Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Journal Title : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Initials : JURIMEA Frequency : Maret, Juli dan November Print ISSN : 2827-8119 Online ISSN : 2809-7793 Editor in Chief : Dr. Dyah Palupiningtyas, S.E., M.Si DOI : 10.55606 Publisher : Lembaga Pengembangan Kinerja Dosen Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi E-ISSN: 2809-7793 (Online) / P-ISSN: 2827-8119 (print) adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia dan jurnal ini terakreditasi SINTA 6 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 152/E/KPT/2023 tentang Peringkat Akreditasi Jurnal Ilmiah Periode II Tahun 2023), dimulai dari Volume 2 Nomor 1 Tahun 2022 sampai Volume 6 Nomor 3 Tahun 2026. Adapun ruang lingkup Jurnal JURIMEA adalah: Ilmu Ekonomi, Ilmu Akuntansi, Ilmu Manajemen, Manajemen Teknologi, Manajemen Pendidikan, Bisnis, Pendidikan Akuntansi, Pasar Modal dan Bank, Audit Pajak, Akuntansi Sektor Publik, Akuntansi Syariah dan Perdagangan, E-Bisnis, Sistem Informasi Manajemen, Manajemen Informatika. Periode terbit jurnal bulan Maret, Juli dan November. Indexed by : Journal Sponsors and Partners :
Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Bursa Efek Indonesia
The purpose of this study is a type of quantitative research aimed at analyzing Liquidity, Solvency, and Profitability Ratios to assess the financial performance of food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The sample in this Study consist of 22 companies selected is secondary data. Data collection was carried out using the documentation method, including the annual financial reports of food and beverage sector companies listed on Indonesia Stock Exchange. Based on the results, the Liquidity Ratio measured using the Current Ratio, Quick Ratio, and Cash Ratio indicates that food and beverage sector companies during the 2019-2023 period were in a “good” condition. Meanwhile, the Solvency Ratio, measured by the Debt to Asset Ratio and Debt to Equity Ratio, was in a “less favorable” condition. Furthermore, the Profitability Ratio measured through Net Profit Margin, Return on Asset, and Return on Equity also showed a “less favorable” condition. This reflects that the companies’ ability to generate profit and manage debt still needs improvement
Copyright (c) 2026 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Labelisasi Halal dan Brand Image Terhadap Minat Beli Produk Wardah Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
This Study is a quantitative research. This study aims to determine the effect of Halal Labeling and Brand Image on the Purchase Intention of Wardah cosmetic products in Student of the Faculty of Economic and Business, Muhammadiyah University of Makassar. The population in this study were students who had used Wardah cosmetic products. The sample used in this study was 100 respondents. The sampling technique using Purpsive Sampling. The instrument used in this study was a questionnaire. The data analysis technique used in this research include validity tests, reliability tests, classic assumption tests, multiple linear regression analysis, t-test, and coefficient of determination (R2). The results of this study indicate that the Halal Labeling variable (X1) has a significant effect on Purchase Intention with a significance value of 0.000 < 0.05. Meanwhile, the Brand Image variable (X2) has a positive and significant effect on Purchase Intention (Y) with a significance value of 0,000 < 0.05. Keywords : Halal Labeling, Brand Image, Purchase Intention
Pengaruh Tingkat Pengangguran Terbuka Dan Rasio Gini Terhadap Pertumbuhan Ekonomi di Provinsi Jawa Timur 2018–2023
Abstract. This study aims to analyze the influence of the open unemployment rate and the Gini ratio on economic growth in East Java Province for the period 2018–2023. Economic growth is an important indicator in assessing community welfare and the effectiveness of regional development. The research method uses a quantitative approach with secondary data obtained from the East Java Central Statistics Agency. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results of the study indicate that simultaneously, the open unemployment rate and the Gini ratio have a significant effect on economic growth with a contribution of 8.2%, while the remainder is influenced by other variables outside the model. Partially, the open unemployment rate has a negative and significant effect on economic growth, which means that the higher the unemployment rate, the lower the economic growth tends to be. Conversely, the Gini ratio has a positive and significant effect on economic growth, indicating that increasing income inequality is correlated with increased economic activity. These findings demonstrate the importance of local government policies in reducing unemployment and managing income inequality so that economic growth in East Java can be sustainable and inclusive. Keywords: Gini Ratio; East Java; Open Unemployment; Economic Growth.
Pengaruh Kualitas Pelayanan dan Store Atmosphere Terhadap Kepuasan Konsumen Pada Cortans Koffie, Bangkinang
In recent years, the café industry in Indonesia has experienced rapid growth. Changes in people’s lifestyles that are becoming increasingly dynamic, along with the rising interest in coffee consumption, have driven the expansion of coffee shops in various regions. This study aims to analyze the influence of service quality and store atmosphere on customer satisfaction at Cortans Koffie, Bangkinang. The research employs a quantitative approach with a non-probability sampling technique using purposive sampling, involving 100 respondents. The collected data were processed using SPSS version 25. The results of the study indicate that: (1) service quality has a significant effect on customer satisfaction, (2) store atmosphere has a significant effect on customer satisfaction, and (3 service quality and store atmosphere have a significant effect on customer satisfaction
Analisis Pengaruh IPM, Pengangguran dan Kemiskinan Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Provinsi Riau
Economic growth is one of the main indicators for measuring the success of regional development; however, disparities still exist among regencies and cities in Riau Province. In several regions, the levels of unemployment and poverty remain relatively high, even though the Human Development Index (HDI) has continued to improve over the years. This condition raises questions about the extent to which human development, unemployment, and poverty affect economic growth in Riau Province. This study aims to analyze the effect of the Human Development Index (HDI), unemployment, and poverty on economic growth at the regency/city level in Riau Province. The research employs a quantitative approach using secondary data in the form of panel data covering the period from 2013 to 2024. The independent variables consist of HDI, unemployment, and poverty, while the dependent variable is economic growth. Data were analyzed using the Random Effect Model (REM) to determine the relationship between variables. The results show that HDI has a positive and significant effect on economic growth at the 5 percent significance level, indicating that improvements in human development can enhance regional economic performance. Poverty also shows a positive and significant effect, suggesting that reducing poverty contributes to accelerating regional economic growth. In contrast, unemployment has a negative and significant effect on economic growth in Riau Province, implying that higher unemployment rates can hinder economic progress in the region
Pengaruh Inflasi, Nilai Tukar dan GDP Malaysia Terhadap Ekspor Komoditas Lemak dan Minyak Hewan/Nabati Provinsi Riau Ke Malaysia
Riau Province is one of the five largest contributing provinces to Indonesia’s exports, with Malaysia serving as the primary destination country within ASEAN. Animal and vegetable fats and oils constitute the largest commodity exported to Malaysia. This study aims to examine the influence of inflation, the exchange rate, and Malaysia’s GDP on Riau Province’s exports of animal and vegetable fats and oils to Malaysia during the quarterly period of 2010–2024. The data used are secondary time-series data, and the analytical method employed is multiple linear regression using the Ordinary Least Squares (OLS) technique, with EViews 12 as a statistical analysis tool. The independent variables in this study include Riau Province’s inflation, the Rupiah–US Dollar exchange rate, and Malaysia’s GDP, while the dependent variable is Riau Province’s exports of animal and vegetable fats and oils to Malaysia. The partial results show that inflation has a positive and insignificant effect on these exports. The Rupiah–US Dollar exchange rate has a negative and significant effect, while Malaysia’s GDP has a positive and significant effect on Riau Province’s exports of animal and vegetable fats and oils to Malaysia. Simultaneously, the findings indicate that all independent variables collectively influence these exports
