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 : Febryantahanuji, S.Kom., M.Si., M.Kom 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 (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 :
ZAKAT PRODUKTIF DAN PENINGKATAN KESEJAHTERAAN MUSTAHIK: STUDI PEMBERDAYAAN EKONOMI BERBASIS SYARIAH
Productive zakat is an Islamic economic instrument with significant potential to improve the welfare of mustahik through Sharia-based economic empowerment. This study aims to analyze the effectiveness of productive zakat in enhancing the living standards of mustahik and to identify the key factors contributing to its success. This research employs a qualitative approach using a case study method on several productive zakat programs implemented by zakat management institutions in Indonesia. The findings indicate that productive zakat not only increases mustahik’s income but also promotes economic independence and strengthens their social resilience. The key success factors of these programs include continuous mentoring, transparent governance, and synergy among various stakeholders. The implications of this study highlight the importance of optimizing the management of productive zakat to contribute more significantly to poverty alleviation and the creation of a more inclusive economy.
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PENCATATAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH
Accounting is information that processes transaction data and economic activities into useful financial information for parties to evaluate the performance and economic condition of a business. This research was conducted to determine the extent of the implementation of accounting record-keeping practices in MSMEs (Micro, Small, and Medium Enterprises) to support accurate economic activities, even within the scope of micro businesses. The sample for this study was taken from a type of MSME in the snack food industry, namely KERIPIK SAMBAL SI BOLGA. This research uses a descriptive qualitative method, collecting primary and secondary data through unstructured interviews via WhatsApp with the owner of the Kripik Sibolga business. The results of the study, based on the conducted research and discussion, show that the MSME KERIPIK SAMBAL SIBOLGA still performs accounting record-keeping in a very simple manner, as is common among MSMEs, where records are only made during sales transactions and are noted in a receipt book.
Analisis Pengelolaan Keuangan Dana Desa (Studi Kasus Desa Dampang Kabupaten Bulukumba)
This study aims to determine the management of village funds in Dampang Village, Bulukumba Regency. The variables in this study are: financial management of village funds consisting of 5 stages, namely planning, implementation, administration, reporting, and accountability of village funds. The population of this research is all village fund management reports and documents that support the village fund management process as well as village officials related to village fund management in Dampang Village, Bulukumba Regency, while the sample is the village fund management report and documents related to village fund management and village officials related to fund management in Dampang Village, Bulukumba Regency in 2023. Data collection techniques were carried out using documentation supported by interviews. Data analysis was carried out with comparative descriptive. The results of this study indicate that the management of village funds in Dampang Village, Bulukumba Regency is only in accordance with the implementation, administration and accountability stages, while the planning and reporting stages are not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management.
PENGARUH BELANJA MODAL, PAD, DAN PERTUMBUHAN EKONOMI TERHADAP FISCAL STRESS DI PROVINSI NUSA TENGGARA TIMUR
Penelitian ini bertujuan untuk menguji pengaruh belanja modal, pendapatan asli daerah (PAD), dan pertumbuhan ekonomi terhadap Fiscal stress pada pemerintah kabupaten/kota di Provinsi Nusa Tenggara Timur. Sampel penelitian terdiri dari 22 kabupaten/kota selama periode 2020-2022, dengan teknik total sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari BPS dan dianalisis menggunakan regresi data panel dengan EViews 12. Hasil penelitian menunjukkan bahwa secara simultan, belanja modal, PAD, dan pertumbuhan ekonomi berpengaruh terhadap Fiscal stress. Secara parsial, hanya belanja modal yang berpengaruh signifikan terhadap Fiscal stress, sedangkan PAD dan pertumbuhan ekonomi tidak berpengaruh signifikan. Ketiga variabel tersebut memiliki pengaruh negatif terhadap Fiscal stress.
PENGARUH BEBAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility dan kinerja lingkungan terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi. Populasi dan sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan dengan laporan tahunan dan laporan keberlanjutan tahun 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel yaitu metode purposive sampling sehingga diperoleh 12 perusahaan. Teknik analisa yang digunakan dalam penelitian ini menggunakan aplikasi statistik E-Views 12. Hasil analisis uji t menunjukkan hasil bahwa corporate social responsibility tidak berpengaruh terhadap kinerja keuangan, sedangkan kinerja lingkungan berpengaruh terhadap kinerja kaungan. Hasil uji MRA (moderated regression analysis) menunjukkan hasil bahwa ukuran perusahaan tidak memoderasi hubungan corporate social responsibility terhadap kinerja keuangan, sementara ukuran perusahaan memoderasi hubungan kinerja lingkungan terhadap kinerja keuangan.
