JURNAL LENTERA BISNIS

ANALISIS EKONOMI KREATIF DAN PENGGUNAAN TEKNOLOGI DIGITAL STUDI TENTANG TRANSFORMASI DAN PELUANG PERTUMBUHAN BISNIS

Suli Da'im — 2025-01-15

This study aims to examine the development of the creative economy and the adoption of digital technology through a qualitative approach and bibliometric analysis. Data collection was carried out by reviewing literature published between 2018 and 2023 to ensure the relevance and timeliness of the information. The analysis method used VOSviewer software to identify trends and patterns in the literature and map out research areas that require further exploration. The findings show that, although there is a close connection between the creative economy, technology, and digital economy, the research cluster covering these four topics is relatively smaller compared to other topics, indicating significant research gaps. The study identifies that policies accelerating digital transformation and the development of the creative sector in Indonesia can be key drivers of creative economy growth. Furthermore, digital transformation in Indonesia's economy holds significant potential despite challenges related to technological disparities and labor absorption. This research also highlights the importance of digital infrastructure and the enhancement of human resource quality to support digital economic growth. These findings provide valuable insights for researchers and practitioners to further explore under-discussed topics and offer a strong foundation for future research on the role of the creative economy and technology in creating new opportunities in the digital age.

PENGARUH KUALITAS LAYANAN, REVIEW ONLINE TERHADAP KEPUTUSAN PEMBELIAN TIKTOK

I Ketut Raka Saputra — 2025-01-15

At this time, technology and information are increasingly sophisticated and increasingly experiencing very rapid growth. Commercial online platforms have emerged as one of the key pillars in the midst of the global commerce ecosystem in the rapidly expanding electronic age. One of the newest companies in the e-commerce space, Tiktok Shop, takes a different tack by fusing social media with online buying. defining a number of research projects, such as research models and mechanisms-based research methodologies, through data collection and testing. Reference sources must be used to support the definition of a research plan in order for the presentation to be accepted by academics. Using a quantitative approach, this study was carried out in Denpasar City, Bali, with a target demographic of Tiktok users who are familiar with and use Tiktok Shop. With 112 respondents, the sample was drawn via incidental sampling, a method for selecting samples at random or inadvertently. An online questionnaire measuring purchasing decisions, service quality, and online customer reviews using a grading scale was used to gather primary data. The SEM-PLS technique was used to analyse the data using Smart-PLS software, which included hypothesis testing, structural model evaluation (inner-model), and assessment (outer model). where the findings demonstrate that service quality significantly and favourably influences consumers' decisions to buy. Purchase decisions are also positively and significantly impacted by the influence of online consumer reviews.

KINERJA KARYAWAN PRODUKSI CV.XYZ DIPENGARUHI OLEH DISIPLIN KERJA DAN BUDAYA ORGANISASI

Fitri Destriani — 2025-01-15

Every organization must strive to achieve company goals. One aspect that can support progress within a company is employee performance. This finding intends to see how much the contribution of work discipline and cultural organizational culture to employee performance. Distributed questionnaires in this study were distributed to 40 production employees who were used as samples. The data was then processed using Smart Partial Least Square (PLS) to determine the validity, reliability, and hypothesis tests. This study shows the results that employee performance is positively influenced by work discipline and organizational culture. Employees who are able to obey all company regulations and are able to apply the culture set by the company will make employees able to improve their performance.

ANALISIS STRATEGI CUSTOMER RELATIONSHIP MANAGEMENT DALAM MEMBANGUN LOYALITAS PELANGGAN PADA BISNIS DEARLY CAKE

Ayu Wulandari — 2025-01-15

This study aims to analyze the implementation of Customer Relationship Management (CRM) strategies in building customer loyalty at Dearly Cake. CRM is an essential approach to enhancing customer relationships, maintaining satisfaction, and creating sustainable loyalty. This study uses a qualitative method with a purposive sampling technique to dig deeper into the CRM strategy implemented by Dearly Cake, the factors that influence its effectiveness, and the challenges faced in the implementation process. The results show that Dearly Cake successfully builds customer loyalty through effective communication, personalized service, and consistent product quality. However, challenges such as limited human resources and suboptimal customer data management hinder the maximum implementation of CRM. The study provides recommendations to enhance technology usage in customer data management and ongoing staff training to support more effective CRM implementation. It is expected that this study will provide insights for other businesses aiming to improve customer loyalty through effective CRM strategies.

PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA PT X JAKARTA PUSAT

Fadhel Adam Syahaical — 2025-01-15

This study aims to analyze the impact of work discipline and motivation on employee performance, with job satisfaction acting as an intermediary variable. A quantitative research method was utilized in this investigation. The target population consisted of employees at PT X, located in Central Jakarta. The sampling process utilized a purposive sampling method, involving a total of 80 respondents. Data collection was conducted using a questionnaire formatted on a Likert scale. For data analysis, PLS technique was applied with the assistance of SMARTPLS 4.0 software. The PLS-SEM analysis consists of two main components: the Inner Model and the Outer Model. The result showed that motivation positively affects employee performance, but the impact is not significant. In contrast, work discipline has a positive and significant influence on employee performance. Moreover, both motivation and work discipline contribute positively and significantly to job satisfaction. Additionally, job satisfaction acts as a mediator in the relationship between motivation and work discipline with employee performance.

ANALISIS PERAN MEGA, MACRO, DAN MICRO INFLUENCER DALAM PROMOSI PRODUK KECANTIKAN (STUDI PADA KONTEN INFLUENCER DI TIKTOK)

Marchella Sinolungan — 2025-01-15

This research discusses the role of mega, macro, and micro influencers in promoting beauty products through the TikTok platform using the AISAS (Attention, Interest, Search, Action, and Share) approach. The purpose of this study is to analyze the role of influencers in attracting attention, building interest, encouraging information search, triggering purchases, and encouraging audiences to share promotional content. This research uses a descriptive qualitative method with a literature study approach and content analysis from TikTok social media. The results show that each level of influencer has a significant role in increasing consumer buying interest. Micro-influencers can reach specific audiences with authentic content, macro-influencers are trusted to provide in-depth reviews that are educative, while mega-influencers help increase brand awareness with a wider audience reach. This promotional strategy is proven to increase engagement, build trust, and impact sales of beauty products

PENGARUH PERCEIVED QUALITY, PERCEIVED VALUE, BRAND TRUST DAN BRAND IMAGE TERHADAP BRAND LOYALTY YANG DIMEDIASI OLEH CUSTOMER SATISFACTION

Dodi Ria Atmaja — 2025-01-15

Pepsodent is a toothpaste where consumers will buy toothpaste repeatedly because it has good quality at an affordable price. The aim of this research is to determine the factors that influence brand loyalty and customer satisfaction such as perceived quality, perceived value, brand identification, brand trust and brand image. This research was conducted on 145 respondents in West Jakarta who had used Pepsodent by collecting questionnaire data online. Sampling in this research was by using purposive sampling technique. With the circulation of other toothpaste brands, it is recommended that companies maintain consumer satisfaction and trust in companies that produce good quality products. The results obtained show that there is a positive and significant influence between the variables perceived quality, perceived value, brand identification, brand trust and brand image on customer satisfaction, as well as the existence of a positive and significant influence between the variables perceived quality, perceived value, brand trust and brand image on customer satisfaction. brand loyalty. Apart from that, there are several results which state that there is no positive and significant influence, namely between brand identification and brand loyalty, and customer satisfaction does not have a significant effect as a mediation between perceived value and brand loyalty, then, customer satisfaction also does not have a significant effect as a mediation between brand identification of brand loyalty

PENGARUH MINAT WIRAUSAHA DAN SELF EFFICACY TERHADAP KINERJA UMKM DI BENGKAYANG

Eligia Monixa Salfarini — 2025-01-15

Performance is an important thing that must be considered in the growth of Small and Micro Enterprises (MSMEs). This study aims to identify and analyze the effect of entrepreneurial interest and self-efficacy on the performance of MSMEs in Bengkayang City. This research is quantitative research with a survey approach. Questionnaires were used in collecting data on 58 MSME players in Bengkayang City who were included in the culinary, service, basic food and clothing businesses. The variables studied included entrepreneurial interest, self efficacy and MSME performance. The data analysis technique uses multiple regression tests using SPSS as an analytical tool to determine the effect of entrepreneurial interest and self efficacy on MSME performance. The results showed that entrepreneurial interest had no effect on performance while self efficacy had a positive effect on performance. The results also showed that entrepreneurial interest and self efficacy together had an effect on the performance of MSMEs in Bengkayang City. The higher the entrepreneurial interest and self efficacy, the higher the performance of MSMEs.