Analysis of Logistics Quality on Customer Satisfaction in the E-Commerce Industry Using the SERQUAL Method and Kertesius Diagram
Competition in the shipping service industry is becoming increasingly fierce with the rapid growth of e-commerce. Shipping companies are required to provide the best services in order to retain customers. J&T Express Boja Branch is one of the logistics service providers facing problems such as delivery delays, unfriendly administrative services, and carelessness in handling customer complaints, which have the potential to reduce customer satisfaction. The purpose of this study is to analyze the effect of logistics quality on customer satisfaction using the Service Quality (Servqual) approach and Cartesian Diagram. The research population consists of all J&T Express Boja Branch customers who have been determined. The research sample consists of 177 respondents determined using purposive sampling. Data was obtained based on questionnaires and analyzed using quantitative methods with validity, reliability tests and normality test as well as calculations of the gap between expectations and service performance. The results of the study show that, in general, the quality of logistics at J&T Express Boja Branch is considered good, but there is a gap between performance and expectations. The dimensions that need priority improvement are personal contact quality and order accuracy because they are considered important, but their performance is still below customer expectations. Meanwhile, the dimensions of order release quantities and order condition are considered satisfactory and need to be maintained. Other dimensions, such as information quality and ordering procedures, are considered reasonable, while order quality, order discrepancy handling, and timeliness are considered relatively better than other attributes
Analisis Peran Lingkungan Kerja dan Gaya Kepemimpinan terhadap Kinerja Karyawan pada Divisi Produk Pakaian Pria Uniqlo Indonesia
The success of employee performance is not only limited to the training and education they have, but also several aspects related to employee achievement and productivity are one of the keys to success that greatly influence company performance. This study aims to determine the role of the work environment and leadership style on employee performance in the men's clothing division of Uniqlo Indonesia. This study was conducted using descriptive qualitative research involving books, journals, and scientific articles relevant to the research conducted by the author. In addition, the author also conducted field observations to determine the application of leadership styles and employee performance in the men's clothing division of Uniqlo Indonesia. The results of the study indicate that there is a close relationship between leadership style and work environment on employee work productivity related to the application of Japanese culture which is disciplined and has loyalty to the company. The combination of factors related to the environment and leaders creates an efficient and adaptive work pattern related to market changes that occur.
Perbandingan Antara Komunitas Sanggar Mekar Sari Dengan Sanggar Bija Swari: Sebagai Faktor Loyalitas Anggota Pada Periode 2025
This study aims to evaluate the comparative process between the Mekar Sari and Bija Swari communities or studios in the process of forming member loyalty during the 2025 period. The main focus of this study is to find elements that contribute to the degree of member loyalty in both communities, both in terms of management, artistic activities, and social interactions among members. The approach applied is a descriptive qualitative method, with data collection through interviews, direct observation, and document collection. The findings show that Sanggar Mekar Sari places more emphasis on elements of family togetherness and regular practice to maintain loyalty, while Bija Swari prioritizes new creativity in its works and opportunities for member loyalty. Both communities each have unique strengths in creating member bonds, but variations in management approaches and artistic views impact the level of loyalty created. This study contributes to understanding the tactics of managing arts communities so that they can maintain member sustainability and competitiveness in the era of modern cultural development
Analisis Komprehensif Peran Human Resource Analytics Dalam Mendukung Efektivitas Pengambilan Keputusan Strategis Manajemen Sdm Pada Perusahaan Modern
Perkembangan teknologi informasi dan digitalisasi telah mengubah paradigma pengelolaan sumber daya manusia (SDM) dalam organisasi modern. Salah satu inovasi yang berkembang pesat adalah Human Resource Analytics (HRA), yaitu penerapan teknik analisis data untuk mendukung pengambilan keputusan strategis dalam manajemen SDM. HRA memungkinkan perusahaan mengumpulkan, mengolah, dan menganalisis data karyawan secara sistematis untuk menghasilkan informasi yang relevan dan akurat sebagai dasar kebijakan manajerial. Melalui pendekatan ini, keputusan strategis yang diambil oleh manajemen tidak lagi hanya berdasarkan intuisi, tetapi berlandaskan pada bukti empiris yang dapat diukur dan diverifikasi. Penelitian ini bertujuan untuk memberikan analisis komprehensif mengenai bagaimana peran HRA mendukung efektivitas pengambilan keputusan strategis di bidang manajemen SDM. Metode yang digunakan dalam penelitian ini adalah studi literatur (literature review), dengan meninjau berbagai jurnal ilmiah, buku, dan publikasi akademik yang membahas konsep, implementasi, serta tantangan penerapan HRA dalam konteks organisasi modern. Hasil kajian menunjukkan bahwa penerapan HRA berpengaruh signifikan terhadap peningkatan efektivitas manajemen SDM, khususnya dalam hal rekrutmen, pengembangan karier, retensi karyawan, serta pengelolaan kinerja berbasis data. Selain itu, HRA juga berperan dalam memperkuat posisi strategis fungsi SDM sebagai mitra bisnis (strategic partner) yang dapat memberikan rekomendasi kebijakan berdasarkan bukti ilmiah. Namun, keberhasilan penerapan HRA sangat bergantung pada kesiapan organisasi, terutama dalam hal infrastruktur teknologi, kompetensi analitik praktisi SDM, dan budaya organisasi yang mendukung pengambilan keputusan berbasis data. Dengan demikian, integrasi HRA dalam sistem manajemen SDM menjadi langkah penting untuk meningkatkan daya saing perusahaan di era digital
Pengaruh Faktor Internal dan Eksternal Terhadap Ketidaktepatan Waktu Penyampaian Laporan Keuangan Auditan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
One of the most important measures of accountability and transparency in public firms is the promptness with which audited financial reports are submitted. Listed businesses on the Indonesia Stock Exchange (IDX) continue to often experience financial reporting delays, especially in recent years. This can result in information asymmetry and worse market efficiency. Thus, the purpose of this study is to examine how internal and external factors affect the tardiness of audited financial report submissions among firms listed on the IDX between 2024 and 2025. This study uses a descriptive-verificative strategy in conjunction with a quantitative approach. Purposive sampling was used to pick samples based on corporations that regularly published audited financial reports, yielding 77 suitable firms. The official IDX website's yearly reports and publishing dates provided secondary data. Data analysis was conducted using multiple linear regression with SPSS version26. The findings show that all independent factors have a considerable simultaneous impact on the tardiness of audited financial report submissions. Related party connections and PAF modifications significantly and favourably affect reporting delays, whereas profitability, audit committee turnover, and audit opinions show no significant effect. These findings reveal that structural and technical factors—such as inter-entity complexity and auditor rotation—are more influential in causing reporting delays than financial performance factors. In conclusion, improving corporate governance effectiveness, strengthening digital reporting systems, and implementing efficient auditor rotation planning are essential to minimize reporting delays and enhance transparency in Indonesia’s capital market.