Pengaruh Perataan Laba dan Ukuran Perusahaan terhadap Reaksi Pasar pada Perusahaan Pertambangan
This study aims to examine the effect of income smoothing and firm size on market reaction. The research was conducted on mining companies listed on the Indonesia Stock Exchange for the period 2018–2023. This study employs a quantitative approach with documentation as the data collection technique. The sample was selected using a purposive sampling method. The total sample consists of 14 companies over a period of 6 years, resulting in 84 observations, focusing on the coal and metal mineral subsectors. The data were analyzed using panel data regression, while the classical assumption tests used were multicollinearity and heteroscedasticity tests. The results of this study indicate that, partially, firm size has a negative and significant effect on market reaction, while income smoothing has no effect on market reaction. Additionally, the simultaneous test shows that income smoothing and firm size have a joint effect on market reaction.
Pengaruh Ukuran Perusahaan dan Kinerja Lingkungan Terhadap Penerapan Akuntansi Manajemen Lingkungan (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)
This study aims to analyze the influence of company size and environmental performance on implementing environmental management accounting (EMA) in mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. This research adopts a descriptive-verificative method with a quantitative approach, utilizing secondary data such as financial reports, sustainability reports, and PROPER ratings. The findings indicate that company size significantly affects the implementation of EMA, where larger companies are more capable of adopting EMA practices due to their greater resources. Environmental performance also significantly impacts EMA implementation, as companies with higher PROPER ratings tend to be more transparent and proactive in managing environmental impacts. Simultaneously, both variables contribute significantly to the adoption of EMA. The implications of this study highlight the critical role of EMA in supporting corporate sustainability through better environmental management.
SIKLUS AKUNTANSI PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) LAUNDRY: KONSEP DAN IMPLEMENTASI
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana siklus akuntansi yang diterapkan pada Usaha Mikro, Kecil, dan Menengah (UMKM) Laundry di Medan. Teknik pengumpulan data dalam penelitian ini meliputi dokumentasi dan wawancara dengan pemilik usaha. Berdasarkan hasil temuan, diketahui bahwa Usaha Mikro, Kecil, dan Menengah Laundry yang menjadi subjek penelitian hanya melakukan pencatatan pendapatan dan pengeluaran tanpa menerapkan sistem pencatatan siklus akuntansi yang sesuai dengan standar akuntansi yang berlaku. Hal ini menyebabkan kurangnya data keuangan yang tepat dan terstruktur, sehingga menyulitkan pemilik usaha untuk melakukan penelitian keuangan yang mendalam. Penelitian ini dirancang untuk membantu UMKM mengembangkan pendekatan pencatatan yang lebih sistematis untuk mendorong transparansi dan dukungan keuangan.
Management Inventory Produk Cat Menggunakan Metode Safety Stock dan Reorder Point Pada TB Gamping Pilihan Sukoharjo
This study aims to address inventory and demand fluctuations at TB Gamping Pilihan Sukoharjo through the application of Safety Stock and Reorder Point methods. Efficient inventory management is crucial for both manufacturing and trading companies to deal with market demand uncertainties and maintain operational stability. This research uses a descriptive qualitative method, with data collection techniques including in-depth interviews, document studies, and observation. The results show that the Safety Stock method helps the company anticipate stock shortages caused by supply chain disruptions or unexpected demand surges. Meanwhile, Reorder Point is used to determine the optimal time for reordering to prevent stockouts. Inventory calculations were tested using Microsoft Excel on 10 sample data items, showing that the inventory management system at TB Gamping Pilihan Sukoharjo operates accurately, with consistent Safety Stock and Reorder Point calculations. This study concludes that the application of these two methods can improve the efficiency of inventory management in the company
Enterprises Teori: Sebuah Kajian Teoritis
This study examines Enterprise Theory in accounting, which emphasizes that companies are accountable not only to shareholders but also to all stakeholders, including employees, the government, society, and the environment. Using a qualitative approach through a systematic literature review based on the PRISMA protocol, this study analyzes the development, implementation, and challenges of applying this theory. The findings reveal that Enterprise Theory emerged in response to the limitations of Proprietary Theory and Entity Theory, which primarily focus on shareholders' interests. This theory highlights transparency and accountability in financial reporting by considering the distribution of value-added income. However, its implementation still faces challenges, such as the absence of binding regulatory standards, difficulties in measuring corporate social contributions, and differing stakeholder perceptions. These findings underscore the importance of integrating social and environmental aspects into modern accounting practices to help companies develop more sustainable business strategies that prioritize the well-being of all stakeholders.
