also the implementation of CRM. The data to be obtained from informants was selected using purposive sampling techniques and using qualitative methods. The results of this research indicate that in implementing Customer Relationship Management there are obstacles or obstacles that occur in the dimensions of people, processes and technology at PT. East West Seed Indonesia. Based on the SWOT analysis results, it can be seen based on the quadrants at PT. East West Seed Indonesia is in Quadrant I (Progressive) which can be interpreted as PT. East West Seed Indonesia has good strengths which can then be utilized as an opportunity to encourage company progress.

IMPLEMENTASI KONTEN MARKETING SOSIAL MEDIA INSTAGRAM PMJ UNIFORM TAHUN 2024

Muhammad Miftahul Huda — 2024-09-18

Fashion has always been a necessity for everyone from babies to adults. Every Indonesian knows what they wear every day. Globally, fashion means a popular style in a particular culture to support the appearance of someone who uses it, or it can be interpreted as a unique characteristic for the person who wears it. The purpose of this study was to determine methods for implementing, executing, and evaluating business social media marketing content for PMJ UNIFORM marketing. Data was collected through observations of other uniform competitors on Instagram social media and interviews with internal MSME informants. This research was conducted using descriptive qualitative research, with object analysis. The results of this study found marketing content needed to increase interaction and knowledge on the @pmjuniform_official Instagram account, when this research was conducted PMJ UNIFORM did not have an Instagram account as a means of promotional media on the internet. With that, the hope of the researcher is also umkm will continue to post interesting and consistent content after this research, because it is very important to maintain and increase insight on Instagram in order to increase sales.

PENGARUH STRATEGI PEMASARAN TERHADAP MINAT BELI PELANGGAN PADA PAKET WISATA DI NUANSA TOUR AND TRAVEL BANDUNG (STUDI KASUS PADA NUANSA TOUR AND TRAVEL BANDUNG TAHUN 2023)

Alya Putri Gustira Munaf — 2024-09-18

This research aims to identify and analyze the impact of marketing strategies on consumer purchase intention at Nuansa Tour and Travel Bandung. This research uses a descriptive quantitative method with a survey approach, utilizing questionnaires distributed to consumers who have seen Nuansa Tour and Travel content on social media. The variables studied include the marketing mix (product, price, place, promotion, people, process, and physical evidence) and consumer buying interest, which are measured using a Likert scale. The data analysis technique uses a simple linear regression test to determine the relationship between marketing strategies and purchase intention. This research provides insight for Nuansa Tour and Travel in developing more effective marketing strategies to increase consumer buying interest. Recommendations include improving service quality, adjusting competitive prices, optimizing distribution channels, and strengthening promotions through social media. Thus, Nuansa Tour and Travel can better fulfill consumer needs and preferences and increase their competitiveness in the tourism market.

PENGARUH MODAL, TENAGA KERJA, LAMA USAHA TERHADAP PENDAPATAN DENGAN TEKNOLOGI SEBAGAI VARIABEL MODERATING (Studi pada Kelurahan Wonokoyo Kecamatan Beji Pasuruan)

Sugeng Hariadi — 2024-09-18

This research aims to understand the influence of capital, labor, length of business on income with technology as a moderating variable. This research uses an associative quantitative method, with a minimum sample size of 50 respondents, using multivariate (correlation or multiple regression), the tests used in this research use descriptive statistical analysis, instrument reliability tests, validity tests, reliability tests, classical assumption tests, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, T test, r test. The results of the research show that 1. capital (X1) has a significant effect on income (Y) the sig value obtained is 0.00 > 0.05, so that H0 is accepted 2. labor (X2) has a significant effect on income (Y) the significant value is obtained is 0.000 < 0.05, so H0 is accepted 3. Length of business (X3) has a significant effect on income (Y). The significant value obtained is 0.00 < 0.05, so H0 is accepted 4. Interaction variable between Capital and Technology ( X1Z) has a significant effect on Income (Y) with a significant value of 0.000 < 0.05. Therefore, H0 is accepted 5. The interaction variable between Labor and Technology (X2Z) has a significant influence on Income (Y) with a significant value of 0.003 < 0.05. Therefore, H0 is accepted. 6. The interaction variable between Business Length and Technology (X3Z) has a significant influence on income (Y). The significant value is 0.000 > 0.05, meaning H0 is accepted.

PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, DAN PROGRAM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

M Hendri Yan Nyale — 2024-09-18

The regional revenue heavily relies on vehicle taxes, playing a crucial role as one of the main pillars in generating significant income to support local development. Therefore, optimizing state revenue becomes crucial to achieve the government's expected targets. This research aims to examine the effects of taxpayer awareness, tax socialization efforts, and tax amnesty programs on the compliance level of vehicle taxpayers. The population focused on in this study consists of vehicle taxpayers registered at the SAMSAT office in Bogor City. Data collection utilized the simple random sampling method and Slovin's formula to obtain a sample size of 400 respondents. The type of data used is primary data analyzed through the use of a questionnaire with the assistance of SPSS software version 26, and the results were analyzed using a multiple linear regression analysis approach. The findings of this research prove that taxpayer awareness, tax socialization, and tax amnesty programs have a positive impact at a significance level of 5% (X1= 0.266, X2= 0.306, and X3= 0.318).

ANALISIS STRATEGI SOCIAL MEDIA MARKETING DALAM MEMPERTAHANKAN BRAND AWARENESS PADA DOTATO DONAT KAMPUNG (Studi Kasus pada Instagram Dotato)

Jihan Hanifah Sony — 2024-09-18

Dotato Donat Kampung, a prominent MSME in the culinary sector, has effectively built substantial brand awareness among students in Jatinangor. However, it faces challenges in sustaining this awareness. This research aims to analyze the social media marketing strategies employed by Dotato Donat Kampung to maintain its brand presence. Utilizing a qualitative approach with a descriptive method, the research involved detailed interviews with both the owners. The effectiveness of the social media marketing strategies was evaluated using the TOWS method. The findings indicate that Dotato Donat Kampung's social media marketing is fairly successful in boosting brand awareness and product sales, although there are certain Instagram features that have not been fully utilized. The analysis highlights the need to optimize the use of Instagram ads and broadcast channels to sustain brand awareness and broaden audience reach.

ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTIES DAN REAL ESTATE DI BEI

Anessya Anggia Savitri — 2024-09-18

Industrial development during the transformation period as a policy of every business entity whose existence is urgent for the welfare of all audiences and economic growth, with the principle of building an independent and ever-growing economy. The observation is intended to analyze the impact of profitability, liquidity, solvency, and activity ratio variables on company value in the property and real estate sector listed on the IDX for the period 2020-2022. The observation has a population of 85 companies in the property and real estate sector listed on the IDX. The purposive sampling technique was used to take samples in the observation. The sample obtained from this technique was 64 companies. The analysis method for programming observation data is multiple linear regression processed with SPSS. The research indicates that starting from liquidity, solvency, and activity ratio there is a match with the company's value, while profitability is the opposite.

ANALISIS STRATEGI INFLUENCER MARKETING PADA INSTAGRAM STUDIO DAPUR TAHUN 2024

Yudhistira Akhmad Kurniawan — 2024-09-18

Business competition has significantly increased over time as various companies introduce innovative flagship products. Consumers are more likely to choose well-known brands when selecting products. Therefore, companies must find effective marketing strategies to ensure that consumers recognize the products or services offered. One factor that can influence a company's or enterprise's recognition is improving brand awareness. To increase brand awareness, one of the most appropriate strategies is using influencers as part of promotions, or influencer marketing. Influencer marketing involves promoting products through influencers to their followers. The purpose of this research is to understand the stages and implementation of influencer marketing at Studio Dapur. The method used in this research is descriptive qualitative, consisting of participatory observation, interviews, documentation, and triangulation. The results of this study conclude that the implementation of the influencer marketing strategy on Studio Dapur's Instagram has yielded positive results, particularly in terms of engagement rate, with an average achievement of 1-5% from the four influencers used. These results indicate strong performance and have a direct impact on increasing brand awareness.

ANALISIS DETERMINAN HARGA SAHAM BASIC MATERIALS TAHUN 2018-2022

Delia Septy Dwi Sucahyo — 2024-09-18

The research intends to evaluate the impact of leverage ratios, market ratios, and dividend policies on stock prices. All basic materials companies on the Indonesian Stock Exchange until 2022 constitute the research population, then using a purposive sampling method the sample can finally be determined, namely 15 basic materials companies on the Indonesian Stock Exchange during the period 2018 to 2022. Data was collected through documentation techniques referring to annual financial data and historical stock price data and analyzed using multiple regression techniques using SPSS data processing tools. The results of the analysis show that the leverage ratio has no effect on stock prices, while the market ratio and dividend policy have a significant effect on stock prices.

PELAKSANAAN PRINSIP UTMOST GOOD FAITH UNTUK PRODUK ASURANSI PROPERTY ALL RISK

R. Muh Deddy Hanif Sardjito — 2024-09-18

This research aims to analyze the full application of the principle of good faith in Property All Risk (PAR) insurance products in Indonesia. This study explores how these principles are implemented by insurance companies and understood by policyholders, with a focus on potential challenges and misunderstandings that may arise. This research uses a qualitative approach using interviews and surveys of policyholders and insurance company representatives. Findings reveal that often there is a lack of clear communication from insurance companies regarding the terms and conditions of PAR policies. Many policyholders do not fully understand coverage and exclusions due to the complex legal language used in the policy. This lack of understanding can cause disputes during the claims process. This study is limited to the Indonesian insurance market and focuses on one type of insurance product only. This research suggests that insurance companies need to improve their communications strategies to ensure that policyholders fully understand the terms of their insurance policies. This can be done by simplifying the language used in the policy and providing a more comprehensive explanation during the policy issuance process.

DAMPAK LAYANAN PERBANKAN DIGITAL TERHADAP KINERJA PERBANKAN DI INDONESIA

Ida Ayu Putu Megawati — 2024-09-18

Advances in digital technology encourage the transition from conventional lifestyles to the digital era, one of which is digital banking services. The use of electronic media in financial products is expected to provide faster, easier, and more appropriate services to customer needs (customer experience), and ensure that customers can make transactions independently by paying attention to security aspects. Banking performance can of course also be influenced by the adoption of these digital banking services. This study aims to determine the effect of digital financial services such as electronic money, ATMs, credit cards, SMS banking and internet banking on banking performance in Indonesia in 2021-2023. Using simple linear regression analysis techniques, it can be seen that credit cards and internet banking can have a significant positive effect on banking performance. A positive relationship is also shown by the SMS banking variable but is not significant. Meanwhile, ATMs and e-money show a negative and insignificant effect on banking performance in Indonesia.