Hubungan Antara Rata-rata Lama Sekolah, Umur Harapan Hidu dan Tingkat Partisipasi Angkatan Kerja Terhadap Indeks Pembangunan Gender (IPG) Di Kabupaten/Kota Se-Provinsi Riau
Penelitian ini bertujuan untuk mengetahui faktor apa saja yang memiliki hubungan dan berkontribusi aktif dalam peningkatan Indeks Pembangunan Gender (IPG) pada keduabelas Kabupaten/Kota yang ada di Provinsi Riau pada periode 2017-2023. Diantara faktor yang diteliti, yaitu Rata-rata Lama Sekolah (RLS) mengukur indikator pendidikan, Umur Harapan Hidup (UHH) mengukur indikator kesehatan, dan Tingkat Partisipasi Angkatan Kerja (TPAK) mengukur indikator ekonomi. Penelitian ini merupakan jenis penelitian kuantitatif. Menggunakan data sekunder yang merupakan data time series (dari tahun 2017-2023) dan data cross section (10 Kabupaten dan 2 Kota di Provinsi Riau). Data tersebut diperoleh dari Badan Pusat Statistik (BPS) Indonesia dan BPS Provinsi Riau. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif yang dibuktikan dengan penelitian terdahulu yang serupa. Hasil penelitian ini menunjukkan bahwa di Kabupaten Kuantan Singingi dan Kabupaten Siak aspek yang memiliki hubungan terhadap peningkatan IPG adalah RLS. Kemudian di Kabupaten Indragiri Hulu, Kabupaten Indragiri Hilir, Kabupaten Pelalawan, Kabupaten Kampar, Kabupaten Rokan Hulu, Kabupaten Bengkalis, Kabupaten Kepulauan Meranti dan Kota Dumai yaitu RLS dan UHH yang berkontribusi terhadap IPG. Selanjutnya di Kabupaten Rokan Hilir indikator RLS, UHH, dan TPAK ketiganya memiliki hubungan dalam perubahan yang terjadi pada IPG. Dan di Kota Pekanbaru dan Provinsi Riau terlihat bahwa RLS dan TPAK memiliki kontribusi terhadap perubahan nilai IPG.
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada Perusahaan Tambang di Kalimantan Timur
This study aims to analyze the influence of leadership style on employee performance at mining companies in East Kalimantan. Leadership style is one of the important factors that can influence employee motivation, discipline, and productivity in achieving organizational goals. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 100 respondents who were employees of several mining companies in the East Kalimantan region. Data analysis was conducted using simple linear regression to test the influence of the leadership style variable (X) on employee performance (Y). The results showed that leadership style has a positive and significant effect on employee performance. This means that the more effective the leadership style applied by the leader, the higher the level of employee performance. This finding indicates that leaders who are able to apply participatory and transformational leadership styles can increase employee morale and commitment to the company. This study is expected to be a reference for mining company management in developing effective leadership strategies to improve human resource performance
Analisis Kualitas Kepuasan Konsumen Terhadap Pelayanan Ack Fried Chicken Mendoyo
ACK Fried Chicken is a fast food restaurant established on April 1, 2015, in Bali, by Mr. I Made Artana (Kompas.Com 12/20/2021). ACK offers a franchise partnership concept for people who want to open a business in the fast food industry, ACK can also help the community in fundraising efforts by exchanging bazaars that apply to all existing ACK outlets. This study aims to analyze and measure the level of consumer satisfaction with the quality of service provided by ACK Fried Chicken Mendoyo. This study uses a quantitative method with a descriptive approach. Data were collected by distributing questionnaires to 30 ACK Fried Chicken Mendoyo consumer respondents as samples. The independent variable (X) in this study is Service Quality, and the dependent variable (Y) is Consumer Satisfaction. Direct research was conducted by researchers on 10/20/2025 at the ACK Mendoyo outlet located on Jln. Denpasar-Gilimanuk, Ds. Pohsanten, Kec. Mendoyo, Kab. Jembrana, Bali. The results of the study showed that the majority of consumers (90%) stated that they were very satisfied, 8% were satisfied, and 2% were quite satisfied with the service of ACK Fried Chicken Mendoyo, indicating that the quality of service provided had met or even exceeded consumer expectations
Eksplorasi Persepsi Mahasiswa Kota Kupang terhadap Kualitas Produk dan Citra Merek dalam Membentuk Keputusan Pembelian Brand Fashion Lokal
This research is motivated by the increasing consumer interest in local fashion products, which are able to compete with global brands. However, there are still doubts about the consistency of quality and brand image. The purpose of this study is to explore the perceptions of Kupang City students regarding the product quality and brand image of local fashion brands, and how both influence student consumer purchasing decisions. This study uses a descriptive qualitative approach with data collection conducted through in-depth interviews and observations. Informants were selected using a purposive sampling technique, involving five active students in Kupang City. The results show that product quality is a major factor in influencing Kupang City students' purchasing decisions towards local fashion brands, with a focus on aspects of material, comfort, and durability. Furthermore, brand image plays a role in forming initial perceptions and is a driving factor in purchasing interest, but its influence is highly dependent on consistent product quality. Digital media such as Instagram and TikTok serve as the main means in shaping brand image through social proof. This study also shows a shift in Kupang City students' consumption behavior from a hedonistic orientation to quality-based purchasing
Pengaruh Promosi dan Kemudahan Penggunaan Terhadap Repurchase Intention Pada Layanan Online Food Delivery Shopee Food Yang Dimediasi Kepuasan Konsumen
This study aims to analyze the effect of Promotion and Ease of Use on Repurchase intention in the Shopee Food online food delivery service, mediated by Customer Satisfaction. Digital transformation has caused a significant shift in consumer behavior, increasing the reliance on practical and fast online food delivery services. The research employed an explanatory quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Data were collected from 100 Shopee Food users in Semarang using a questionnaire based on a five-point Likert scale. The findings indicate that Ease of Use is the most dominant factor influencing Repurchase intention, both directly and indirectly through Customer Satisfaction. Promotion significantly affects Customer Satisfaction, but its direct influence on Repurchase intention is not significant. However, Customer Satisfaction acts as a crucial mediator, significantly reinforcing the influence of both Promotion and Ease of Use on Repurchase intention. This research provides theoretical contributions regarding the mediating role of customer satisfaction in digital services and offers practical strategies for optimizing user experience and promotional efforts to enhance customer retention for online food delivery platforms
Analisis Forecasting Produksi, Volume Ekspor, dan Ketersediaan Karet Di Indonesia Tahun 2025–2029
Penelitian ini bertujuan untuk menganalisis dan memproyeksikan perkembangan produksi, volume ekspor, dan ketersediaan karet alam di Indonesia pada periode 2025–2029 menggunakan metode Autoregressive Integrated Moving Average (ARIMA). Data yang digunakan merupakan data sekunder deret waktu dari tahun 1980–2024 yang diperoleh dari Badan Pusat Statistik (BPS) dan Kementerian Pertanian. Proses analisis dilakukan melalui tahapan uji stasioneritas, analisis correlogram, pemilihan model terbaik, serta peramalan menggunakan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa model terbaik untuk masing-masing variabel adalah ARIMA (1,1,1) untuk produksi, serta ARIMA (0,1,1) untuk volume ekspor dan ketersediaan karet. Hasil peramalan memperlihatkan tren peningkatan pada ketiga variabel selama periode 2025–2029, di mana produksi diperkirakan meningkat dari 2,33 juta ton menjadi 2,43 juta ton, ekspor naik dari 1,67 juta ton menjadi 1,73 juta ton, dan ketersediaan domestik juga menunjukkan peningkatan bertahap hingga mencapai sekitar 0,82 juta ton pada akhir periode proyeksi. Temuan ini mengindikasikan bahwa prospek sektor karet Indonesia cenderung positif dan berkelanjutan, meskipun diperlukan upaya peningkatan produktivitas, penguatan industri hilir, dan efisiensi rantai pasok untuk memperkuat daya saing dan ketahanan sektor karet nasional di masa mendatang.