PENGARUH LITERASI KEUANGAN, FINANCIAL SELF EFFICACY, LOCUS OF CONTROL, DAN FINTECH PAYMENT TERHADAP PERILAKU MANAJEMEN KEUANGAN MAHASISWA DI SOLORAYA
Financial digitalization shows significant developments in financial technology, and has an important impact on financial management of the community, especially students. This study aims to investigate the influence of financial literacy, financial self-efficacy, locus of control, and the use of fintech payments on students' financial management behavior. This study uses a quantitative approach involving a population of 100 active students surveyed in the Soloraya area. This study found that financial literacy, financial self-efficacy, locus of control, fintech payments have an effect on students' financial management behavior
ANALISIS MINAT MASYARAKAT TERHADAP PRODUK DIGITAL PEGADAIAN SYARIAH DALAM KEMUDAHAN BERTRANSAKSI DI PT. PEGADAIAN SYARIAH CPS ARIEF RAHMAN HAKIM
Pegadaian Syariah CPS Arief Rahman Hakim is a sharia financial institution engaged in financial services and other services that have main products of pawn financing and micro financing. This study aims to determine the Strategy and Obstacles of PT Pegadaian Syariah CPS Arief Rahman Hakim in providing convenience for customers to transact, and to find out how the public responds and interests in digital pawn service products. The approach to this research is Qualitative descriptive, with data collection methods, namely: interviews as supporting using documentation studies in accordance with the problems discussed. The results of the study concluded that PT Pegadaian Syariah CPS Arief Rahman Hakim implemented a strategy to provide convenience for customers in transacting using digital pawn products. PT Pegadaian Syariah CPS Arief Rahman Hakim is also still lacking in socialization, causing many local people who do not know about the existence of the digital pawnshop sharia product. The obstacles faced by PT Pegadaian Syariah CPS Arief Rahman Hakim in increasing the number of customers using digital products are triggered by the application system which often errors, do not have smartphones and prefer to come directly to the outlet.
OPTIMALISASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN STRATEGIS DI PERUSAHAAN MANUFAKTUR
This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).
Pengaruh Kualitas Layanan Terhadap Kepuasan Nasabah Dalam Bertransaksi Dibank Syariah (Btn Syariah) Diuniversitas Muhammadiyah Makassar
This research is a type of quantitative research with the aim of determining the Effect of Service Quality on Customer Satisfaction in Transactions at the Sharia Bank (BTN Syariah) of the Muhammadiyah University of Makassar. This sample was taken from the BTN Syariah Bank branch in Makassar City with a population of 5400 customers from September to the end of November 2024 and a sample of 98 customers. Based on the results of data research using statistical calculations regarding the effect of service quality on customer satisfaction in transactions at the Sharia Bank (BTN Syariah) of the Muhammadiyah University of Makassar, the author concludes that Service Quality has a positive and significant effect on customer satisfaction. Good service quality will increase customer satisfaction in transactions at the BTN Syariah Sharia Bank because it can be seen from the calculation results, namely a coefficient value of 0.638 and a significant value of less than 0.05, which is 0.001
PENGARUH KINERJA KEUANGAN DAN DIGITALISASI KEAMANAN TERHADAP KEPUASAN NASABAH BRILINK : STUDI KASUS PADA AGEN BRILINK EN MANDIRI
This study aims to examine the effect of financial performance and digital security on customer satisfaction at BRILink EN Mandiri Agent. The research uses a quantitative survey method involving 100 respondents. Regression analysis shows that both financial performance and digital security have a significant and positive influence on customer satisfaction. These findings highlight the importance of improving digital security systems and financial management to enhance customer satisfaction and loyalty.