TRANSFORMASI ADMINISTRASI PENJUALAN GROSIR: IMPLEMENTASI SOP DI CV BOBOHO SELLER

Siti Mahmudah — 2025-01-15

This study aims to analyze the impact of implementing Standard Operating Procedures (SOP) in sales administration at CV Boboho Seller, a wholesale company in Surabaya. The SOP was applied to all stages of sales administration, from ordering, stock verification, and invoice creation to reporting, which were previously manual and are now integrated with the Olsera digital system. This research used a descriptive qualitative method, with data collected through observation, interviews, and documentation. Data analysis techniques included data reduction, data presentation, and conclusion drawing conducted iteratively to ensure the validity of findings. The results show that structured SOP accelerates workflows, improves recording accuracy, and reduces administrative errors. The digital technology allows each division to work efficiently and enhances customer satisfaction. These findings are relevant to other wholesale companies seeking to improve efficiency and productivity through administrative digitalization. This technology-based SOP model offers potential as a guide for other wholesalers in optimizing operations.

PENGARUH PEMBAYARAN PAJAK SECARA ONLINE TERHADAP KEPUASAN WAJIB PAJAK DENGAN VARIABEL MEDIASI DIGITAL LITERACY DI KPP PRATAMA CIMAHI

Angela Sabatini Lappra — 2025-01-15

Indonesia as a developing country, is increasingly utilizing digitalization to facilitate various transactions, including tax payments. Taxpayer satisfaction is an indicator used to measure the effectiveness of tax services, which can encourage compliance. This study aims to analyze the impact of online tax payments on digital literacy and taxpayer satisfaction, as well as the mediating role of digital literacy. The research was conducted on corporate taxpayers registered at KPP Pratama Cimahi using purposive sampling, involving 180 respondents. Data collection was done through questionnaires measured using a Likert scale. The data analysis technique used was Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results showed that online tax payment has a significant impact on digital literacy (H₁ accepted), but does not directly have a significant impact on taxpayer satisfaction (H₂ rejected). Digital literacy has a significant impact on taxpayer satisfaction (H₃ accepted) and mediates the relationship between online tax payment and taxpayer satisfaction (H₄ accepted). The study concludes that improving digital literacy can strengthen the positive impact of using the online tax payment system on taxpayer satisfaction. The government needs to enhance socialization and digital infrastructure, as well as provide ongoing training to support the utilization of technology in tax payments.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Anggi Sinta Dermawan — 2025-01-15

This study aims to analyze the impact of information technology and the quality of tax services on taxpayer compliance. Taxation challenges in Indonesia, such as the vast geographical coverage and the need for advanced technology-based administration, highlight the importance of digitalization. Digitalization is expected to enhance the efficiency of tax collection, reduce administrative costs, and simplify reporting and monitoring processes. Responsive, professional, and ethical tax services are also necessary to encourage voluntary compliance. Data were collected from 150 taxpayers in South Jakarta and analyzed using the SEM-PLS approach to evaluate the validity and relationships between variables. The results indicate that information technology does not directly influence taxpayer compliance. However, the quality of tax services plays a significant role in improving taxpayer integrity and compliance, particularly through information technology optimization. Tax digitalization supported by high-quality tax services can enhance taxpayer compliance levels and optimize tax revenue.

PENINGKATAN DAYA SAING MELALUI PLATFORM SHOPEE DENGAN ANALISIS SWOT (STUDI KASUS : MTRSTORE.ID)

Sahlul Haq Robbani — 2025-01-15

MTRSTORE.ID is a thrift shop business operating in the fashion industry, offering imported thrift products such as jeans, chinos, and cargo pants. This business was chosen due to the rapid trend growth in the sector, particularly among teenagers. This study aims to analyze the competitiveness of MTRSTORE.ID, a thrift shop operating on the Shopee e-commerce platform, using the SWOT analysis approach. In the context of globalization and advancements in information technology, businesses like MTRSTORE.ID face challenges to remain relevant and competitive in an increasingly tight market. The analysis results show that MTRSTORE.ID has strengths, including high sales potential through Shopee's large user base and attractive promotions. However, the business also faces weaknesses, such as intense competition and high administrative costs. Opportunities to boost sales include participating in discount programs and utilizing Shopee's advertising features, while threats such as price competition and challenges in maintaining product quality need to be addressed. This research employs a qualitative methodology with a case study approach. It recommends that MTRSTORE.ID implement these strategies to enhance its competitiveness on Shopee, utilizing the SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis framework.

PENGARUH PERSEPSI NILAI DAN ELECTRONIC WORD OF MOUTH TERHADAP INTENSI MENONTON FILM LOKAL DI BIOSKOP MELALUI MEDIASI SIKAP

Regina Deka Sofia — 2025-01-15

The objective of this study is to examine the impact of perceived value and electronic word of mouth on the intention to watch local films in cinemas, both directly and through attitude mediation. A survey-based data collection approach was employed, utilizing a questionnaire administered to 437 respondents in the city of Banten, Tangerang. The data were analyzed using Multiple Regression Analysis and the PROCESS Mediation Test. The findings indicate a positive effect of perceived value, both directly and indirectly through attitude mediation, on the intention to watch local films in cinemas. Additionally, the study reveals that the effect of electronic word of mouth on the intention to watch local films in cinemas is fully mediated by attitude. This research offers managerial insights, suggesting that marketers and stakeholders within the Indonesian film industry should develop marketing strategies that enhance consumers' perceptions of value and foster positive attitudes toward the behavior of watching local films in cinemas.