MODEL PERILAKU PENGGUNA APLIKASI QRIS DAN HUBUNGANNYA TERHADAP IMPULSIVE BUYING

Akhwanul Akhmal — 2024-09-18

This type of research is quantitative research that assesses the QRIS user behavior model and its relationship with Impulsive Buying. Research was conducted on people who use QRIS in carrying out online and offline transactions. This research uses the UTAUT approach. This research also supports IKU 1 Polytechnic LP3I Jakarta, namely the work readiness of graduates because of. In this study there are 4 independent variables (X) and 2 dependent variables (Y), namely, performance expectancy (X1), effort expectancy (X2), social influence (X3), facilitating conditions (X4), behavioral intention (Y1), Impulsive Buying (Y2) Respondents in this study were LP3I Jakarta polytechnic students who belonged to generation Z with a birth year range of 2002-2006 who used QRIS as many as 100 people. For more accurate results, respondents taken were those who had used QRIS >5x. The results of hypothesis testing in this research prove that performance expectancy has a significant positive effect on user behavior intention. This means that performance expectancy influences behavioral intention that the use of QRIS digital payments is very fast and efficient. Hypothesis testing in this research proves that effort expectancy has a significant positive effect on user behavior intention. This means that effort expectancy influences behavior intention so that those using QRIS digital payments can learn and become more skilled in using the new information system

PENGARUH ORIENTASI PELANGGAN, KEPUASAN PELANGGAN YANG DIMEDIASI OLEH KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN

Dodi Ria Atmaja — 2024-09-18

Competition in the service industry encourages companies to improve customer orientation and service quality in order to achieve customer satisfaction and loyalty. This study aims to analyse the relationship between customer orientation, service quality, customer satisfaction, and customer loyalty at Honda repair shops in Tangerang. Using a quantitative approach, this study involved 100 Honda repair shop customer respondents. Data was collected through an online questionnaire and analysed using Structural Equation Modeling (SEM). The results state that customer orientation has a positive effect with service quality and customer satisfaction, service quality affects customer satisfaction, service quality mediates the relationship between customer orientation and customer satisfaction, and customer satisfaction has a positive effect on customer loyalty. This research has a contribution to the Honda Workshop by making customer loyalty a final strategy of the Honda Workshop. It is recommended that Honda workshops improve customer orientation and service quality to increase customer satisfaction and loyalty. Research limitations include a relatively small sample size and limited geographic coverage, opening up opportunities for further research on a larger scale.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

Lusiana Maria Samosir — 2024-09-18

This study focuses on the impact of company size, profitability, solvency, and reputation of public accounting firms on audit delay in mining companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The population in this study includes all mining companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample was selected using a purposive sampling method with many samples so that a total of 75 were obtained. The analysis technique used in this study was multiple linear regression analysis. The results of the study stated that partially company size and profitability did not have an impact on audit delay in mining companies listed on the Indonesia Stock Exchange in 2019-2021. On the other hand, solvency and KAP size have an impact on audit delay for mining companies listed on the Indonesia Stock Exchange in the 2019-2021 period. In addition, simultaneously Company Size, Profitability, Solvency, and KAP Reputation affect Audit Delay in mining companies listed on the IDX in 2019-2021. The value of Adjusted R Square is 0.313 with an impact of 31.3% for audit delay and the remaining 68.7% is influenced by other variables outside this study.

PENGARUH KUALITAS PELAYANAN DAN PROMOSI PENJUALAN TERHADAP LOYALITAS KONSUMEN (STUDI PADA PRODUK BY.U DI KOTA BANDUNG)

Girda Aulia Rishyadi — 2024-09-18

This study aims to observe the effect of service quality and sales promotion on consumer loyalty in by.U users in Bandung City. The method used in this study is quantitative descriptive. Through the distribution of questionnaires to obtain data using a Likert scale that is processed and tested. The population in this study were consumers in Bandung City who made purchases by.U so that the population is unknown. The sample was taken using non-probability sampling, namely purposive sampling. The sample size was calculated using the Lemeshow formula to obtain 100 respondents. The results of the study and hypothesis testing in this study are that service quality and sales promotion have a positive and very significant effect on consumer loyalty with a sig. 0.000. Service quality has a positive and very significant effect on consumer loyalty with a sig. 0.001. Sales promotion has a positive and significant effect on consumer loyalty with a sig. 0.020. The results of this study indicate that the R square coefficient value is 44.9%. Data processing and testing were carried out using validity and reliability tests, correlation tests, multiple linear regression, determination coefficient analysis, T tests and F tests.

ANALISIS PERAMALAN PERMINTAAN BENSIN PERTAMAX MENGGUNAKAN METODE TIME-SERIES FORECAST PADA PT. ZINDAN UTAMA JAYA PADA TAHUN 2024

Muhammad Zindan Taufikurrahman — 2024-09-18

Gas Station PT. Zindan Utama Jaya is a company engaged in the marketing of fuel and gas located in Cirebon City. This study aims to enable the company to see the prediction of the amount of fuel demand in the next period so that the company can prepare fuel stock in this case Pertamax fuel, and the company can also prepare future marketing strategies seen from the forecast results. The research method used is quantitative with a time-series method that uses historical data on gasoline sales at PT. Zindan Utama Jaya for one year as the main data and its implementation with the dimensions of time series, behavior of demand, and causes of demand behavior. In its calculations, this study uses the moving average method, exponential smoothing, and adjusted exponential smoothing with error calculations using MAD, MSE, and MAPE. The results of this study indicate that the most effective calculation method calculated from the smallest error is the exponential smoothing method with α = 0.1.

ANALISIS PROSES ADMINISTRASI DI DEPARTEMEN MARKETING PADA PT RAGA PERKASA EKAGUNA

Prihandono — 2024-09-18

This research was conducted to determine the administrative process in the Marketing department at PT Raga Perkasa Ekaguna. The purpose of this research is to determine the obstacles and solutions in solving problems that occur during the administrative process in the Marketing department at PT Raga Perkasa Ekaguna. Data collection techniques through observation and interviews. The observations carried out are collecting observational data about the object that the writer is researching. The author conducted direct interviews with the parties concerned in implementing the administrative process in the Marketing department. There are obstacles that occur in the administrative process in the Marketing department at PT Raga Perkasa Ekaguna, namely the company's lack of experience capability, lack of human resources, inappropriate company software and hardware, lack of company funds, not meeting the required legality, admin and company work experience. client, the company's NPT does not meet the requirements, and the company's CSMS does not meet the minimum CSMS value. The solutions taken to overcome the obstacles that occur are looking for cooperation partners, completing the organizational structure with competent human resources, completing software and hardware, seeking funding from banks and investors, looking for projects that comply with legality, admin, NPT and company work experience, updating CSMS database and complete current evidence from the project.