Sarana Prasarana dan Keefektifan Pelayanan: Evaluasi Kinerja pada Laboratorium Bisnis Politeknik Negeri Bandung
Technological advancements in the retail sector require vocational education institutions to provide practical learning environments that accurately reflect real industry operations. The Business Laboratory at Politeknik Negeri Bandung is designed as a training facility where students engage directly in retail service activities, including cashier operation, product display arrangement, and customer interaction. Therefore, the quality of facilities within this laboratory plays a crucial role in supporting students’ service performance during practical sessions. This study aims to evaluate the condition of the facilities provided in the Business Laboratory and examine their role in enhancing the effectiveness of student-led services. A quantitative approach with descriptive and verificative methods was employed by distributing questionnaires to actual customers who shop at the laboratory. The results indicate that physical facilities and operational equipment function well and assist students in delivering faster, more accurate, and more comfortable services. However, certain supporting facilities and inventory management aspects still require improvement to ensure a better customer experience. Overall, this study highlights that continuous and adaptive facility management is essential to align vocational practice with technological developments in the retail industry and to prepare students as competent future professionals capable of meeting workplace demands
Strategi Transformasi Digital dan Keberlanjutan: Tinjauan Literatur Manajemen Strategik
This study conducts a systematic literature review (SLR) to examine how digital transformation intersects with sustainability agendas at the corporate strategy level. The SLR follows evidence-informed management principles, including research question formulation, inclusion–exclusion criteria, systematic searching, and thematic synthesis. A total of 20 selected articles were analyzed and classified into five clusters: Digital Transformation (DT), Sustainability Strategy (SS), Digital–Sustainability Integration (INT), SLR Methodology (MET), and Strategic Theoretical Foundations (THEO). The review reveals a shift in the literature from parallel approaches toward strategic integration through the concept of twin transformation/twin transition, where digital and sustainability transformations should be designed and implemented simultaneously. Digital technologies (AI, IoT, big data, cloud, platforms) act as enablers of ESG performance, mainly through process efficiency, data transparency, green innovation, and ecosystem orchestration. However, DT does not automatically generate positive sustainability outcomes, as environmental trade-offs, rebound effects, and non-linear impacts may arise when digitalization is not aligned with ESG objectives. This study highlights the importance of aligning digital and sustainability strategies, strengthening ethical technology governance, developing dynamic capabilities, and designing digital-sustainable business models as a basis for sustainable competitive advantage. The findings also suggest future research agendas on measuring integration of digital transformation and business sustainability.
Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian di Kalangan Mahasiswa Manajemen UNIMED (Studi Kasus : Fore Coffee)
This study was conducted to analyze the influence of price and product quality on purchasing decisions among Management students at Medan State University with a case study on Fore Coffee. This study used a quantitative approach with a survey method using a Google Form-based questionnaire. The research sample consisted of 60 respondents randomly selected from the student population who had purchased Fore Coffee products in the last three months. Data were analyzed using validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, and F-test tests using IBM SPSS Statistics 27. The results of the analysis assessed that the price variable had a significant effect on purchasing decisions with a significance value of 0.030 (<0.05), while product quality had no significant effect with a significance value of 0.948 (>0.05). Simultaneously, price and product quality had a significant effect on purchasing decisions, which was indicated by an adjusted R square value of 0.44, which means that both independent variables explained 44% of the variation in purchasing decisions. Thus, the results show that the price factor is the most influential factor in students' purchasing decisions for Fore Coffee products differentiated by product quality
Integrasi FOMO dan Literasi Keuangan dalam Membentuk Model Keputusan Investasi IPO yang Lebih Rasional
The growing participation of retail investors in Initial Public Offerings (IPOs) indicates that investment decisions are shaped not only by rational analysis but also by psychological dynamics such as FOMO, which arises from social pressure, market euphoria, and fear of missing potential gains. This study aims to examine how FOMO influences impulsive decision-making in IPO investments and how financial literacy mitigates this influence, ultimately shaping more rational investment behavior. This research employs a literature review approach, collecting data from national and international journals, official financial institution reports, and relevant academic publications, which were then analyzed using content analysis to identify conceptual patterns and variable relationships. The findings reveal that FOMO strongly drives impulsive behavior, particularly among investors with low literacy levels, while financial literacy functions as a cognitive regulator that reduces impulsivity and enhances decision quality. The study concludes that the integration of FOMO and financial literacy forms the IPO Rationality Model, offering a new conceptual framework for understanding modern investment behavior and providing practical implications for investor education, regulatory policy development, and risk-mitigation features in digital investment platforms
Profit and loss sharing: Antara Nilai Etika dan Implementasi dalam Praktik Perbankan Syariah
Penelitian ini membahas konsep Profit and Loss Sharing (PLS) sebagai sistem pembiayaan utama dalam perbankan syariah yang menekankan prinsip keadilan, transparansi, dan pembagian risiko secara proporsional antara pemilik modal dan pengelola usaha. PLS dipandang sebagai alternatif terhadap sistem bunga konvensional yang dinilai tidak adil dan berpotensi menimbulkan ketimpangan ekonomi. Namun, dalam praktiknya, penerapan PLS menghadapi berbagai tantangan, seperti munculnya risiko moral hazard akibat asimetri informasi, lemahnya pengawasan, serta ketidakpatuhan terhadap prinsip syariah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi pustaka yang bersumber dari jurnal ilmiah, buku, dan laporan penelitian. Hasil kajian menunjukkan bahwa permasalahan utama dalam implementasi PLS terletak pada perilaku nasabah dan kelemahan sistem monitoring bank, yang dapat menyebabkan penyalahgunaan dana dan manipulasi laporan usaha. Oleh karena itu, diperlukan penguatan regulasi, peningkatan literasi keuangan syariah, serta pemanfaatan teknologi seperti fintech dan blockchain untuk meningkatkan akuntabilitas dan kepercayaan publik. PLS berpotensi menjadi fondasi sistem ekonomi Islam yang lebih beretika dan berkeadilan jika diterapkan dengan prinsip syariah yang konsisten.