EVALUASI EFEKTIVITAS SERVANT LEADERSHIP DAN MOTIVASI KERJA TERHADAP KINERJA PERSONIL SATPAS DALAM MENINGKATKAN PELAYANAN PENERBITAN SIM DI WILAYAH HUKUM POLRESTABES PALEMBANG

Novi Indah Earlyanti — 2025-01-15

This research is motivated by the quality of the National Police's Human Resources (HR) and public services which are not yet optimal, Standard Operating Procedures (SOP) which are still complicated, vocational school-based assessments which are still not running well, the integrity of officers is weak, and leadership style is something that must continue to be improved in the SIM service. The purpose of this research is to determine the evaluation of the effectiveness of servant Leadership and work motivation on the performance of Satpas personnel in improving SIM issuance services in the Palembang Police Legal Area. The concept or theory of Servant Leadership (X1) from Yulk (2016:62), work motivation (X2) is explained by Uno's theory (2017:53) and performance (Y) uses Robbins' theory (2015:76). This research uses quantitative methods with a cross-sectional research design. The target population in this research is the Palembang Police Traffic Unit personnel, 176 people who work at the Palembang Police. Meanwhile, the target population is 36 Satpas personnel. The data collection technique uses a 50-item questionnaire with a Likert scale. The data analysis technique used is Multiple Linear Regression Analysis. The research results show that the calculated F value is 425.013 with a significance level of 0.000. The t value is 7.538 with a significance value between Servant Leadership and the performance of Satpas personnel in improving SIM issuance services of 0.000. The multiple linear regression equation is ????̂ = 0.453 + 0.615X1 + 0.241

MOTIVASI HEDONIC SHOPPING PADA GENERASI Z DI KOTA BANDUNG

Ria Arifianti — 2025-01-15

The phenomenon of shopping is an interesting discussion from a social and economic perspective, the development of the era has given rise to various choices of shopping methods with the aim of making it easier for buyers to access the goods and services they will buy, one of which is online shopping which is increasingly popular among young people, especially generation Z. This study aims to explain how hedonic shopping motivation is carried out by Gen Z, how they choose to shop not only to meet their needs but also the choice is based on providing emotional pleasure and satisfaction and following certain trends that are currently popular in society or commonly known as Fear of Missing Out (FOMO). This study uses the theory of hedonic shopping motivation according to Hirschman and Holbrook (1982) who developed the concept of hedonic shopping types which state that a consumer gets satisfaction from the shopping experience regardless of the benefits or uses obtained from purchasing the goods as an analytical tool for evaluating hedonic shopping motivation in generation Z in Bandung City. This descriptive research conducted aims to create a systematic, factual, and accurate description or picture of the implementation of hedonic shopping motivation in the retail industry. Based on the analysis results, it was found that hedonic shopping motivations were driven by adventure shopping, gratification shopping, role shopping, value shopping, social shopping, and idea shopping.

KEPATUHAN TATA KELOLA PERUSAHAAN DAN PERAN KOMISARIS INDEPENDENT PADA PERUSAHAAN KELUARGA DI INDONESIA

Rana Destalia — 2025-01-15

This study aims to determine the compliance of family corporate governance in Indonesia and to see whether independent commissioners influences the compliance of family corporate governance. The population in this study were non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection used the purposive sampling method. Based on the results of the Pooled OLS regression, it is known that family companies have a lower level of compliance than non-family companies and independent commissioners have an insignificant effect on the disclosure of corporate governance compliance.

EFEKTIVITAS PEMELIHARAAN ASET DI KOMPLEKS SEKRETARIAT UKM BARAT DAN TIMUR

Afifah Rashif — 2025-01-15

This study aims to evaluate the effectiveness of fixed asset maintenance, particularly buildings, in the UKM West and East Secretariat Complex at Universitas Padjadjaran Jatinangor. The evaluation was conducted using three indicators of effectiveness: timeliness, appropriateness, and efficiency. The findings indicate that asset maintenance has been carried out on schedule, met user needs, and utilized the budget efficiently. However, challenges such as limited funding and insufficient user participation in maintaining the facilities remain. To address these issues, this study recommends the establishment of standard operating procedures (SOPs) for damage reporting, improved coordination among stakeholders, and optimized budget allocation. These improvements are expected to enhance the sustainability and efficiency of asset management. The results of this study serve as a reference for better and more effective asset maintenance practices in the future.

ANALISIS KOMPETENSI PELATIHAN DAN PENGAWASAN TERHADAP KINERJA KARYAWAN PT. TOYOTA ASTRA MOTOR

Endah Pujiastuti — 2025-01-15

Examining the interconnected dynamics of competence, training, and supervision as well as their individual and combined effects on worker performance is the goal of this study. Through the use of quantitative research methods, this study collects data mostly through interviews using a quantitative descriptive framework. The partial analysis's findings show that PT. Toyota Astra Motor employees' performance is positively impacted by competence in a statistically meaningful way. The results also show that employee performance inside the company is positively and significantly impacted by training. Additionally, it was discovered that PT. Toyota Astra Motor employees' performance was positively and significantly impacted by supervision. The simultaneous analysis's findings highlight how competence, training, and supervision all work together to significantly and favorably impact employee performance inside the same company. Training and communication account for 93.7% of the variance in employee performance, according to the adjusted R2 value, meaning that other independent variables not included in this study may be responsible for the remaining 6.3%.

COUNTERPRODUCTIVE WORK BEHAVIOR: PENGARUH JOB DEMAND DAN KNOWLEDGE MANAGEMENT

Gusti Putu Devandra Yudhistira — 2025-01-15

The study highlights the impact of job demand and knowledge management in the company towards the counterproductive work behavior of drivers and co-drivers in a bus company. Conducted at PT Gunung Harta Transport Solutions, Malang, Indonesia, the research involved 79 bus crew consists of drivers and co-driver that are selected through simple random sampling from a population of 382 crew. Data for the research were collected via questionnaire and analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) method. The result reveal that knowledge management had a significant negative impact towards counterproductive work behavior and that job demand positively and significantly influence counterproductive work behavior. These findings can be valuable for human resource management to manage and mitigate employee’s counterproductive work behavior with the help of a good knowledge management and the right amount of job demand.

DINAMIKA PASAR UANG DAN PERAN SKEPTISISME PROFESIONAL AKUNTAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI

Nizar Zulkarnain — 2025-01-15

The takeover of Silicon Valley Bank (SVB) by the Federal Deposit Insurance Corporation (FDIC) in March 2023, which occurred just a month after the bank was recognized as one of the top 20 banks in the United States, provides significant lessons regarding the uncertainty that can engulf even the most respected financial institutions. The study aims to identify various factors that influence investment decisions in the money market, focusing on the challenges faced by investors in the face of market uncertainty and limited information available. The approach method used is Qualitative Descriptive with data collection techniques using document studies, interviews and content analysis which are then analyzed using thematic analysis. The results of this study show that investment decision-making in the financial market is greatly influenced by various factors, both internal and external, including greed, overconfidence, media coverage, faith) and FOMO. Thus, it is necessary to be skeptical of professional accountants in determining investment decisions to reduce the risk of errors due to inaccurate or manipulative information.

LOYALITAS WISATAWAN TERHADAP KOTA BATAM SEBAGAI DESTINASI WISATA

Riki Andiko — 2025-01-15

Batam City is one of the areas that is a favorite tourist destination for domestic and foreign tourists. However, Batam City is considered better known as a transit city before tourists visit Singapore and Malaysia. This study aims to analyze the effect of destination performance and destination image on tourist satisfaction and loyalty to Batam City as a destination. This type of research is quantitative. The respondents of the study were tourists who had visited Batam City more than twice. The collection of research data using questionnaires and the collected data was analyzed using the SEM-PLS approach and assisted by SMARTPLS statistical software. The results of the study indicate that destination performance has an influence on destination image. Destination performance has a significant influence on tourist satisfaction with Batam City, while destination image has no influence on tourist satisfaction with Batam City. The results of this study also prove that satisfaction has a significant influence on tourist loyalty to Batam City as a tourist destination. The results of this study are expected to contribute to stakeholders to make strategic policies in increasing tourist loyalty to Batam City as a tourist destination.