ANALISIS PARTISIPASI PROGRAM ASURANSI NELAYAN MANDIRI TERPERCAYA DI KOTA SIBOLGA

Nur Aisyah — 2024-09-18

The purpose of this research is to analyse the participation of the trusted independent fishermen insurance program in sibolga city. Descriptive qualitative research type. Data collection methods are observation, interview and documentation. Information in this research totalled 5 people from small fishermen and traditional fishermen and the main informant in this research was the sibolga city marine and fisheries office. The number of fishermen who participated in the independent fisherman insurance programme in sibolga city amounted to 800% of fishermen or 69% of this programme recorded since 2012 and this is the first life insurance provided to fishermen. While the number of fishermen who do not participate in the independent fishermen insurance programme is 359 fishermen or 31%. The reason for fishermen who do not participate in the independent fishermen's insurance programme is because fishermen think that there are many cases of fraudulent insurance and fishermen are wary of the programme, then low public knowledge of the independent fishermen's insurance programme, besides that they also think that by following the insurance, they pray for us to be harmed in business. Whereas this government programme is very helpful to the community in the event of accidents and unwanted events when sailing for fishing.

PENGARUH PEMAHAMAN DIGITALISASI SISTEM ADMINISTRASI PAJAK DAN DIGITAL TRANSFORMASI TERHADAP KEPATUHAN PAJAK NON-KARYAWAN

Brenda Ernsky Palar — 2024-09-18

Tax compliance is crucial for sustainable economic development and fiscal stability. This study explores the impact of understanding digitalization of tax administration systems on digital transformation and tax compliance. Using a quantitative approach, data were collected through an online questionnaire distributed to 100 graduates from the Faculty of Economics at Universitas Advent Indonesia, selected via random sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that understanding digitalization of tax administration systems has a positive and significant effect on digital transformation, supporting strategic changes in business management through technology. Additionally, understanding digitalization of tax administration systems significantly affects tax compliance; the better the understanding, the higher the tax compliance. However, digital transformation does not significantly impact tax compliance, and understanding digitalization of tax administration systems through digital transformation does not significantly affect tax compliance. These findings suggest that enhancing tax compliance requires a comprehensive approach including regulation, awareness, and taxpayer motivation, alongside leveraging digitalization to improve tax administration efficiency.

NIAT BERALIH PENGGUNAAN SMARTPHONE: MENGINTEGRASIKAN KERANGKA KERJA DORONG-TARIK-TAMBAT

Muhamad Syaeful Anwar — 2024-09-18

This study empirically examines and analyzes the factors influencing the switching intention usage of Android smartphone to iOS smartphone. The research investigates three main categories: push factors, pull factors, and mooring factor. Push factors include dissatisfaction and low quality. Pull factors include alternative attractiveness and perceived usefulness. Mooring factor include switching costs. The research design employs an explanatory approach to determine one or more variables that explain the cause-and-effect relationship with other variables. Data was collected through a survey using Google Form with 123 respondents. Data analysis was conducted using SPSS software to analyze respondents characterstics and SmartPLS software to analyze the measurement model and structural model. The results show that push and pull factors positively and significantly affect switching intention. Switching costs moderate the influence of pull factors on switching intention of smartphone usage while, switching costs do not moderate the influence of push factors on switching intention of smartphone usage.

STRATEGI PENGEMBANGAN EKONOMI KREATIF MELALUI KEARIFAN LOKAL SEBAGAI PENUNJANG DAYA TARIK WISATA

Benedhikta Kikky Vuspitasari — 2024-09-18

The aim of the research is to provide an overview of creative economy development strategies and programs based on local wisdom in Bengkayang Regency. This descriptive qualitative research was conducted in Bengkayang Regency. The research subjects are the government, community, creative business owners, and visitors. Researchers use data collection methods such as interviews, observation, documentation, and literature studies for the purpose of looking at phenomena as a whole and partially. By using a qualitative descriptive approach, the researcher wants to examine the object as a whole by collecting data in the form of information, observation notes, and narrative interviews. The research results are based on SWOT analysis. The development of tourism in Bengkayang cannot be separated from the existence of rich culture in the local area. To be able to find out the strategies used to develop cultural tourism in Bengkayang, a potential analysis is needed by mapping strengths to be able to take advantage of cultural tourism opportunities in Bengkayang. The factors that need to be considered in developing microareas in Brape Sawa activities so that they are economically feasible are as follows: taking into account the physical and non-physical environment of the area and culture as important resources to consider so that they can be recognized by the younger generation, Promotion of tourism using information technology through print and electronic media, collaboration opens up opportunities to improve the quality of cultural tourism in Bengkayang, but is supported by government policy by increasing and encouraging the role of local investment.

ANALISIS SOCIAL MEDIA MARKETING COFFEE SHOP KOMPOSISI MENGGUNAKAN THE CIRCULAR MODEL OF SOME (STUDI PADA INSTAGRAM @KOMPOSISI_ID)

Livvya Laksmitha Cahyaningtyas — 2024-09-18

Social media marketing is a strategy that is often used by businesses such as the coffee shop Komposisi on Instagram @komposisi_id. The results of the existing engagement rate have not reached the target, so an analysis was carried out to find out the cause in depth using the model from The Circular Model Of SOME. This study uses a qualitative method by reducing data, presenting data, and determining conclusions, as well as data collection techniques through interviews with five informants, observing Instagram @komposisi_id, and literature studies. As a result, the social media marketing of the coffee shop Komposisi on Instagram has been implemented properly based on the implementation of the share and optimize stages. However, the implementation of the manage and engage stages has not been effective because it has not been implemented properly, indicating the need for improvements and improvements to the overall stages to further increase engagement.