Peran Financial Performance Dalam Memediasi Pengaruh Good Corporate Governance Terhadap Financial Distress
This study analyzes the effect of Good Corporate Governance (GCG) on Financial distress with Financial performance as a mediating variable in industrial sector companies listed on the IDX for the period 2020–2023. The background of this study is based on increasing business competition due to cheap products from China, which caused the closure of 30 factories during that period. This study uses secondary data from financial reports of public companies with a purposive sampling method, resulting in 52 samples. Data analysis was carried out through regression and the Sobel test using SPSS 29. The results showed that GCG had no effect on Financial performance (p = 0.240), Financial performance had a negative effect on Financial distress (p = 0.000), and GCG had a negative effect on Financial distress (p = 0.035). However, Financial performance did not mediate the relationship between GCG and Financial distress (p = 0.254).
TEORI AKUNTANSI DAN PERUMUSANNYA: SEBUAH KAJIAN LITERATUR
Accounting theory is a conceptual foundation used to understand, design and evaluate accounting practices in preparing financial reports. This theory consists of a collection of principles, concepts and methods that provide guidance in making accounting decisions as well as in developing financial policies and regulations. The aim of this research is to look at the history of the formulation of accounting theory. In this research the literature study research method is used, namely a data collection method by understanding and studying theories from various literature related to the research.
ANALISIS RASIO KEUANGAN APBD UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JAWA BARAT TAHUN ANGARAN 2020-2024
This study aims to analyze the financial performance of the West Java Provincial Government using financial ratio analysis based on the Regional Budget (APBD) for the fiscal years 2020–2024. The research employs a descriptive quantitative method using secondary data from the Budget Realization Report. The analysis includes five financial ratios: fiscal independence, degree of fiscal decentralization, PAD effectiveness, expenditure harmony, and the share and growth of locally generated revenue (PAD). The results show that West Java’s financial performance is categorized as moderately good, with an increasing level of fiscal independence, although PAD effectiveness remains suboptimal. The fiscal capacity mapping places the province in quadrant II, indicating high PAD growth but a contribution level that still requires improvement. These findings reflect strong fiscal potential that needs more focused management strategies.
PENGARUH SERVICE QUALITY, CUSTOMER EXPERIENCE DAN PERCEIVED VALUE TERHADAP LOYALITAS PELANGGAN MASKAPAI AIRASIA DI PEKANBARU
Business competition in Indonesia is increasing, many companies operating in the same field, offering similar services make competition unavoidable, one of which is in the aviation industry. This study aims to determine the effect of service quality, customer experience and perceived value on customer loyalty of airlines using the services of the AirAsia Pekanbaru Representative Office. This study uses a quantitative method. The sampling technique is Purposive Sampling with a sample size of 98 respondents. The data obtained were processed using SPSS software version 25. The results of this study are: (1) service quality has a significant effect on customer loyalty, (2) customer experience has a significant effect on customer loyalty, (3) perceived value has a significant effect on customer loyalty, (4) service quality, customer experience and perceived value together can increase customer loyalty.
PENGARUH MEDIA SOSIAL TERHADAP PERILAKU KONSUMTIF MAHASISWA DALAM PENGELOLAAN KEUANGAN PRIBADI
Abstract. This study examines the influence of social media on student consumer behavior in managing personal finances. It aims to identify the role of advertising exposure, influencers, and social interaction in shaping consumption decisions. Using a quantitative survey approach with 100 students in Surakarta, the findings suggest that social media significantly affects spending behavior and financial management.
PENGARUH KUALITAS LAPORAN KEUANGAN, TRANSPARANSI INFORMASI, DAN PEMAHAMAN PUBLIK TERHADAP RISIKO FRAUD PERTAMINA
This research aims to analyze the influence of financial statement quality, information transparency, and public understanding on fraud risk at PT Pertamina (Persero). The study uses a quantitative method with both primary and secondary data collection. A questionnaire was distributed to selected respondents, while financial reports from 2022 to 2024 were used as secondary sources. The results of multiple regression analysis show that financial reporting quality and information transparency significantly reduce fraud risk. Meanwhile, public understanding, although showing a negative direction, is not statistically significant. These findings highlight the importance of reliable and transparent financial disclosures in reducing fraud risk in state-owned enterprises.