ANALISIS RESILIENSI FINANSIAL: PERAN MODAL SOSIAL, SUMBER DAYA EKONOMI, DAN PERILAKU KEUANGAN DALAM MENGHADAPI KERENTANAN

Naufal Afif — 2025-01-15

This study aims to map the level of individual financial resilience in the Kedu area based on the Financial Resilience Spectrum category, which includes four levels: severe financial vulnerability, high financial vulnerability, low financial vulnerability, and financially resilient. This study uses a survey method with a purposive sampling approach, involving 47 respondents domiciled in the Kedu area. The research instrument is based on four components of financial resilience: economic resources, financial products and services, financial knowledge and behavior, and social capital. The results show that the average financial resilience of respondents is at low vulnerability with a value of 2.53, with the social capital component contributing the highest to the overall value, while the financial knowledge and behavior component is in the lowest position. Complementing the analysis, a comparison between respondents with various income levels was also carried out. The results of this study are relevant for policy makers, financial institutions, and community organizations to design interventions that support increased financial resilience, especially for vulnerable groups.

ANALISIS EMPLOYEE ENGAGEMENT, KOMITMEN ORGANISASI, DAN ROTASI KERJA TERHADAP KINERJA

Yolanda Irfania — 2025-01-15

Every organization wants to have employees with work results that continue to increase. If there is an increase in employee performance, it will have a good impact on organizational performance. The purpose of this study is to understand the effect of employee engagement, organizational commitment, and job rotation on employee performance. The population and sample used were 47 employees of BKPSDM Pamekasan Regency. Data were obtained through distributing questionnaires and processed by utilizing Smart Partial Least Square (SmartPLS) software. This study proves that the level of employee performance is positively influenced by employee engagement, organizational commitment, and job rotation on employee performance. Employees who have a sense of attachment, uphold commitment in the organization, and have a high chance of rotation will make the performance deployed by employees increase.

PERAN GREEN VALUE PADA PENGARUH SUSTAINABLE BEHAVIOUR YANG DIMEDIASI OLEH ENVIRONMENTAL SUSTAINABILITY BELIEFS DAN SOCIAL SUSTAINABILITY BELIEFS

Arya Dita Aflaha — 2025-01-15

This study aims to analyze the effect of Green Value on Sustainable Behaviour mediated by Environmental Sustainability Beliefs and Social Sustainability Beliefs. This research method uses a quantitative approach. The population in this study were students of Universitas Muhammadiyah Surakarta and all circles of society. The sampling technique in this study was non probability sampling with purposive sampling technique. The data collection method used in this research is a questionnaire. In measuring research data using Likert scale. The data analysis technique used in this research is using SMARTPLS. The results of this study are that Green Value has a positive and significant influence on Sustainable Behavior. Green Value has a positive and significant influence on Environmental Sustainability Beliefs. Green Value has a positive and significant influence on Social Sustainability Beliefs. Environmental Sustainability Beliefs have a positive and significant influence on Sustainable Behavior. Social Sustainability Beliefs do not have a positive and significant effect on Sustainable Behaviour. There is a significant effect of Green Value on Sustainable Behaviour mediated by Environmental Sustainability Beliefs. There is no significant effect of Green Value on Sustainable Behaviour mediated by Social Sustainability Beliefs.

ANALISIS PENGARUH RISIKO BANK TERHADAP PROFITABILITAS BANK SYARIAH PERIODE 2020-2023

Krisma Sri Pamungkas Lindung Prakoso — 2025-01-15

This study aims to analyze the effect of Bank risk on the profitability of Islamic Banks for the period 2020-2023. This research method uses a quantitative approach. The data collection method in this study uses the documentation method. The population used is all Islamic banks listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period with a total of 33 companies. The sampling technique in this study used probability sampling. The data used in this study are secondary data. The data source used is through the analysis of the financial statements of all companies that are the research sample with a period range of 2020-2023. The data analysis technique in this study used panel data regression analysis. The results of this study are that simultaneously all NPF, CAR, and BOPO variables can have a significant effect on ROA at Islamic banks in 2020-2023. Partially, the NPF and CAR variables do not have a significant effect on ROA growth at Islamic Banks in 2020-2023. Partially, the BOPO variable can have a significant negative effect on ROA growth at Islamic Banks in 2020-2023.

PENGARUH GREEN ACCOUNTING, SOLVABILITAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Yunita Angelique — 2025-01-15

The value of a company is crucial because it reflects the company's performance, which can influence investor perceptions. However, in the long term, a company should not only focus on its value but also consider environmental issues that can affect its sustainability. This study aims to examine the effect of Green Accounting, Solvency, Accounts Receivable Turnover, and Inventory Turnover on the Company Value in the Mining Sub-Sector listed on the Indonesia Stock Exchange (IDX). The population consists of all objects to be investigated, which in this study amounts to 62 companies in the mining sub-sector listed on the IDX. The sample used in this study includes 22 companies over a period of 3 years, resulting in a total of 66 research samples. The findings show that Green Accounting has a negative and insignificant effect on the company value, Debt to Equity Ratio has a positive and significant effect on company value, Accounts Receivable Turnover does not have a significant effect on company value, and Inventory Turnover has a positive and significant effect on company value. Meanwhile, simultaneously, Institutional Ownership, Return on Assets, Return on Equity, Green Accounting, Debt to Equity Ratio, Accounts Receivable Turnover, and Inventory Turnover all have a positive and significant effect on company value.

SOCIAL MEDIA INFLUENCER AUTHENTICITY MENDORONG NIAT BELI KONSUMEN PADA PRODUK DESIGNER BRANDS MELALUI SOCIAL MEDIA INFLUENCER INSPIRATION

Dexi Triadinda — 2025-01-15

The purpose of this study is to analyze the influence of Social Media Influencer Authenticity on Purchase Intention of Designer Brand Products with Social Media Influencer Inspiration as a mediator. This study uses a quantitative method. The data used are primary data and secondary data. The research instrument was distributed to 140 respondents, the calculation of the number of samples using the Lamseshow method. The sampling method was collected by purposive sampling. Data analysis in this study used SEM PLS (Structural Equation Modeling). The results of the study stated that SMI Authenticity does not have a direct effect on consumer purchase intention on designer brand products, but its influence is indirect and mediated through SMI Inspiration

PENGARUH PRAKTIK MANAJEMEN SDM TERHADAP KINERJA KARYAWAN DENGAN KETERLIBATAN KARYAWAN DAN KEPUASAN KERJA SEBAGAI PEMEDIASI (STUDI PADA KARYAWAN PT DAN LIRIS SUKOHARJO)

Satria Yudha Pratama — 2025-01-15

Every company requires high-quality human resources to achieve the best results. Therefore, companies need to implement HRM practices that positively influence employees' attitudes. This research highlights the importance of effective human resource management in improving both individual and organizational performance. The study aims to analyze the impact of HRM practices on employee performance, with employee engagement and job satisfaction as mediators, among employees at PT Dan Liris Sukoharjo. Data were collected from 114 respondents using surveys and analyzed using quantitative methods with SEM PLS 3. The results show that HRM practices significantly affect employee engagement, job satisfaction, and employee performance. Job satisfaction proved to be a significant mediator, while employee engagement did not have a significant mediating effect. These findings suggest that focusing on job satisfaction is more effective in improving performance. The implications of this research emphasize the need for HR strategies that prioritize job satisfaction through a conducive environment, fair rewards, and career opportunities to achieve optimal employee and organizational performance.