IMPLEMENTASI SAK-EMKM BERBASIS MS. EXCEL TERHADAP LAPORAN KEUANGAN UMKM (STUDI KASUS PADA PETANI TOGE DI PULAU BINTAN – KEPULAUAN RIAU)

Hendra Candra — 2024-09-18

MSME actors on Bintan Island face various challenges that can hinder their business development, one of the main challenges is the low level of financial literacy among MSME actors. This research aims to create a healthier and more sustainable economic environment on Bintan Island. By facilitating MSME actors in adopting accounting practices that are in accordance with accounting standards through a template based on Ms. Excel. The research methods used are qualitative descriptive, participatory and content analysis approaches. Meanwhile, the data collection techniques used are surveys, interviews, observations and FGD. The results of this study show that after the implementation of the SAK EMKM template based on Ms. Excel, the majority of respondents felt ease in preparing their business financial statements. They also feel helped by the SAK EMKM format provided in a template that has been automatically designed using formulas. In addition, the level of satisfaction with the use of this template is also quite significant, because respondents are very confident that the resulting financial statements are not only accurate, but also meet the accounting standards required for financing applications to financial institutions. The resulting impact for the government is that most respondents who have not completed their taxation plan to fulfill their tax obligations.

KAJIAN KINERJA GURU UNTUK PENGUATAN KEBERLANJUTAN SEKOLAH VOKASI STUDI PADA SMK NEGERI 1 MOJOSONGO BOYOLALI TAHUN 2024

Arifah Kurniawati — 2024-09-18

This research aims to analyze the study of teacher performance for strengthening the sustainability of vocational schools at SMK Negeri 1 Mojosongo Boyolali in 2024. This research method is quantitative. In this study the population used was teachers at SMK N 1 Mojosongo Boyolali totaling 146 teachers. The number of samples in this study was selected based on the Simple Random Sampling technique and calculated by the Slovin formula and obtained a sample of 107 teachers. The data used in this study are primary and secondary data. The data collection technique in this study used a questionnaire. The data analysis technique used in this research is Partial Least Square (PLS) using the help of SMARTPLS Software. PLS-SEM analysis consists of two Outer model and Inner model. The results showed that self-efficacy has a significant positive effect on teacher performance. First, high self-efficacy increases teachers' confidence in their abilities, which has a direct impact on improving performance. Second, self-efficacy also contributes to motivation, where teachers who feel capable tend to be more motivated to teach well. Furthermore, high motivation has a positive effect on teacher performance, facilitating better achievement of teaching goals. Finally, self-efficacy influences teacher performance through work motivation, suggesting that increased self-efficacy can result in stronger motivation, which in turn improves their performance. This confirms the importance of developing self-efficacy in the educational context to achieve optimal results.

ANALISIS PENGARUH KUALITAS PELAYANAN, HARGA, CITRA MEREK DAN WORD OF MOUTH TERHADAP KEPUASAN PELANGGAN TRANSPORTASI ONLINE (GOJEK)

Harun Raudhatul Na’im — 2024-09-18

This study aims to analyze the effect of service quality, price, brand image and word of mouth on online transportation customer satisfaction (gojek). This research method is quantitative. In this study, the population used is all people who have used Gojek Transportation services. The sampling technique in this study used purposive sampling. The data used in this study are primary data. The data collection method used in this study was a questionnaire. The data analysis technique used in this research is Multiple Linear Regression using the SPSS 25 test tool with validity test, reliability test, classical assumption test, hypothesis testing, f test, and t test, and determination coefficient test. The results showed that service quality has a positive and significant effect on customer satisfaction. Price has no significant effect on customer satisfaction. Brand image has a positive and significant effect on customer satisfaction. Word of mouth has a positive and significant effect on customer satisfaction.

PENGARUH STORE ATMOSPHERE TERHADAP CUSTOMER LOYALTY KIBOU COFFEE KEMANG, JAKARTA

Alif Tamir — 2024-09-18

Business competition may not be separated from now, judging from the growth of coffee shops that are mushrooming in the Jakarta area and other big cities. Because of the many coffee shops that already exist, as a businessman it is important to innovate to stay ahead of its competitors, the success of a store's excellence can be seen from how loyal its consumers are, because stores that can maintain consumer loyalty will get long-term success. One of the influences is the atmosphere of the store, therefore the researcher wants to analyze this phenomenon in the Kibou coffee shop with a quantitative method of correlation to obtain data to find the relationship between these two variables studied, so that we can find out how much of a relationship there is between the atmosphere of the store and consumer loyalty.

ANALISIS PENGARUH HARGA, KUALITAS, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN YANG DIMEDIASI OLEH MINAT BELI LAMPU PANDAWA LED

Govanda Elcovano Adenza Faradz — 2024-09-18

This quantitative study aims to analyze the effect of price, quality, and promotion on purchasing decisions mediated by buying interest in Pandawa Led lamps. The population in this study were consumers of Pandawa LED lamps at the Gema Lawu Elektronik Plaosan store, from which data was taken in part with a Likert-scale questionnaire. The sampling technique in this study was non probability sampling with a purposive sampling approach. The data analysis technique used in this study is to use PLS-SEM analysis consisting of two Outer model and Inner model. The results showed that price, product quality and promotion had a positive and significant effect on purchasing decisions. Likewise, price, product quality and promotion have a positive and significant effect on purchase intention. The same results on the mediating variable can be explained that buying interest mediates the influence between price, product quality and promotion variables on purchasing decisions.