Halal Heritage Tourism The Governance And Innovative Models Of Halal Heritage Tourism in Asia: Integrating Adat. Sharia Guarantee, and Sustainable Experience Economy
Halal tourism in Asia has grown into a strategic sector that significantly contributes to regional economic development. As home to the world’s largest Muslim population, Asia continues to experience increasing demand for halal-friendly travel services. The development of halal tourism encompasses various aspects such as halal food certification, Muslim-friendly accommodations, prayer facilities, and Sharia-compliant tourism activities. In addition, digitalization through halal travel applications and virtual tours of Islamic heritage sites accelerates access to information and enhances traveler convenience. The integration of local culture with Islamic values strengthens destination character and provides unique, authentic travel experiences. Supporting industries such as halal culinary businesses, modest fashion, and halal travel services are also rapidly expanding, creating a broad and sustainable halal economic ecosystem. Halal destination branding across Asia is reinforced through digital campaigns, government collaboration, and standardized service provision. The concept of halal green tourism is becoming increasingly relevant as it combines environmental sustainability principles with Islamic teachings on nature preservation. International collaboration between Muslim and non-Muslim countries further expands halal travel routes and enhances cross-cultural cooperation. Overall, halal tourism in Asia not only presents economic opportunities but also serves as a medium for cultural diplomacy, local identity strengthening, and the development of an inclusive tourism industry. With proper strategies and continuous collaboration, Asia has the potential to become the future global center of halal tourism
Implementasi sistem e-faktur ,kepatuan pkp dan dampak e-faktur terhadap penerimaan pajak
Penelitian ini bertujuan untuk mengetahui pengaruh Implementasi Sistem e-Faktur, Kepatuhan Pengusaha Kena Pajak (PKP), dan Dampak e-Faktur terhadap Penerimaan Pajak pada KPP Pratama Kupang.Penelitian ini menggunakan pendekatan kuantitatif asosiatif,Populasi pada penelitian ini adalah wajib pajak pengusaha kena pajak yang terdaftar di KPP Pratama Kupang pada tahun 2023-2024 yaitu sebanyak 187 wajib pajak orang pribadi pengusaha kena pajak . Sampel yang di gunakan dalam penelitian ini sebanyak 55 responden menggunakan metode purposive sampling. Teknik pengambilan data menggunakan kusioner. Teknik analisis yang digunakan adalah regresi linear berganda untuk menguji pengaruh implementasi e-Faktur dan kepatuhan PKP terhadap penerimaan pajak, berdasarkan hasil simultan (uji F) di peroleh nilai signifikansi sebesar 0,048 yang menunjukan bahwa implementasi sistem e-faktur, kepatuhan pkp dan dampak e-faktur secara bersama-sama(simultan) berpengaruh signifikansi terhadap penerimaan pajak. Serta uji determinasi (R²) untuk melihat kontribusi variabel penelitian. Hasil penelitian menunjukkan bahwa: (1) Implementasi Sistem e-Faktur berpengaruh positif terhadap penerimaan pajak; (2) Kepatuhan PKP berpengaruh positif dan signifikan dalam meningkatkan penerimaan pajak; (3) Dampak penggunaan e-Faktur turut memperkuat efektivitas sistem administrasi perpajakan dan berkontribusi pada peningkatan akurasi serta ketertiban pelaporan sehingga berdampak pada peningkatan penerimaan pajak. Meskipun demikian, nilai R² menunjukkan bahwa variasi penerimaan pajak lebih banyak dipengaruhi oleh faktor lain di luar penelitian, seperti kondisi ekonomi, aktivitas usaha PKP, dan regulasi perpajakan Kata kunci: Implementasi Sistem E-Faktur.,Kepatuhan PKP., Dampak E-Faktur.,Penerimaan Pajak
Pengaruh Komunikasi terhadap Efektivitas Penerapan Prinsip Manajemen Kantor dalam Pengelolaan Kegiatan Belajar pada Mahasiswa Jurusan Administrasi Niaga Politeknik Negeri Bandung
This study aims to determine the impact of communication on the effectiveness of the implementation of office management principles (POAC) in managing learning activities for students in the Business Administration Program at Politeknik Negeri Bandung. This research uses a descriptive quantitative approach with simple linear regression analysis. Data was collected through a questionnaire consisting of 26 items measured with a Likert scale. The results show that communication has a significant impact on the effectiveness of the implementation of POAC. Overall, the regression model indicates that communication explains 49.9% of the variance in POAC effectiveness. These findings suggest that good communication plays an important role in improving the effectiveness of learning activities through better planning, organizing, actuating, and controlling
Pengaruh CSR, Profitabilitas dan Kinerja Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia
This study aimed to analyze the impact of corporate social responsibility (CSR), profitability, and environmental performance on company value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. A quantitative approach was employed. Secondary data included annual financial reports and sustainability reports from 2021 to 2024. The study population comprised 65 mining entities listed on the IDX, with a purposive sampling technique for 40 companies. Statistical data processing was performed using SPSS version 25. The study's main findings demonstrate that CSR, profitability, and environmental performance individually have a positive and significant impact on company value. Furthermore, when tested simultaneously, the three independent variables were shown to have a significant impact on company value
Pengaruh Modernisasi Penjualan Kopi Jago Melalui Gerobak Keliling Terhadap Kepuasan Pelanggan
This study aims to analyze the influence of sales modernization applied by Kopi Jago through its mobile coffee carts on customer satisfaction. A quantitative approach was used by distributing questionnaires to 110 respondents who had purchased Kopi Jago products. The collected data were processed using validity and reliability tests, classical assumption testing, multiple linear regression analysis, as well as t-tests and F-tests. The results indicate that price, product quality, service, and brand image each have a positive and significant effect on customer satisfaction. Simultaneously, these four variables contribute substantially, with a determination value of 88.4%. These findings demonstrate that Kopi Jago’s modern sales concept effectively enhances customer experience and strengthens the brand’s position in the coffee market
Literasi Keuangan Digital, Perilaku Konsumtif, Dan Risiko Overborrowing Pada Generasi Z di Era Paylater
The transformation of the digital financial ecosystem has presented complex challenges for Generation Z in managing personal finances, particularly related to the proliferation of Buy Now Pay Later services. This study analyzes the interconnection between digital financial literacy, consumer behavior, and the risk of overborrowing among 150 Generation Z respondents who are active PayLater users in Makassar City through a quantitative approach with a survey method. The research instrument used a questionnaire compiled with a Likert scale, analyzed using multiple regression. The results show that the level of digital financial literacy of respondents is in the moderate category, while consumer behavior shows a high level. Regression analysis reveals that consumer behavior has a significant positive effect on the risk of overborrowing, while digital financial literacy does not show a significant protective effect. The findings indicate that 58.7 percent of respondents allocate more than 30 percent of their income to installments, with 40.7 percent having active loans on 3-4 platforms simultaneously. This study recommends strengthening holistic financial education that integrates cognitive and behavioral aspects, as well as the implementation of integrated credit scoring regulations to mitigate the systemic risk of overborrowing.
Analisis Pengaruh Modal, Produktivitas, Teknologi Dan Harga Jual Terhadap Pendapatan Nelayan Di Kecamatan Bone Pantai
The results of the study show that: (1) capital has a positive and significant effect on fishermen’s income. This indicates that any increase in capital will lead to an increase in fishermen’s income in Bone Pantai District, as capital is the main production factor supporting all operational activities, including the provision of fishing gear, fuel, boat maintenance, and fishing logistics. (2) Productivity has a positive and significant effect on fishermen’s income. This means that higher productivity increases fishermen’s income, as productivity reflects the ability of fishermen to produce a greater quantity or higher-value catch in a more efficient use of time and cost. (3) Technology has a positive and significant effect on fishermen’s income. This implies that improvements in technology contribute to higher income, since technology plays an important role in enhancing the efficiency and effectiveness of fishing operations. (4) Selling price has a positive and significant effect on fishermen’s income. This means that an increase in the selling price will increase fishermen’s income, as higher prices provide direct economic benefits, especially in areas such as Bone Pantai where most fishermen still rely on traditional marketing systems. (5) Capital, productivity, technology, and selling price simultaneously have a significant effect on fishermen’s income in Bone Pantai District. This indicates that simultaneous improvements in these four variables strengthen business capacity, increase the value of fish catch, improve operational efficiency and product quality, and directly add value to fishermen’s income.