PENGARUH HAPPINESS AT WORKLIFE DAN QUALITY OF WORKLFE TERHADAP KINERJA KARYAWAN DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR SEBAGAI VARIABEL MEDIASI PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS)

Dafin Ardiano — 2025-01-15

Happiness at Worklife and Quality of Work Life (QWL) are essential strategies to improve employee performance. The declining quality of service at Baznas Microfinance indicates that the implementation of Happiness at Worklife and QWL has not been optimal, necessitating further research to understand their impact on employee performance, particularly with Organizational Citizenship Behavior (OCB) as a mediating variable. This study aims to analyze the influence of Happiness at Worklife and QWL on employee performance, with OCB as a mediating variable. The study's background lies in the observed decline in service quality at Baznas Microfinance, reflecting suboptimal implementation of Happiness at Worklife and QWL, which has affected employee motivation and performance. The research employs a quantitative approach with an explanatory research design. The study population consists of 66 employees at Baznas Microfinance, with a sample of 50 respondents selected using the purposive sampling method. Data were collected through a Likert scale-based closed questionnaire and analyzed using IBM SPSS software. The results indicate that Happiness at Worklife and QWL significantly influence employee performance. OCB was found to partially mediate the relationship between QWL and employee performance, but the mediating effect of OCB on the relationship between Happiness at Worklife and performance was not significant.This study contributes theoretically by emphasizing the importance of QWL in enhancing performance through OCB, while Happiness at Worklife requires a tailored approach to foster a positive impact on performance. The practical implications of this research highlight the need for Baznas Microfinance management to enhance the quality of work life through policies that support work-life balance, fair compensation, and an OCB-based work culture. Additionally, strategies to improve work happiness should focus on aspects that effectively boost employee motivation and productivity.

OPTIMALISASI DIGITAL ECONOMY DAN BRAND IDENTITY DALAM IMPLEMETASI DIGITALISASI UMKM PETANI KOPI GUNA PENINGKATAN PEMBERDAYAAN MASYARAKAT KELOMPOK TANI JAWA BARAT

Bambang Suprayogi — 2025-01-15

Product packaging and Brand of UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province greatly influence the way customers view products, and with the implementation of the digital economy, this can help business income and with the running of this business well, it can continue to increase the income of UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province. The role of the Digital Economy in terms of product packaging and Brand in UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province facilitates the sales process, facilitates payment transactions and helps product marketing. Specifically, UMKM in this study are UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province who are not yet productive, economically independent and have not been effective in using technology in the management and Marketing of UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province which are still limited.

PENGARUH ETHICAL LEADERSHIP DAN KEPUASAN KERJA TERHADAP KINERJA: IDENTIFIKASI ORGANISASI SEBAGAI MEDIASI

Gabril Saifudin — 2025-01-15

This study aims to strengthen the theory of several researchers and determine the effect of ethical leadership and job satisfaction on employee performance with organizational identification as a mediating variable. This research was conducted at PT Turen Indah Group, namely permanent employees of Ocean Garden PT Turen Indah Group. This study uses a quantitative approach, research data collected from 72 respondents. The sampling technique in this study used proportional random samopling. Statistical Package for the Social Sciences (SPSS) was used to test the hypothesis in this study using IBM SPSS Statistics Version 26. The results of this study indicate that 1) Ethical leadership has no effect on employee performance, 2) Job satisfaction has a significant effect on employee performance, 3) organizational identification can mediate the effect of ethical leadership on employee performance, and 4) organizational identification can mediate the effect of job satisfaction on employee performance.

PENGARUH INOVASI PRODUK DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN PADA PT ASURANSI PRUDENTIAL SYARIAH KOTA MEDAN

Armando Nasution — 2025-01-15

The aim of this research is to determine the influence of product innovation and market orientation variables on improving the marketing performance of PT. Prudential Sharia Insurance Medan Branch. The type of research used by the author is quantitative descriptive. The results of this research are that the product innovation variable on increasing marketing performance shows that the calculated t is greater than the t table. This can be interpreted as saying that product innovation has an effect on marketing performance, and so H1 is accepted. This can mean that there is a significant influence between product innovation and marketing performance. The market orientation variable on marketing performance shows that t is greater than t. Table H2 is accepted. This can be interpreted as market orientation influencing marketing performance. Based on table 5, the calculated F value is greater than table F, so H4 is accepted. It can be concluded that the independent variables, namely product innovation and market orientation, simultaneously influence the dependent variable, namely marketing performance.

ANALISIS PUBLIC RELATION, ADVERTISING, DAN DIRECT MARKETING TERHADAP LOYALITAS PELANGGAN ES.TEH INDONESIA

Wiyarno — 2025-01-15

Es.teh Indonesia is a franchise engaged in the beverage sector, where Es. Indonesia has a reasonably large name in the beverage sector; the development of Es.teh Indonesia is relatively fast and has been around for a long time, so an evaluation is needed regarding marketing strategies, promotions, and those that cause significant customer loyalty. From these problems, the purpose of this study was to examine the effect of Public Relations, Advertising, and Direct Marketing on Customer Loyalty of Es.teh Indonesia. The method of analyzing this research uses a quantitative descriptive approach to look for influential relationships between research variables; the sample taken is Indonesian Es.teh customers with a purposive sampling method of 100 respondents, and the research data analysis technique uses SEM (Stuctural Equation Modelling). The results showed that public relations significantly affected customer loyalty, then advertising and direct marketing variables had no effect on customer loyalty in Indonesia.

PENGARUH KESALAHAN PEMBERIAN OPINI AUDITOR MENGENAI GOING CONCERN PERUSAHAAN TERHADAP REPUTASI AUDITOR

Diah Agustina Prihastiwi — 2025-01-15

The purpose of this study is to analyze the relationship between disclosure of provision and contingency transactions and errors in giving auditor opinions that can predict company bankruptcy in state-owned companies. This is done considering that various strategic resources in Indonesia are managed by state-owned companies. The study found that when a company goes bankrupt, the company often has a clean audit opinion, which means everything looks good on paper. However, just because it looks good does not mean the company is actually doing well. On the other hand, if a company gets a GCO opinion, which means there is a serious problem, it is likely that they will have problems. This shows that we need to be very careful when looking at a company's financial statements and what the auditors say. Everyone involved should pay close attention and do their homework.

IMPLEMENTASI CORE VALUE 'GANESHA CEPAT' UNTUK PENINGKATAN KINERJA DOSEN DAN TENAGA KEPENDIDIKAN

Ramadani Pardian — 2025-01-15

This study aims to explore the understanding and implementation of the core value "Ganesha CEPAT" at STIE Ganesha, as well as the challenges faced in its application. Using a qualitative approach with a case study method, this research involved 15 participants comprising lecturers from three study programs (Master's in Management, Bachelor's in Management, and Bachelor's in Accounting) and administrative staff from the administration, student services, and finance departments. Data were collected through in-depth interviews, direct observations, and institutional document analysis. The findings indicate that the majority of participants understand the importance of core values in building a positive work culture, although challenges such as variations in understanding and inconsistencies in implementation were identified. Thematic analysis was used to identify key patterns in the data, while triangulation ensured the validity and reliability of the findings. This study reveals that the implementation of the core value "Ganesha CEPAT" can enhance the performance of lecturers and administrative staff if supported by consistent socialization programs and adequate managerial support. The implications emphasize the importance of developing a value-based work culture in higher education institutions to improve effectiveness and sustainability.

DETERMINASI STRUKTUR MODAL EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DI SEKTOR MAKANAN PERIODE 2021-2022

Aulia Rahma — 2025-01-15

The aim of this research is to study how capital structure, business size and profitability impact stock returns in companies in the food sector listed on the Indonesia Stock Exchange (BEI) during the 2021-2022 period. The research method uses a quantitative approach with data analysis techniques using SmartPLS. The research results show that capital structure has a large impact on stock returns, with a strong positive relationship. Company size also has a positive and significant effect on stock returns, which shows that businesses have a large scale which tends to produce higher stock returns. Profitability was found to play an important role in increasing company value, but not as an intervening variable in the relationship between capital structure and company size on stock returns. This research shows the importance of effective capital structure management and targeted growth strategies to improve stock performance and company investment attractiveness. The limitation of this research is that it focuses on the food sector and includes limited variables, so further research is recommended to expand the analysis of sectors and variables.