Implementasi Digital Banking di Kawasan Asia Tenggara
The increase in digital banking due to the influence of high levels of internet usage makes the process of digital financial services easy. The Internet is growing rapidly, fast and cheap, has the potential to increase productivity and competitiveness of Southeast Asian economies. The study was conducted in 10 Southeast Asian countries, namely Indonesia, Malaysia, the Philippines, Singapore, Thailand, Brunei Darussalam, Myanmar, Vietnam, Laos, and Cambodia. Except for Timor Leste due to limited data in supporting this research. The object of this study is the use of digital banking as a dependent variable, while the exchange rate (Nt), foreign exchange reserves (Cd), and interest rate (Sb) are independent variables. In addition, the amount of money in circulation is M0 & M1 as the moderator variable. The data collection technique is by taking panel data from 2014 – 2023 obtained from the official website, namely Stastika.com, Tranding Economic, Focus Economic, World bank and sources related to this research. The data collection technique in this study was carried out using Eviews12. tests are needed in selecting the most appropriate estimates, namely, the Chow Test, the Hausman Test and the Lagrange Multiplier Test. In the regression of moderation variables using the Moderated Regression Analysis (MRA) interaction model.
Dampak Pemanfaatan Mobile Banking dan Kebijakan KUR pada Pertumbuhan UMKM di Kecamatan Rungkut
This study aims to analyze the influence of Information Technology and People's Business Credit Policy on MSME Growth in Rungkut District, Surabaya. The study uses a Quantitative Descriptive approach. The population of the study was MSME business actors in Rungkut District, Surabaya. The method of determining the number of samples through the Purposive Sampling method with the criteria a) Having an MSME business in Rungkut District, Surabaya and b) Utilizing banking facilities in the form of information technology or people's business credit, so that the number of samples was 60 MSME business actors in Rungkut District, Surabaya. The data collection technique was through distributing questionnaires and analyzed through SPSS analysis. The results of the study prove that Information Technology and People's Business Credit Policy have a significant effect on MSME Growth in Rungkut District, Surabaya, partially and simultaneously
Pengaruh Belanja Daerah, Dana Desa, Investasi Dalam Negeri, UMR, dan Kemiskinan Terhadap PDRB Tahun 2018-2021
This study aims to analyze the factors influencing Gross Regional Domestic Product (GRDP) in Indonesia, namely regional spending, village funds, investment, Regional Minimum Wage (UMR), and poverty levels. The analysis used is panel data using the fixed effects approach (FEM) and random effects (REM) in the period 2018–2023. The study shows that UMR and regional spending have a significant effect on GRDP, while village funds, investment, and poverty are not significant. These findings imply that optimization of regional spending allocation and testing of village fund and investment policies must be developed to support economic development. This study provides theoretical and practical contributions for policy makers in designing more effective and sustainable regional economic development strategies
Pengaruh Inklusi Keuangan, Literasi Keuangan, dan Perilaku Keuangan Terhadap Minat Investasi Pasar Modal pada Generasi Z di Kota Solo Raya
Investment development has been very rapid lately, especially among the younger generation, especially generation z. However, in 2022, there was an increase in losses due to illegal investment due to the lack of literacy and good understanding of various financial products and services and the lack of wisdom in financial management. This study aims to analyze the significant influence of financial inclusion, financial literacy, and financial behavior on the investment interest of generation z in the city of Solo Raya. This study uses primary data obtained by distributing questionnaires to 100 generation z in the city of Solo Raya using a purposive sampling technique. The data analysis technique uses descriptive analysis, multiple linear regression test, t-test, f-test, and coefficient of determination test. The results of the study show that financial inclusion has a significant positive effect on the investment interest of generation z in the city of Solo Raya, financial literacy has a significant positive effect on the investment interest of generation z in the city of Solo Raya, financial behavior has a significant positive effect on the investment interest of generation z in the city of Solo Raya.
Analisis Pelayanan Publik Menggunakan Customer Relationship Management Model
This research is motivated by efforts to develop digital services to improve the quality of electronic government-based services at the Population and Civil Registration Service (Disdukcapil) of Palembang City. This study applies the Customer Relationship Management (CRM) model approach to 10 areas of public services available on the official website of the Palembang City Disdukcapil. The variables used in this study include commitment to information technology (IT), IT-related communication, service quality, and customer satisfaction in utilizing digital-based services. The research method used is descriptive with a quantitative approach. Data collection was carried out through a Google Form-based questionnaire, which was distributed via WhatsApp social media to the Palembang City community as respondents. The results of the study processed using SPSS showed that the data tested for validity were declared valid. The reliability test produced a Cronbach's Alpha value of 0.982, which exceeded the standard of 0.7, indicating high data consistency. Meanwhile, the results of the analysis using AMOS showed that the level of customer satisfaction in using the Disdukcapil website reached 95% for the commitment variable, 94% for the communication variable, and 95% for the service quality variable. Overall, this study shows that customer satisfaction with the digital services of the Palembang City Population and Civil Registry Office is in the good category. The results of this study are expected to provide insight and recommendations for the government in designing policies to improve the quality of electronic government services in the city of Palembang.