Eksplorasi Literasi Keuangan, Hedonisme, dan Perilaku Konsumtif dalam Membentuk Pola Kesehatan Keuangan Pribadi Generasi Z
This study is motivated by the increasing consumptive behavior of Generation Z, which is influenced by low financial literacy, the prevalence of hedonistic lifestyles, and the strong exposure to social media in everyday life. This study aims to analyze the relationship between financial literacy, hedonism, and consumptive behavior and explain how these three variables shape Generation Z's personal financial health patterns. Using a qualitative approach with in-depth interview techniques, this study involved several participants selected through purposive sampling. The data were analyzed using thematic analysis to identify patterns and meanings from the participants' experiences. The results showed that low financial literacy, hedonistic lifestyles, and the strong influence of social media were the main factors driving consumptive behavior among Generation Z. A lack of understanding about money management made young people more likely to follow trends and buy things based on their desires rather than their needs. This study concludes that the interaction of these three factors significantly contributes to the decline in the personal financial health of the younger generation. Theoretically, this study enriches the study of the financial behavior of the digital generation, and practically provides a basis for the development of financial education programs that are more adaptive to the needs of the current generation
Analisis Kelayakan Bisnis UMKM Dapu.Rin Alam Sutera Berdasarkan Lima Aspek Studi Kelayakan
UMKM berbasis kuliner terus mengalami pertumbuhan pesat di Indonesia, didorong oleh meningkatnya permintaan konsumen terhadap produk makanan yang praktis, higienis, dan bersifat personal. Namun, banyak bisnis rumahan, terutama pada sektor bakery, masih beroperasi tanpa penilaian kelayakan yang terstruktur, sehingga berdampak pada ketidakpastian dalam pengembangan, lemahnya aspek legalitas, serta keterbatasan daya saing jangka panjang. Penelitian ini dilakukan untuk mengevaluasi apakah Dapu Rin, sebuah UMKM donat rumahan yang berlokasi di Alam Sutera, layak untuk dikembangkan dan ditingkatkan skalanya berdasarkan lima dimensi utama studi kelayakan bisnis. Penelitian ini bertujuan memberikan penilaian komprehensif yang dapat mendukung pengambilan keputusan strategis dalam pengembangan dan keberlanjutan usaha. Penelitian menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dokumentasi, dan catatan keuangan, kemudian dianalisis menggunakan kerangka reduksi–penyajian–penarikan kesimpulan. Kelayakan dievaluasi berdasarkan lima dimensi: pasar dan pemasaran, kesiapan teknis dan operasional, sumber daya manusia, legalitas, serta kinerja keuangan. Temuan menunjukkan bahwa Dapu Rin layak untuk dilanjutkan dan dikembangkan, didukung oleh potensi pasar yang kuat, strategi pemasaran digital yang efektif, proses operasional yang terstandarisasi, perencanaan sumber daya manusia yang dapat ditingkatkan, serta indikator keuangan positif termasuk NPV, IRR, dan payback period. Aspek legalitas sedang dalam proses penyelesaian melalui tahapan terstruktur untuk memperkuat kredibilitas dan peluang ekspansi usaha. Penelitian ini memberikan kontribusi praktis berupa peta jalan pengembangan berbasis kelayakan bagi UMKM kuliner skala kecil yang beroperasi di lingkungan perumahan modern. Selain itu, hasil penelitian dapat menjadi referensi analisis untuk penelitian selanjutnya serta model pengembangan UMKM, khususnya pada sektor bakery rumahan berbasis sistem pre-order.
Pemanfaatan Digital Finance dan Perilaku Keuangan Dalam Mendukung Keberlanjutan Usaha Coffee Shop di Kota Bukittinggi
Penelitian ini bertujuan untuk menganalisis pemanfaatan digital finance dan perilaku keuangan pelaku usaha dalam mendukung keberlanjutan usaha coffee shop di Kota Bukittinggi. Keberlanjutan usaha menjadi isu penting seiring meningkatnya persaingan dan perubahan perilaku konsumen di sektor kuliner perkotaan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus deskriptif. Informan penelitian terdiri atas lima pemilik dan pengelola coffee shop yang dipilih secara purposive. Pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan dokumentasi, sedangkan analisis data menggunakan model interaktif Miles, Huberman, dan Saldaña yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pemanfaatan digital finance, khususnya sistem pembayaran QRIS, e-wallet, dan aplikasi pencatatan keuangan, berperan dalam meningkatkan efisiensi transaksi, mempercepat arus kas, serta mendukung ketertiban pencatatan keuangan usaha. Namun, tingkat pemanfaatannya masih bervariasi antar coffee shop dan belum seluruhnya dimaksimalkan sebagai alat manajerial. Selain itu, perilaku keuangan pelaku usaha, yang tercermin dari perencanaan keuangan, pengendalian pengeluaran, kebiasaan menabung dan investasi, serta pencatatan keuangan, terbukti menjadi faktor kunci dalam menjaga stabilitas dan keberlanjutan usaha. Coffee shop dengan perilaku keuangan yang lebih disiplin menunjukkan kemampuan yang lebih baik dalam mempertahankan pelanggan, beradaptasi terhadap perubahan lingkungan bisnis, dan menghadapi tekanan persaingan. Penelitian ini menyimpulkan bahwa integrasi antara pemanfaatan digital finance dan perilaku keuangan yang baik berkontribusi positif terhadap keberlanjutan usaha coffee shop di Kota Bukittinggi. Temuan ini memberikan implikasi bahwa adopsi teknologi keuangan perlu disertai dengan penguatan perilaku pengelolaan keuangan agar manfaat digitalisasi dapat dirasakan secara optimal dalam mendukung keberlanjutan UMKM sektor kuliner.
Pengaruh Likuiditas dan Struktur Aktiva terhadap Struktur Modal pada Perusahaan Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia
The purpose of this study is to examine how asset structure and liquidity affect a company's capital structure. Automotive and component firms that are listed on the Indonesia Stock Exchange between 2020 and 2024 are among the study objectives. Purposive sampling was used to pick the sample, which produced 12 businesses that satisfied the requirements. This topic is relevant because the automotive and component industry is a capital-intensive sub-sector that requires financial stability and accuracy in funding decisions, especially during the research period, which was marked by fluctuating economic conditions. Liquidity is measured through CR, QR, and CaR, while asset structure is proxied by FAR, and DER is used as an indicator of capital structure. Five years' worth of financial statement data were examined using multiple linear regression in this quantitative analysis. The analysis's findings demonstrate that CR significantly and negatively affects capital structure, suggesting that businesses with greater liquidity often employ less debt as internal funding is available. An rise in current assets other than inventory has not significantly affected the usage of debt since QR has a positive but has not significantly. Additionally, CaR exhibits a little negative impact, suggesting that cash has little bearing on the funding system. Additionally, there is no discernible impact of the asset structure on the capital structure. However, it has been demonstrated that both asset structure and liquidity have a substantial impact at the same time; the model can account for between 73 and 76 percent of the variance in capital structure
Pengaruh Influencer Social Media Dan Citra Merek Terhadap Niat Beli Pada Generasi Z
Gen Z students are known to be easily influenced by influencers and brand image in making purchasing decisions, especially for beauty products like Jennskin. This study aims to determine the influence of social media influencers and brand image on Generation Z purchase intentions, specifically for the local e-commerce brand Jennskin, which actively utilizes digital marketing strategies for Generation Z consumers at the National University of Education, Denpasar. The sampling method used in this study was purposive sampling, resulting in a sample of 120 undergraduate students from the National University of Education, Denpasar, belonging to Generation Z who purchased Jennskin products on the Jennskin e-commerce platform. Data were collected using a questionnaire, and the analysis technique used was multiple linear regression analysis using SPSS version 26. Based on the analysis, this study shows that social media influencers have a partial positive and significant effect on purchase intentions among Generation Z. Brand image has a partial positive and significant effect on purchase intention among Generation Z. Social media influencers and brand image simultaneously have a positive and significant effect on purchase intention among Generation Z.