PENGARUH KARAKTERISTIK UMKM TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SELF EFFICACY SEBAGAI PEMODERASI

Ausgaria Ega — 2024-09-18

This study aims to understand the factors that affect the quality of loan proceeds for students who use self-efficacy as a moderating model. The data collection technique uses a quantitative survey method that is derived from providing a silent and timely questionnaire to 117 respondents who are students at UMKM Nasabah BTPN Syariah, with the results being analyzed using a Likert scale. Based on data analysis using the regression analysis technique with interaction, alat uji PROCESS SPSS 27. It appears that the trade owner's discernment, the employees' recognition, and the business's life span positively affect the quality of the SAK EMKM credit portfolio. Then again, accounting information negatively affects the quality of SAK EMKM's money exchanges. The relationship between the owner's, operator's, and long-term commerce recognitions and the quality of the business's budgetary portfolio is not influenced by self-efficacy. Self-efficacy adjusts the relationship between mindfulness and mindfulness.

PENGARUH INTRINSIC MOTIVATION TERHADAP BEHAVIORAL INTENTIONS PADA STARTUP BERORIENTASI HIJAU

Ni Putu Maha Lina — 2024-09-18

The study aims at analyzing the direct and indirect effects of intrinsic motivation, perceived ease of use, and behavioral intention on the 270 employees of eco-oriented startups in Bali. This study was conducted based on research gaps, namely: 1) the limitations of research that emphasizes intrinsic motivation in the behavioral intention of using recruitment games; and 2) the lack of studies that enrich the combination of SDT and TAM theory. The data were collected using a questionnaire with the help of SmartPLS. The results showed that: 1) Intrinsic motivation has a significant positive relationship to perceived ease of use; 2) Perceived ease of use has a significant positive relationship to behavioral intention; 3) Perceived ease of use mediates intrinsic motivation and behavioral intention; and 4) Intrinsic motivation has a significant positive relationship to behavioral intention.

EFEK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN MELALUI MEDIASI MANAJEMEN LABA

Hendrik ES Samosir — 2024-09-18

The purpose of this study is as follows. To determine the effect of Good Corporate Governance/GCG (Institutional Ownership, Managerial Ownership, Board of Commissioners Size) on Financial Performance (ROA). To determine the effect of Good Corporate Governance/GCG (Institutional Ownership, Managerial Ownership, Board of Commissioners Size) on Earnings Management. To determine the effect of Earnings Management on Financial Performance (ROA). To determine the effect of Good Corporate Governance/GCG (Institutional Ownership, Managerial Ownership, Board of Commissioners Size) on Financial Performance (ROA) through Earnings Management. The research method is quantitative method, associative research. The results of the study did not show a significant effect of Institutional Ownership on Earnings Management. There was no significant effect of Institutional Ownership on ROA. There was no significant effect of Managerial Ownership on Earnings Management. There was no significant effect of Managerial Ownership on ROA. There was no significant effect of Earnings Management on ROA. There is no significant influence of the Size of the Board of Commissioners on ROA. There is a significant influence of the Size of the Board of Commissioners on ROA.

PENGARUH KEPUASAN KERJA DAN STRES KERJA TERHADAP KINERJA PADA KARYAWAN PT. INKA MULTI SOLUSI (IMS) MADIUN

Raihan Fadhil Hakim Musyaffa — 2024-09-18

The purpose of this study was to analyze the effect of job satisfaction and job stress on performance in employees of PT Inka Multi Solusi (IMS) Madiun. This research method uses a quantitative approach. This research uses primary data sources. Primary data was collected using a questionnaire. The population in this study were all employees who worked at PT.IMS Madiun, totaling 2540 people. The sampling technique used purposive sampling with certain criteria. Based on Malhotra's calculation, the sample used was 82 respondents. The data analysis methods used in this study are validity, reliability, and research instrument tests. SPSS software was used to analyze the research data. The results of this study are that job satisfaction, job stress can affect employee performance. Job satisfaction, job stress simultaneously have a significant impact on employee performance. If job satisfaction increases by 1 unit, employee performance is expected to increase by 0.557. In addition, it is known that the regression coefficient for the work stress variable is 0.206, which is positive. This indicates that when job stress increases by 1 unit, employee performance also tends to increase by 0.206.

PENGARUH PENERAPAN STANDAR OPERASIONAL PROSEDUR DAN DISIPLIN KERJA TERHADAP KINERJA: KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI

Amelia Cindy Cahya Adisty — 2024-09-18

This study aims to analyze the influence of Standard Operating Procedures (SOP) implementation and work discipline on employee performance with job satisfaction as a mediating variable at PT. Paragon Technology and Innovation. The research employs a quantitative approach with purposive sampling technique. Data were collected through questionnaires distributed to 85 employees. Data analysis uses Structural Equation Modeling (SEM) with SmartPLS. The results show that: (1) SOP has a negative insignificant effect on employee performance, (2) Work discipline has a significant positive effect on employee performance, (3) SOP has a significant positive effect on job satisfaction, (4) Work discipline has a significant positive effect on job satisfaction, (5) Job satisfaction has a significant positive effect on employee performance, (6) Job satisfaction cannot mediate the relationship between SOP and employee performance, and (7) Job satisfaction can mediate the relationship between work discipline and employee performance.

HUBUNGAN KARAKTERISTIK INTERNAL DAN EKSTERNAL TERHADAP TINGKAT KETERAMPILAN DAN PRODUKTIVITAS USAHA WANITA PENGOLAH IKAN ASIN PASCA COVID-19

Debora Exaudi Sirait — 2024-09-18

The purpose of this study was to analyze the profile of coastal women's businesses in salted fish processing, to study coastal women's businesses in salted fish processing for increasing their family's income and economy and to study the relationship between external and internal factors that influence (support and inhibit) and empowerment efforts through coaching in salted fish processing in Nenas Siam Village, Medang Deras District, Batu Bara Regency. The method used was qualitative descriptive. The data collected in this study consisted of two types of primary data and secondary data obtained by: (1) using a questionnaire that had been tested for validity and reliability, (2) interviews using questionnaires were conducted by asking and answering questions directly to selected respondents to obtain primary data, (3) secondary data collection was carried out by reviewing literature related to and relevant to this study and (4) conducting observations, namely direct observations in the field. The collected data were tabulated and analyzed using non-parametric statistical tests (Spearman Rank Correlation).