ANALISIS TRUST BASED BRAND CREDIBILITY AND RESONANCE TERHADAP BRAND LOYALTY PRODUK FASHION MEREK ERIGO DI SOLO RAYA

Dwi Siti Sholikah — 2025-01-15

This research aims to examine the impact of perceived credibility, service quality, consumer experience, and product availability on brand loyalty concerning Erigo fashion products in the Solo Raya region. The study employs a quantitative approach with an explanatory research design, utilizing questionnaires to gather data from 250 respondents who have purchased Erigo products. Data analysis was conducted using the Partial Least Square (PLS) method with the aid of SmartPLS software. The findings indicate that all independent variables positively and significantly affect brand loyalty. Perceived credibility enhances customer loyalty by fostering greater trust in the brand. Service quality contributes to heightened customer satisfaction and a stronger relationship with the company. Consumer experience facilitates memorable engagements with the brand, while product availability ensures that consumer demands are met effectively. This study underscores the critical role of these four factors in cultivating and sustaining consumer loyalty toward the Erigo brand. The study suggests that the company should focus on enhancing brand credibility, service quality, consumer interactions, and product availability to foster long-term customer loyalty.

PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK

Fitri — 2025-01-15

This study aims to test the differences in accounting students' perceptions regarding tax evasion. Respondents in this study were undergraduate accounting students in Makassar with a sample size of 90 respondents. This study used quantitative data analysis methods. The data collection method uses primary data by conducting a data survey technique and then processed using SPSS. The findings of this study show that there is no difference in perception between male and female students regarding tax evasion.

PENGARUH KOMPETENSI DAN PELATIHAN TERHADAP KEPUASAN KERJA RS MARTHA FRISKA

Novien Rialdy — 2025-01-15

Competence is a basic characteristic possessed by someone who has direct influence to predict the performance of a company's employees. Competence is needed to improve the quality of human resources in the company. In addition to competence, training can also influence the progress of the company. A company needs to provide training to employees. The objective of the study is to test and analyze the effects of competence and training on employee performance at Martha Friska Hospital Medan. The research data were analyzed by using multiple linear regression analysis. The research populations were 212 employees while the research samples were 138 respondents. The result of the study shows that competence and training simultaneously have a significant effect on employee job satisfaction.

ANALISIS PENGARUH INDIKATOR BRAND RESONANCE TERHADAP BRAND LOYALTY PADA PENGGUNA SEPEDA LISTRIK DI SOLO RAYA

Okta Bella Fatin — 2025-01-15

This study aims to analyze the effect of Brand Resonance indicators on Brand Loyalty in electric bicycle users in Solo Raya. This research method uses a quantitative approach. The data collection method in this study uses a quantitative approach. The population in this study were all residents of Greater Solo who owned electric bicycles. Sampling technique with non-probability sampling using purposive sampling approach. Sampling refers to the Ferdinan formula. The number of samples in this study were 250 respondents. This research uses primary data. The data collection method in this study uses Google forms. The data analysis method in this study uses Partial Least Square (PLS). The results of this study are Brand credibility does not have a significant influence on Brand Loyalty for Electric Bicycle users in Solo Raya. Service quality does not have a significant influence on Brand Loyalty for Electric Bicycle users in Solo Raya. Customer Satisfaction has a significant influence on Brand Loyalty for Electric Bicycle users in Solo Raya. Brand awareness has a significant influence on Brand Loyalty for Electric Bicycle users in Solo Raya. Based on the calculation, the coefficient of determination (R²) shows that the variables of brand credibility, service quality, customer satisfaction and brand awareness have a large contribution to brand loyalty.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

Indah Ayu Rizky — 2025-01-15

The purpose of this research is to examine and analyze the influence of the Accounting Information System and Human Resource Competence on the Quality of PT's Financial Reports. Herfimta Farm and Plantation. The approach used in this research is an associative approach. The population in this study were all employees of the financial department of PT. Pelindo Belawan Container Terminal has 39 people. The sample in this study used saturated sampling totaling 39 PT people. Herfinta Farm and Plantation. And this research uses survey research with data collection techniques in this research using questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the Accounting Information System influences the Quality of Financial Reports. Human Resource Competency influences the Quality of Financial Reports

PENGARUH PAJAK TERHADAP TINGKAT KESEHATAN DAN PENDIDIKAN MASYARAKAT YOGYAKARTA

Saras Shinta Qurrota — 2025-01-15

This study is aims to investigate the effect of personal income tax to improving the welfare in Yogyakarta. The level of health and level of education are used as a reference in measuring the level of welfare in Yogyakarta. The data in this study are in the form of realization of personal income tax data, health sector expenditure data and education sector expenditure data in the period 2008-2017 obtained from the realization report of personal income tax in the Directorate General of Taxes of DIY and the realization report of APBD at the Directorate General of Fiscal Balance. This research uses quantitative methods, while the data analysis technique used in this study is regression analysis. The results of this study indicate that there is an effect of the personal income tax on the level of education both at the provincial and regional levels or the city of Yogyakarta. For the effect of personal income tax on the level of health only occurs at the district or city level, while at the provincial level there is no effect between the personal income tax on the level of health.

IMPLIKASI FILOSOFIS ONTOLOGI DAN AKSIOLOGI TERHADAP KEBIJAKAN MANAJEMEN BERKELANJUTAN

Qahfi Romula Siregar — 2025-01-15

This research explores the relationship between philosophical understanding of ontology and axiology and the implementation of sustainable management policies. In the context of current environmental and social challenges, understanding the nature of organizations (intology) and ethical values (axiology) is very important in formulating policies that can survive in the long term. In an effort to understand the dynamics between philosophical factors and sustainable management practices, this research uses qualitative and quantitative approaches. The research results show that an ontological understanding of natural resources is closely related to policy effectiveness, where organizations that adopt strong ethical and social values tend to be more successful in implementing sustainability practices. In addition, community involvement in decision making has been proven to increase the credibility and success of policies. These findings provide practical recommendations for organizations to integrate philosophical values in their training and policy development. Although this study provides valuable insights, there are limitations related to the sample size and sector focus examined, which need to be addressed in future research to gain a more comprehensive understanding of managerial sustainability.

PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA SDM DAN KUALITAS LULUSAN MAHASISWA DI POLITEKNIK ABCD JAKARTA

Darmawan — 2025-01-15

This study discusses the influence of leadership style on human resource (HR) performance and the quality of student graduates at ABCD Jakarta Polytechnic. This study aims to analyze the impact of leadership style applied by institutional leaders on HR performance and the quality of student graduates. The research method used is a qualitative method with a descriptive approach. Data were collected through questionnaires distributed to lecturers, administrative staff, and students, as well as in-depth interviews to gain further perspectives. The results of the study indicate that the dominant authoritarian leadership style in this institution contributes to employee performance which is only at a moderate level and the quality of graduates that is not optimal. In contrast, transformational and participatory leadership styles have been shown to have a significant positive influence in increasing motivation, HR performance, and graduate quality. The main recommendation of this study is the need for a shift in leadership style from authoritarian to a more inclusive and supportive style to improve overall institutional performance.