Peran Work Engagement Pada Pengaruh Beban Kerja Terhadap Kepuasan Kerja Di CV. Devano Silver Gianyar
The level of employee job satisfaction in Indonesia has attracted the attention of various survey institutions. Therefore, comparing survey results is important to provide a more comprehensive picture of employee job satisfaction in Indonesia. This study aims to determine the role of work engagement in the influence of workload on job satisfaction at CV. Devano Silver Gianyar. The sampling technique used in this study was saturated sampling, with a sample size of 45 employees. Data were collected using questionnaires and documentation, and the analysis technique used was a variance-based structural equation model or component-based structural equation model, also known as Partial Least Squares (PLS). Based on the analysis, this study shows that workload has a negative and significant effect on job satisfaction. These results indicate that increasing workload has a negative and significant impact on job satisfaction among employees at CV. Devano Silver Gianyar. Workload has a negative and significant impact on work engagement. These results indicate that increasing workload has a negative and significant impact on work engagement among employees at CV. Devano Silver Gianyar. Work engagement has a positive and significant impact on job satisfaction. These results indicate that increasing work engagement has an impact on job satisfaction among employees at CV. Devano Silver Gianyar. Work engagement can act as a mediating variable in the influence of workload on job satisfaction. The results indicate that higher work engagement stemming from effective workload management will increase job satisfaction among employees at CV. Devano Silver Gianyar.
Pengaruh Audit Tenure dan Audit Market Concentration Terhadap Kualitas Audit Syariah
This study aims to analyze the effect of audit tenure and audit market concentration on sharia audit quality in companies included in the Jakarta Islamic Index (JII) and listed on the Indonesia Stock Exchange for the 2019–2023 period. This study uses a quantitative approach involving 20 companies in the Jakarta Islamic Index (JII) and listed on the Indonesia Stock Exchange for the 2019-2023 period, resulting in 100 data. This study uses secondary data collection through the company's annual report. The analysis method in this study uses logistic regression analysis and statistical testing through the Wald test and simultaneous test (Omnibus Test). The results of the study indicate that partially, audit tenure has a negative and significant effect on sharia audit quality, indicating that the length of the relationship between the auditor and the client can reduce auditor independence. Conversely, audit market concentration has a positive and significant effect on sharia audit quality, indicating that market dominance by large auditors can increase audit professionalism and accuracy. Simultaneously, both variables are proven to have a significant effect on the quality of sharia audits, although the coefficient of determination (Nagelkerke R Square) of 0.291 indicates that there are still other variables outside the model that contribute 70.9%. This finding provides important implications for Public Accounting Firms, sharia companies, and further researchers in efforts to improve the quality and integrity of sharia audits in Indonesia.
Analisis Peran Human Resources Department Dalam Meningkatkan Employer Branding Untuk Menarik Kandidat Berkualitas
Employer branding strategy remains a challenge for many companies. Companies face various obstacles in recruiting candidates who meet the required qualifications. This study aims to analyze the role of human resources department management in improving employer branding to attract quality candidates at PT. Khrisna Multi Lintas Cemerlang. This study uses a descriptive qualitative approach in the form of descriptive information from interviews and observations. In qualitative research, the quality of research is highly dependent on the quality and completeness of the resulting data. The data is then analyzed through steps such as data reduction, data presentation, and drawing conclusions. In checking the data, the researcher uses a data validity checking technique, namely triangulation. The results of this study indicate that the role of HRD in strengthening employer branding at PT. Khrisna Multi Lintas Cemerlang includes strategy formulation, communication of values ​​and culture, social media management, cross-division collaboration, and evaluation of branding effectiveness. Therefore, HRD not only functions as a human resource manager, but also as a strategic actor that contributes to the company's reputation and long-term business success. The strategies implemented by the Human Resources Department to strengthen employer branding to attract qualified candidates include: formulating strategies aligned with the company's vision and mission, consistently communicating company values ​​and culture, utilizing social media as a branding channel, cross-divisional collaboration for strategy integration, and periodically evaluating branding effectiveness.
Pengaruh Kualitas Informasi dan Social Media Engagement Terhadap Keputusan Pembelian Mahasiswa Manajemen Universitas Tadulako Pada UMKM Radja Penyet Mas Fais
Perkembangan teknologi digital telah secara signifikan mengubah perilaku manusia. Hal ini terutama berlaku bagi mahasiswa yang mengandalkan media sosial sebagai sumber utama informasi produk dan saluran komunikasi dengan perusahaan. Media sosial menjadi strategi cerdas bagi Usaha Mikro, Kecil, dan Menengah (UMKM) untuk berinteraksi dengan pelanggan dan mendapatkan umpan balik. Para ahli berpendapat bahwa kualitas informasi yang disebarkan dan frekuensi interaksi di media sosial merupakan faktor penentu utama dalam keputusan pembelian. Namun, penelitian tentang dampak bersamaan dari dua variabel ini terkait dengan mahasiswa dan UMKM kuliner lokal masih terbatas. Studi ini bertujuan untuk menganalisis pengaruh kualitas informasi dan keterlibatan media sosial terhadap keputusan pembelian mahasiswa Program Studi Manajemen di Universitas Tadulako untuk produk UMKM Radja Penyet Mas Fais. Pendekatan yang digunakan adalah metodologi kuantitatif dengan desain kausal. Populasi penelitian terdiri dari 173 mahasiswa angkatan 2023 yang mengenal dan berinteraksi dengan platform media sosial UMKM. Dengan menggunakan sampling purposif dan rumus Slovin dengan margin kesalahan 10%, kami memperoleh 64 tanggapan. Pengumpulan data dilakukan secara online menggunakan Google Forms, sementara analisis data menggunakan perangkat lunak SPSS versi 23, dengan menerapkan validitas, reliabilitas, asumsi klasik, regresi berganda, serta uji t dan f. Temuan penelitian ini menunjukkan bahwa kualitas informasi dan partisipasi media sosial secara signifikan dan positif mempengaruhi keputusan pembelian, baik secara independen maupun bersama-sama, sebagaimana dibuktikan oleh nilai R-squared yang disesuaikan sebesar 0,419. Hasil ini menyoroti pentingnya meningkatkan kualitas konten dan interaksi di media sosial untuk memperkuat keputusan pembelian mahasiswa, sekaligus memberikan wawasan praktis bagi UMKM kuliner untuk menyempurnakan strategi pemasaran digital mereka
Pengaruh Investasi Berkelanjutan (ESG), Corporate Governance, dan Struktur Modal Terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2024
The purpose of this study is to examine the impact of capital structure, corporate governance (CG), and sustainable investment (environmental, social, and governance/ESG) on firm value in the banking industry listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. The Partial Least Squares–Structural Equation Modeling (PLS-SEM) method is the quantitative approach used in this study. SmartPLS software is used to analyze secondary data collected from corporate governance disclosures, sustainability reports, and annual financial reports. The results show that corporate governance has a significant and positive impact on business value, while sustainable investment (ESG) has a negative but negligible effect. On the other hand, capital structure has a substantial and detrimental impact on firm value. ESG, corporate governance, and capital structure all have a significant simultaneous impact on firm value; their coefficient of determination (R2) is 0.584, meaning that these three factors explain 58.4% of the variation in firm value. These results imply that while excessive use of debt tends to lower company value, sound corporate governance is the main determinant in increasing firm value in the banking industry. However, the application of ESG principles has not yet shown a substantial impact on market value, suggesting that investors in Indonesia's banking industry do not completely take sustainability factors into account. In order to increase company value and business competitiveness in the capital market, this study highlights the significance of synergy between solid financial practices, excellent corporate governance, and a dedication to sustainability