PENGARUH SELF EFFICACY, PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, DAN SOCIAL INFLUENCE TERHADAP NIAT PENGGUNAAN E-WALLET PADA UMKM KECAMATAN GEMOLONG

Muhammad Celebastian Sugiarto — 2024-09-18

The purpose of this study is to analyze self-efficacy, performance expectancy, effort expectancy and social influence on the behavioural intention of MSME players in Gemolong Subdistrict to adopt e-wallet. This study uses quantitative research methods, more than 200 questionnaires were distributed to MSME players in Gemolong Subdistrict and 170 were responded obtained to assess the reliability and validity of the instrument. This study uses Partial Least Square Technique using SMARTPLS app. This study found that self-efficacy has a significant influence into e-wallet behaviour intention, the performance expectancy variable found has a significant influence into behaviour intention of e-wallet, the effort expectancy variable wasn’t have significant influence into behavioural intention of e-wallet, and social influence variable found that have a significant influence on behavioural intention of e-wallet.

PENGARUH LAMA USAHA, UKURAN USAHA SERTA MODAL USAHA TERHADAP KINERJA UMKM DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI PADA UMKM DI SUMATERA UTARA

Herti Diana Hutapea — 2024-09-18

This study aims to determine the effect of length of business, business size and business capital on MSME performance with financial literacy as a moderating variable in MSMEs in North Sumatra. Data collection using questionnaire distribution via google form with whattsap. The sampling technique used convenience simple random sampling. Determination of the number of samples using the Hair J.F. formula, (2010) the number of representative samples is dependent on the number of indicators multiplied by 5 to 10. The number of samples in this study was the number of indicators x 5 = 17 x 5 = 85. So that the sample of this study was 85 MSME players assisted by the North Sumatra Province cooperative and UKM office. And in hypothesis testing using Smart PLS 4.0. The results showed that the length of business and business size had a positive and significant effect on the performance of MSMEs in North Sumatra and business capital had no effect on the performance of MSMEs in North Sumatra while financial literacy did not moderate the influence between length of business, business size and business capital on the performance of MSMEs in North Sumatra.

ANALISIS DAMPAK COVID-19 PADA LAPORAN LABA RUGI

Fitri — 2024-09-18

The Covid-19 pandemic has had a significant impact on various aspects of life, including the economy and industries in Indonesia. This impact is reflected in the profit and loss statements, which are important indicators in understanding a company's financial performance. This research aims to analyze the profit and loss statements of PT. Mayora Indah Tbk. from 2018 to 2022, with a focus on how the Covid-19 pandemic has affected the company's financial performance. The research method used in this study is descriptive analysis, using secondary data from the company's profit and loss statements during the period. The results of the analysis show that the company experienced various changes in financial performance during the 2018-2022 period, as a response to the challenging economic conditions caused by the pandemic. Although there was a decline in performance in 2021, the company was able to overcome the negative impact and achieve positive growth in 2022. This analysis provides a comprehensive understanding of PT. Mayora Indah Tbk.'s adaptability and success in facing economic and market challenges during the Covid-19 pandemic. This research provides important insights into how leading manufacturing companies like PT. Mayora Indah Tbk. can survive and grow amidst the uncertain business and economic landscape caused by the global pandemic.

MANAJEMEN SARANA DAN PRASARANA PENDIDIKAN DI SEKOLAH MENENGAH KEJURUAN (SMK) NEGERI 3 JAKARTA PUSAT

Dikson Silitonga — 2024-09-30

This research aims to analyze the management of educational facilities and infrastructure at the Vocational High School (SMK) Negeri 3 Jakarta Pusat. Educational facilities and infrastructure are crucial components in achieving effective and efficient learning processes. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results indicate that the management of facilities and infrastructure at SMK Negeri 3 Jakarta Pusat has been carried out quite well, but there are still some challenges that need to be addressed. The processes of planning, procurement, maintenance, and evaluation of facilities and infrastructure have followed the existing procedures, although their implementation has not been optimal. Supporting factors include the commitment of the school administration and support from the local government. Meanwhile, inhibiting factors consist of budget limitations, lack of participation from some stakeholders, and technical issues in facility maintenance. This research suggests that the school should enhance coordination with the government and private sector to obtain more adequate budget support. Additionally, there needs to be an improvement in the capacity of facility and infrastructure management personnel, as well as the development of continuous training programs. Regular evaluations and stricter supervision are also expected to improve the quality of facilities and infrastructure management at SMK Negeri 3 Jakarta Pusat.

PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT, JOB DEMANDS, DAN BURNOUT TERHADAP KEPUASAN KERJA KARYAWAN

Ardari Ara Zirinita — 2024-09-18

This study aims to analyze the effect of perceived organizational support, job demand, and burnout on employee job satisfaction at the Regional Office of the Directorate General of Taxes in Central Java II. This study uses a quantitative approach with data collection techniques through online questionnaires using Google Form. The research sample is determined by the purposive sampling method, and the data are analyzed using the SmartPLS 3.3 software. The results showed that perceived organizational support had a positive and significant influence on employee job satisfaction with a T-Statistic value of 6,754 (p <0.05). Job demand also has a positive and significant influence on employee job satisfaction with a T-Statistic value of 3,687 (p <0.05). In addition, burnout has a positive and significant influence on employee job satisfaction with a T-Statistic value of 3,713 (p <0.05). This study provides new insights on the importance of managing organizational support, workload, and burnout conditions to increase employee job satisfaction.