SENTRA KULINER SEBAGAI PENUNJANG KEBERLANJUTAN WISATA SUNGAI KALIMAS SURABAYA

Suryo Adinugroho — 2025-01-15

This study aims to identify the contribution of culinary centers to the sustainability of tourism in the area, which includes economic, social, and environmental dimensions. The research method used is a mixed-method approach with data collection through observation, in-depth interviews, and surveys of visitors and culinary business actors around the Kalimas River. The results of the study indicate that the existence of culinary centers around the Kalimas River in Surabaya has a positive impact, such as increasing income for local business actors, creating jobs, and strengthening local cultural identity through the presentation of typical foods. However, this study also found challenges in waste management and maintaining environmental quality that must be overcome to support the sustainability of tourist destinations.

DETERMINAN FAKTOR PENINGKATAN PENJUALAN INDUSTRI KREATIF DI JAWA TIMUR

Iqbal Saladin Harahap — 2025-01-15

Industri kreatif merupakan sektor penting dalam perekonomian Indonesia, berkontribusi sekitar Rp 1.280 triliun atau 6,54% terhadap PDB Nasional. Subsektor kuliner dan fashion menjadi penyumbang terbesar. Namun, angka ini masih lebih rendah dibandingkan Korea Selatan, yang mencapai 8,67%. Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran terhadap peningkatan penjualan di industri kreatif subsektor kuliner dan fashion di Jawa Timur. Penelitian dilakukan di empat kota besar (Malang, Surabaya, Probolinggo, dan Jombang) dengan 198 responden yang dipilih menggunakan purposive sampling. Data dianalisis menggunakan regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan bahwa tujuh variabel pemasaran, baik secara individu maupun simultan, berkontribusi signifikan terhadap peningkatan penjualan. Temuan ini menegaskan pentingnya strategi pemasaran yang terencana dan efektif untuk meningkatkan daya saing dan penjualan pelaku usaha di industri kreatif. Penelitian ini memberikan implikasi bahwa pelaku bisnis harus fokus pada inovasi pemasaran untuk mengoptimalkan potensi sektor ini.

Kata Kunci: saluran distribusi, kesadaran merek, promosi, promosi penjualan, upselling, hubungan pelanggan, loyalitas pelanggan, penjualan, industri kreatif, Jawa Timur.

NILAI TAMBAH EKONOMI TERHADAP PERTUMBUHAN LABA PERUSAHAAN BARANG KONSUMSI TAHUN 2018-2022

Isra Herdina Fauziah Putri — 2025-01-15

Financial ratios have weaknesses in assessing financial performance where good profit growth may not reflect good performance. Economic Value Added (EVA) is one of the relevant indicators in assessing financial performance. A good EVA indicates that the company is able to generate profits exceeding the cost of capital, so it can create added value for investors. The aim of this research is to examine the relationship between EVA and profit growth in consumer goods companies. The 57 selected companies have comprehensive financial reports for the period 2018 to 2022. The analysis was carried out using a quantitative descriptive approach to identify the influence between variables. The method used is linear regression using EViews software. Based on research findings, in terms of increasing profits, EVA has a positive but not significant effect. The coefficient of determination obtained is 3.34%, indicating that 3.34% of profit growth, can be explained by EVA. Meanwhile, profit growth of 96.66% was influenced by other factors. Companies and investors can consider the EVA value in making decisions and measuring the success of the company's future financial performance and maximizing profits.

ANALISIS PENAGIHAN PIUTANG PADA PERUM PERUMNAS PROYEK BANDUNG II

Firman Prayoga — 2025-01-15

This study aims to analyze the accounts receivable collection process carried out at Perum Perumnas Bandung II Project using indicators of collection methods through letters, telephone calls, personal visits, and legal action. This research uses a descriptive qualitative method. The results showed that the Perum Perumnas Bandung II Project in collecting receivables was still not optimal. Limited human resources and a limited budget for conducting accounts receivable collection activities are obstacles to optimally implementing the accounts receivable collection process. This study provides recommendations for allocating a special budget to collecting accounts receivable and adding specific human resources to manage and carry out accounts receivable collection activities. The results of this study are expected to be a reference in collecting bad debts that are more effective and optimal.

PENGARUH EKSPEKTASI WISATAWAN, NILAI YANG DI RASAKAN, KEPUASAN WISATAWAN PADA PERILAKU WISATAWAN YANG BERTANGGUNG JAWAB TERHADAP LINGKUNGAN DAN LOYALITAS WISATAWAN DI KEMUNING SKY HILLS

Alfina Putri Pratama — 2025-01-15

This research seeks to examine the impact of tourist expectations, perceived value, and tourist satisfaction on environmentally responsible behavior and tourist loyalty at Kemuning Sky Hills. The study employed a purposive sampling method, involving 154 respondents in total. Data collection was conducted using a questionnaire designed with a Likert scale format. The data analysis in this research utilized Partial Least Squares (PLS) through the SMARTPLS 3.2 software. The PLS-SEM analysis consisted of two components: the outer model and the inner model. The findings revealed that tourist expectations significantly and positively influence perceived value, perceived value significantly and positively affects tourist satisfaction, tourist satisfaction significantly and positively impacts environmentally responsible behavior, and tourist satisfaction also significantly and positively influences tourist loyalty.

PERAN TRUST DALAM MEMEDIASI PENGARUH PERCEIVED EASE OF USE DAN PERCEIVED USEFULNESS TERHADAP REPURCHASE INTENTION PADA APLIKASI TOKOPEDIA

Meisa Alvioni Syamsudin — 2025-02-07

This study aims to analyze the role of trust in mediating the effect of perceived ease of use and perceived usefulness on repurchase intention on the Tokopedia application. The population in this study are Tokopedia users who live in Bandung City. The sample was taken using purposive sampling technique with the criteria that respondents 17-64 years old who have made at least two transactions in the Tokopedia application. The number of samples in this study amounted to 120 respondents. Data were collected through an online questionnaire based on a 5-point Likert Scale and analyzed using multiple regression and the sobel test. The results showed that perceived ease of use and perceived usefulness have a positive effect on trust. Perceived ease of use, perceived usefulness, trust a positive effect on repurchase intention. The sobel test indicates that trust is able to mediate the influence between perceived ease of use and perceived usefulness on repurchase intention. This research provides important insights for the development of e-commerce strategies in increasing customer repurchase intention.

PENGARUH DESTINATION IMAGE TERHADAP REVISIT INTENTION MELALUI MEMORABLE TOURISM EXPERIENCE DAN TOURIST ENGAGEMENT WISATAWAN TRANS STUDIO DI KOTA BANDUNG

Gina Melati Ramdini — 2025-02-07

This study aims to analyze the influence of destination image on revisit intention through memorable tourism experience and tourist engagement of Trans Studio Bandung tourists. The population of this study is male and female tourists living in the city of Bandung with a convenience sampling method to collect samples. The respondents are tourists aged 17-64 years who have visited Trans Studio Bandung at least 1 time in the last 2 years. The number of samples used in this study was 120 respondents. Data was collected through google forms based on the Likert scale, and simple regression analysis, multiple, and sobel tests were carried out. The results of the study show that destination image has a positive effect on the memorable tourism experience. Destination image, and memorable tourism experience have a positive effect on tourist engagement. Revisit intention is influenced by destination image, memorable tourism experience, and tourist engagement. Memorable tourism experience is able to mediate the influence of destination image on tourist engagement and revisit intention. Tourist engagement mediates the influence of destination image and memorable tourism experience on revisit intention. This research is expected to be beneficial for further research, as well as provide important insights for the development of artificial tourism in increasing revisit intention.