Motivasi Sangat Dibutuhkan Dalam Meningkatkan Kinerja Pegawai (Studi Pada Perumda Air Minum Tirta Moedal Kota Semarang)
Leadership approaches play an important role in shaping employee development and their work outcomes. On the other hand, high standards of professionalism and the ability to adapt to technological advancements have become key organizational priorities. Equally crucial is the encouragement of work motivation, which can foster enthusiasm and enhance productivity. Belief in motivational values forms the foundation of employees’ work behavior, ultimately driving improvements in performance. This study was conducted to examine the effects of authoritarian leadership style, the level of employee professionalism, and work motivation on employee performance at Perumda Air Minum Tirta Moedal, Semarang City. The research population comprised all employees of Perumda Air Minum Tirta Moedal (259 individuals), with a sample of 70 respondents determined using the Slovin formula. This quantitative study employed SPSS 25 to analyze multiple linear regression. The study found that motivation is the most powerful factor in improving employee performance, followed by employee professionalism. Furthermore, it was found that an authoritarian leadership style had no effect on employee performance
Analisis Perhitungan Harga Pokok Produksi Kripik Bombay Menggunakan Metode Variable Costing untuk Penentuan Harga Jual Pada UMKM Aby
Penelitian ini bertujuan untuk menganalisis perhitungan harga poko produksi yang diterapkan usaha mikro kecil dan menengah Kripik Bombay di UMKM Aby dengan menggunakan metode perusahaan dan metode variable costing. Membandingkan harga jual produksi Berdasarkan perhitungan perusaan dan metode variable costing.Jenis dalam penelitian ini menggunakan metode analisis deskriptif dengan pendekatan kuantitatif, yaitu untuk menyimpulkan dari hasil penelitian yang diolah dan dianalisis. Analisis ini dilakukan dengan menggambarkan penyusunan harga pokok produksi yang dinyatakan dengan angka-angka. Data Kuantitatif yang diambil dalam penelitian ini adalah data biaya bahan baku, tenaga kerja langsung, dan biaya overhead pabrik di UMKM Aby. Dengan jenis penelitian yang digunakan ini dapat memperoleh hasil akurat.Perhitungan harga pokok produksi dengan menggunakan metode variable costing memiliki keunggulan dibandingkan menurut Perusahaan. Perhitungan harga pokok produksi dengan menggunakan metode variable costing adalah metode yang tepat untuk digunakan oleh Perusahaan, karena memasukan unsur biaya produksi yang bersifat variable sehingga perhitungannya lebih tepat dan akurat. Dengan perhitungan harga pokok produksi menggunakan metode variable costing Perusahaan dapat menghasilkan laba yang didapatkan dengan penentuan harga jual menggunakan metode cost plus pricing.
Strategi Desain Organisasi Klinik dalam Menghadapi Perubahan Global
This study aims to explore the organizational design strategy of clinics in facing global changes that increasingly demand adaptability, efficiency, and service quality improvement. The research was conducted using a descriptive qualitative method through interviews with three clinic staff who provided in-depth insights regarding internal adjustments to technological, managerial, and human resource aspects. The data were analyzed thematically to identify patterns of organizational adaptation in clinical settings. The results indicate that clinics have begun to implement a more flexible organizational structure, encourage digital transformation in service delivery, and improve employee competence through continuous training. Furthermore, the study found that the ability to manage human resources effectively and integrate digital systems plays a central role in sustaining performance amid global change. The findings contribute to understanding how small- and medium-scale health organizations can redesign their structures to remain competitive and responsive to dynamic external environments. In conclusion, organizational design strategies that emphasize agility, digital integration, and participatory leadership can enhance the resilience and sustainability of clinical institutions.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Di Kantor Pos Kcu Solo
Abstract: This study aims to analyze the effect of service quality on customer satisfaction at the Solo Main Post Office (KCU Solo). The background of this research is driven by the increasing competition within Indonesia’s logistics service industry and the need for service innovation in public institutions to adapt to the demands of modern customers. This research employs a quantitative method by distributing structured questionnaires to active users of postal delivery services. The collected data were analyzed using simple linear regression to examine the relationship between service quality and customer satisfaction. The results indicate that service quality is a key determinant of customer satisfaction, particularly in terms of reliability, responsiveness, and assurance. These findings affirm that improving service quality enhances customer trust and satisfaction toward postal services. The study provides managerial implications for PT Pos Indonesia to continuously improve service innovation, employee responsiveness, and facility convenience in order to maintain competitiveness in the era of digital transformation. Keywords: Customer Satisfaction; Service Quality; Postal Service; PT Pos Indonesia; SERVQUAL
Efektivitas Program Pembangunan Infrastruktur Jalan di Desa Betak Kecamatan Kalidawir Kabupaten Tulungagung
The development of rural infrastructure is an essential effort to meet the basic needs of the community through the provision of physical facilities that are planned and implemented in a participatory manner. This study aims to evaluate the effectiveness of the implementation of paved road construction in Krajan 2 Hamlet, Betak Village and its impact on the community's quality of life. The approach used was descriptive qualitative through observation, interviews, and documentation. The results of the study indicate that the development process proceeded according to stages thanks to village deliberations, proper resource management, and clear monitoring mechanisms. The paved road construction improves accessibility, mobility, economic activity, and environmental comfort. In addition, the development fosters a sense of collective responsibility in maintaining public facilities and strengthens social interaction among residents. This study confirms that transparency, community participation, and the commitment of the village government are key factors in the success of development, while also serving as a reference for other villages in developing effective and sustainable development models.
Determinan Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris OPD Se-Kabupaten Wonogiri)
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan good governance, Kompetensi Aparatur Pengelola Keuangan, Sistem Pengendalian Intern Pemerintah dan Pemanfaatan teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah daerah di Kabupaten Wonogiri. Metode yang digunakan dalam penelitian ini adalah survey dengan menggunakan alat ukur kuesioner. Populasi penelitian ini adalah semua aparatur pengelola keuangan pada OPD Kabupaten Wonogiri. Teknik pengambilan sampel dengan sampling jenuh. Berdasarkan teknik tersebut, didapatkan sampel sebanyak 109 responden. Teknik analisis data yang digunakan adalah analisis regresi liniear berganda dengan menggunakan aplikasi IBM SPSS 27.0. Hasil penelitian ini secara parsial menunjukkan bahwa penerapan good governance (X1), Kompetensi Aparatur Pengelola Keuangan (X2), Sistem Pengendalian Intern Pemerintah (X3) dan Pemanfaatan teknologi Informasi (X4) berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Wonogiri (Y). Hasil penelitian ini secara simultan keempat variabel tersebut secara bersama-sama juga berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Wonogiri.