PENDEKATAN TECNOLOGICAL, ORGANIZATIONAL AND ENVIRONMENT CONTEXT DALAM MENGKAJI PERFORMA BISNIS PADA USAHA INDUSTRI EKONOMI KREATIF TERKAIT ADOPSI AI DI BIDANG PEMASARAN

Herwan Abdul Muhyi — 2024-09-18

This study aims to analyze the factors influencing the readiness for artificial intelligence (AI) adoption in marketing among business actors in the creative industry sector in West Java. The research employs a quantitative approach, collecting data through surveys and questionnaires from 226 respondents. Multiple regression analysis was conducted to examine the relationship between technological, organizational, and environmental factors on business performance. The results indicate that organizational context factors significantly influence AI adoption in marketing, while technological and environmental contexts do not show a significant impact. These findings provide insights for business practitioners in formulating more effective strategies for AI adoption to enhance business performance in the creative industry sector.

PENANGANAN KETIDAKAKURATAN CATATAN INVENTARIS PADA GUDANG DIVISI INFRASTRUKTUR PERHUBUNGAN PT PINDAD

Nadya Allyssia Putri — 2024-09-18

The Transportation Infrastructure Division of PT Pindad is responsible for the management and distribution of materials and components necessary for the company's production and operations. However, this Division often faces issues with inventory record inaccuracies. This inaccuracy occurs due to a discrepancy between the actual stock in the Warehouse and the data in the SAP ERP system. This research aims to analyze the inventory records in the Warehouse of the Transportation Infrastructure Division of PT Pindad using a qualitative descriptive approach method. The results of this study, through fishbone diagram analysis, show that the main cause of inventory record inaccuracies is employees not reserving materials through the ERP SAP system and the absence of SOPs regulating material reservations. As a solution, it is recommended to design Standard Operating Procedures (SOP) for the production material request (reservation) process through the ERP SAP system, which includes stages from the production department's material request, inventory management by the Warehouse, to the storage of finished goods back in the Warehouse after the production process is completed.

ANALISIS GAYA KEPEMIMPINAN PADA PRAKTIK STUDI KELAYAKAN BISNIS DALAM ERA EKONOMI DIGITAL DI DAERAH PERBATASAN

Yeremia Niaga Atlantika — 2024-09-18

This study aims to describe the leadership styles applied in the business evaluation process, specifically through business feasibility studies in the digital economy era. The research adopts a descriptive method with a qualitative approach. The study was conducted with informants from business actors in Bengkayang Regency, West Kalimantan. The informants included five individuals from agricultural, plantation, culinary, and service business clusters. The research shows that in the digital economy era, market aspects have become increasingly complex due to rapid changes in consumer behavior. Companies must adopt a comprehensive approach, utilizing digital data, social media, and big data to more accurately identify market segments and consumer preferences. High competition in the digital market demands adaptation and innovation to stay relevant. In the garment business, focusing on accurately identifying product demand is crucial, while service businesses, such as traditional clothing rentals, adjust marketing strategies based on consumer needs. Effective leadership in managing markets involves professionalism and active consumer participation. A participative leadership style proves effective in addressing complex business challenges.

DETERMINAN UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY

Dewi Anggraeni — 2024-09-18

In the Financial Services Authority (OJK) Regulation number 44/POJK.04/2016 all issuers listed on the Indonesia Stock Exchange (IDX) are required to submit their annual financial reports no later than 3 (three) months or 90 (ninety days). Internal factors that affect audit delay are company size while external factors are audit opinions. This study was conducted using a quantitative approach with multiple linear regression methods. The data used are the annual reports of wholesale trading companies listed on the Indonesia Stock Exchange for 2019-2022. In addition, with the purposive sampling technique, issuers must submit their financial reports consecutively during the 2019-2022 period so that only 128 samples meet the requirements. The results show that company size and audit opinion partially have an effect on audit delay. The results of this study confirm that audit opinions have a negative effect on audit delay because the increasing number of unqualified opinions will reduce the number of days of the audit examination process. An issuer that receives an unqualified opinion means that it has met the financial report requirements according to accounting standards and has complied with the rules set for the company. This is also good news for management to immediately submit its audited financial report to interested parties

PEMETAAN PENERAPAN PENGELOLAAN KEUANGAN UMKM SEKTOR PARIWISATA KAB. PANGANDARAN

Nurillah Jamil Achmawati Novel — 2024-09-18

This research discusses mapping the implementation of financial management in Micro, Small and Medium Enterprises (MSMEs) in the tourism sector in Cintakarya Village, Pangandaran Regency. This research aims to map financial management practices, with a focus on the implementation of non-cash payments (QRIS), financial recording, and investor needs. The research method used was qualitative with in-depth interviews and direct observation of 31 MSMEs. The results show that only one MSME has implemented QRIS, while the majority of MSMEs have not carried out regular financial records and still use manual methods. Some MSMEs also expressed the need for investors, even though there were limitations in business development capacity. Of the MSMEs involved, 64.5% expressed their willingness to participate in assistance in three main areas: investment applications, non-cash payments and financial recording. In conclusion, comprehensive assistance is needed to increase financial literacy and implement digital technology in managing the finances of MSMEs in the tourism sector, to support the growth and sustainability of their businesses in the future.

PERUBAHAN ORGANISASI DARI PERSPEKTIF MANAJEMEN SUMBER DAYA MANUSIA DALAM JURNAL TERINDEKS SCOPUS: ANALISIS BIBLIOMETRIK

Arbi Abdul Kahfi — 2024-09-18

The aim of this study is to advance knowledge of organizational change research trends from a human resource management perspective using the Scopus database and bibliometric research. Analysis was conducted to look at the trend of publications between 1977 and 2021; using author, journal, country, subject, research institute/university, and various keywords related to organizational justice as search terms. 401 research articles became the source of data analysis. The results showed that the number of publications on the results of research on this topic in Scopus in 2006-2022 experienced a significant increase. In the realm of organizational change from the perspective of human resource management, change management is the most frequently used keyword. Human resource management functions were found to be still slightly associated with organizational changes that occurred. With these findings, it will help the development of future research.