Analisis Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah Nasi Babi Kereta Senja di Kota Kupang
This research aims to analyze the issues in financial management of the micro, small and medium Kereta Senja in Kupang City. The background of this research is based on the weak financial management system that has the potential to cause business losses. The research method used is a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation. To identify the root causes of the problems, a Fishbone analysis with a 5M approach (Man, Method, Machine, Material, Measurement) was used. The research results show that the low awareness of business actors regarding the importance of financial management is the main factor behind the weak financial system of MSMEs, the absence of SOP’s, limited use of technology, and financial evaluations based solely on intuition. Therefore, it is necessary to enhance the capacity of business actors through basic training, the formulation of SOPs, and the implementation of a structured and consistent financial recording system to support more effective and sustainable financial management
Pengaruh Pengalaman Kerja, Kompensasi dan Motivasi Kerja Terhadap Kinerja Karyawan Pada CV Aneka Berkah Ukur
Companies are required to provide optimal service, so having quality employees is an important aspect in supporting the company's reputation and value in the eyes of the public. Quality employees will reflect a positive image of the company and contribute to the achievement of organizational goals. Therefore, factors such as work experience, compensation, and work motivation need to be considered so that employees are able to maintain and improve their performance. This shows that it is important for employees to pay attention to Work Experience, Compensation and Work Motivation so that employees can maintain their performance. This study aims to determine the effect of work experience, compensation and work motivation on employee performance at CV Aneka Berkah Ukur. This research method uses a quantitative method with an associative approach. The sample or respondents taken were 45 employee respondents. This study uses saturated sampling techniques. While the data analysis technique for this study is multiple linear regression with the help of SPSS software. The results of this study indicate that work experience, compensation, and work motivation simultaneously affect employee performance at CV Aneka Berkah Ukur. This study is also expected to contribute to improving employee performance at CV Aneka Berkah Ukur.
Analisis Pengaruh Pembangunan Infrastruktur Terhadap Pertumbuhan Ekonomi di Kabupaten Langkat
This study investigates the impact of infrastructure development on economic growth in Langkat Regency, North Sumatra, Indonesia. The research focuses on four main variables: road availability, healthcare services, educational infrastructure, and investment allocation. Despite its rich natural resources and economic potential, Langkat Regency faces challenges in achieving sustainable economic growth due to inadequate and uneven infrastructure distribution. Employing a quantitative research approach, this study uses time-series secondary data from 2015 to 2024 sourced from the Central Bureau of Statistics of Langkat Regency. Multiple linear regression analysis is applied to examine the partial and simultaneous effects of infrastructure components on regional economic performance. The findings are anticipated to show that infrastructure development has a significant and positive influence on economic growth, particularly by improving access, reducing logistical costs, increasing productivity, and attracting investment. The results of this research are expected to provide empirical evidence and policy recommendations for local governments in formulating strategic infrastructure planning aimed at fostering inclusive and sustainable economic development
Pengaruh Mata Kuliah Kewirausahaan dan Lingkungan Keluarga Terhadap Minat Berwirausaha Mahasiswa Politeknik Purbaya
Purbaya Polytechnic has attempted to foster an entrepreneurial spirit in its students through the incorporation of entrepreneurship courses into the Informatics Engineering curriculum. The purpose of this study is to find out how entrepreneurship courses and family environment affect the desire of Informatics Engineering students on campus to become entrepreneurs. This study uses a quantitative approach to collect data through questionnaires. The respondents were students of batches 2023 (Semester 4) and 2022 (Semester 6). They have completed the entrepreneurship course. The purposive sampling method was used to draw a sample of students who were eligible for the entrepreneurship course: those who actively attended the course and had followed it from orientation to business development. To analyze the data, the SPSS program was used. Validity and reliability tests (Cronbach Alpha) were used to ensure the accuracy of the instruments. In addition, classical assumption tests such as heteroscedasticity and normality (through a one-sample Kolmogorov-Smirnov test with a significance threshold of more than 0.05) were used. The research hypotheses were tested with simple linear regression with a significance level of 0.05. The results of this study are expected to show how entrepreneurship education and family support affect students' entrepreneurial interest partially and simultaneously.