PENGARUH LITERASI KEUANGAN, FINTECH PAYMENT DAN PERILAKU KONSUMTIF TERHADAP PERILAKU PENGELOLAAN KEUANGAN PRIBADI GENERASI Z DI JAWA BARAT

Risma Yulia Citra — 2025-02-07

This study aims to examine more deeply the influence received by Gen Z Financial Behavior in West Java from financial literacy, fintech payments, and consumptive behavior. This study uses a quantitative approach with a descriptive and associative approach. The researcher used Google Form to collect primary data obtained by distributing questionnaires. The population studied is generation Z in West Java as many as 16,113,985 people, with a sample taken as many as 100 from 18 cities/regencies using simple random sampling. The collected data was analyzed by Multiple Linear Regression. It was found that financial literacy, fintech payment, and consumptive behavior each had a positive effect on personal financial management behavior and simultaneously financial literacy, fintech payment, and consumptive behavior had a positive effect.

PENGARUH HARGA SEWA, KUALITAS PELAYANAN, DAN CITRA MEREK TERHADAP KEPUASAN KONSUMEN PADA PO KENSYA TRANS

Mardani Setiawan — 2025-02-07

The aim of this research is to determine the effect of price, service quality and brand image on consumer satisfaction. This research uses a quantitative approach with a population of PO Kensya Trans consumers in October of 3995 people. In this research the sample was selected using the Slovin formula and obtained a research sample of 97.5 rounded up to 100 samples. Data collection uses a questionnaire. Data analysis was carried out using WarpPLS 8.0 software by analyzing convergent validity tests, discriminant validity tests, reliability tests, model fit tests, r2 tests, q2 tests and hypothesis tests. The test results show that the price variable does not have a positive and significant effect, then the service quality and brand image variables show that the results have a positive and significant effect.

PENGARUH KUALITAS PRODUK DAN STORE ATMOSPHERE TERHADAP MINAT BELI ULANG (STUDI PADA NAKULA COFFEE CIKARANG)

Fadhila Hana Martaputri — 2025-02-11

This study aims to determine the influence of product quality and store atmosphere on repurchase intention at Nakula Coffee Cikarang. The research method used is quantitative. Primary data was obtained through questionnaire distribution and unstructured interviews, while secondary data was collected through literature studies. The population in this study consists of Nakula Coffee customers. The sampling technique used in this research is purposive sampling. The research sample consists of 112 respondents who have consumed Nakula Coffee products on-site or dined in at least once. The data analysis technique used is multiple linear regression analysis. The results of this study indicate a positive influence of product quality on repurchase intention. Additionally, store atmosphere also has a positive influence on repurchase intention. Furthermore, product quality and store atmosphere together influence repurchase intention at Nakula Coffee.

PENGARUH KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP PRODUKTIVITAS KERJA PEGAWAI (STUDI PADA LAZ HARFA)

Deny Sudrajat — 2025-02-11

This research aims to analyze employee work productivity at LAZ Harfa. This research uses descriptive quantitative methods to determine the influence of organizational commitment and organizational culture on employee work productivity. This research was caused by inappropriate organizational commitment and organizational culture from employees, resulting in work productivity. The tool used in this research is a Structural Equation Model (SEM) based on Partial Least Square (PLS). PLS is a component or variant-based structural equation model (SEM). PLS model evaluation is carried out by assessing the outer model and inner model, used to test samples (respondents) obtained from the Slovin formula. The test results show that the organizational commitment variable has a t-statistic value of 7.551 > t-table 1.96 and a P-Value value of 0.000 < 0.05. The test results show that the organizational culture variable has a t-statistic value of 12,415 > t-table 1.96 and a P-Value value of 0.000 < 0.05. The test results show that the organizational commitment and organizational culture variables have a t-statistic value of 9,639 > t-table 1.96 and a P-Value value of 0.000 < 0.05.

STRATEGI PENGEMBANGAN BISNIS DALAM MENGHADAPI PERSAINGAN BISNIS INSURANCE TECHNOLOGY (INSURTECH) DI INDONESIA

Reimond Hasangapan Mikkael Napitupulu — 2025-02-12

This research aims to analyze PT Asuransi Jiwa Nasional's business development strategy in responding to the challenges posed by the emergence of insurance technology startup companies (InsurTech) in Indonesia. Through a qualitative approach, this research reveals that PT Asuransi Jiwa Nasional has made a number of efforts to adapt, such as developing digital products, improving technology-based customer service, and establishing strategic partnerships with technology companies. However, this research also identified several challenges that companies face, such as internal resistance to change and limited technological infrastructure. It is hoped that the results of this research can contribute to insurance companies in formulating more effective strategies to compete in the digital era.

PENGARUH INFLUENCER MEDIA SOSIAL TERHADAP MINAT PEMBELIAN ULANG PERAN MEDIASI KEPUTUSAN PEMBELIAN

Satria Bayuaji Saputra — 2025-02-14

This study aims to explain how influencer credibility, attractiveness, and similarity affect repurchase intention through the mediating role of buying decisions. This study uses a quantitative approach with a survey method, and obtained a total sample size of 195. The sampling technique used non probability sampling with purposive sampling technique. Data analysis using SmartPLS 4.0 software, specifically using Structural Equation Model (SEM) analysis. The findings of this study indicate that Social Media Influencers have an effect on purchasing decisions, the relationship between Social Media Influencers has a positive and insignificant effect on repurchase interest, but the mediating role of purchasing decisions provides a positive and significant influence relationship between social media influencers on repurchase interest.

EKSPLORASI PERAN ORGANIZATIONAL SUPPORT DAN PROACTIVE COPING TERHADAP KINERJA KARYAWAN GENERASI Z

Djunaedi Djunaedi — 2025-02-17

Generation Z is starting to dominate the world of work and presenting new challenges in human resource management. This study aims to explore the role of organizational support and proactive coping on the performance of Generation Z employees. Organizational support plays a role in providing support that can improve employee well-being and productivity. At the same time, proactive coping is a strategy that allows individuals to overcome work challenges more effectively. This study uses a quantitative method with a survey approach involving 250 respondents from industrial sectors. Data were collected through questionnaires that have been tested for validity and reliability. The analysis results show that organizational support positively influences the performance of Generation Z employees, both directly and through increasing proactive coping. In addition, proactive coping also acts as a mediator in the relationship between organizational support and employee performance. Thus, organizations need to increase support for employees and encourage the development of proactive coping strategies to improve their performance. The implications of this study are expected to provide insight for HR practitioners in designing more effective work policies and programs for Generation Z employees.

PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023

Jenny Zain — 2025-02-21

This research was carried out to test the effect of Leverage (X1), Company Size (X2), Company Growth (X3) and Profitability (X4) on Company Value (Y). This research used secondary data, namely the company's financial statements. The object of analysis is Property and Real Estate companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The sampling technique used in this research was purposive sampling which resulted in 23 companies with a total observation of 92 samples. Data were analyzed using a multiple linear regression analysis model, coefficient of determination, F Test, t Test. The results of the simultaneous hypothesis show that Leverage, Company Size, Company Growth, and Profitability have an effect on Company Value. The results of the partial hypothesis study show that the variables Leverage, Company Size, Company Growth do not have a significant effect on Company Value while Profitability has a negative and significant effect on Company Value. The results of the determination coefficient analysis obtained an adjusted R square of 0.287, meaning that the variation in the Company Value variable that can be explained by Leverage, Company Size, Company Growth, and Profitability is 28.7%, while the remaining 72.3% is influenced by other variables outside the regression model in this study.