Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Trianandra.Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027.. JUPEA memuat naskah hasil-hasil penelitian di bidang Ekonomi, akuntansi dan Perdagangan. JUPEA menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Manajemen, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Indexed by : Journal Sponsors and Partners :
Kinerja Karyawan Berbasis Kepemimpinan, Motivasi dan Lingkungan Kerja pada PT ABX Bogor
Employee performance is a key indicator of a company’s success. This study aims to analyze the influence of leadership, motivation, and work environment on employee performance, both simultaneously and partially. This research employs a quantitative approach with a descriptive-verificative method. The population consists of all employees at PT ABX, with a total sample of 50 respondents selected using saturation sampling. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that leadership, motivation, and work environment simultaneously have a positive and significant effect on employee performance. Partially, each variable also shows a positive and significant influence. These findings suggest that employee performance can be improved through effective leadership, enhanced motivation, and a supportive work environment.
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Peran Kewirausahaan dalam Meningkatkan Kemandirian Ekonomi Pesantren
This study aims to analyze the role of entrepreneurship in enhancing the economic independence of Islamic boarding schools (pesantren), with a case study at Pondok Pesantren Idrisiyyah in Tasikmalaya. The research uses a descriptive qualitative method, with data collected through observation, interviews, and documentation. The results show that entrepreneurial activities at Pesantren Idrisiyyah include various business units such as agriculture, aquaculture, retail (Qini Mart), culinary services, and Hajj-Umrah travel, all professionally managed and integrated with spiritual values. Entrepreneurship not only contributes financially to the pesantren's operations but also shapes students (santri) into independent and productive individuals. Key success factors include the support of pesantren leadership, active involvement of students and alumni, and innovation in business management. These findings provide a model for sustainable pesantren-based economic empowerment through entrepreneurship.
Pengaruh Penerapan Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility Terhadap Nilai Perusahaan
This study aims to analyze the effect of green accounting implementation, environmental performance, and corporate social responsibility (CSR) on company value. The focus of this study is on manufacturing companies in the basic industry and chemical sector, chemical sub-sector, listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. The main question to be answered in this study is to what extent the implementation of green accounting, environmental performance, and CSR can affect company value, and whether the three variables simultaneously contribute significantly to increasing company value. The research method used is a quantitative approach with multiple linear regression analysis techniques. Secondary data is obtained through annual reports published by the related companies. The sample selection was conducted using purposive sampling method based on certain criteria, such as the availability of data related to green accounting, environmental performance, and CSR during the research period. The results of the study indicate that partially, the implementation of green accounting and environmental performance do not have a significant effect on company value, while CSR shows a significant effect on company value. Simultaneously, the three independent variables have a significant effect on company value.
Pengaruh Kompensasi, Lingkungan Kerja dan Motivasi terhadap Kepuasan Kerja Pegawai Non-Asn Satuan Polisi Pamong Praja Kota Balikpapan
The purpose of this research is to determine the influence of compensation, work environment, and motivation on job satisfaction among non- ASN employees of the Civil Service Police Unit (Satpol PP) in Balikpapan City. The type of this research is descriptive with a quantitative approach. The method used is a survey, where the researcher collects data from non-ASN employees of the Civil Service Police Unit (Satpol PP) of Balikpapan City through a questionnaire. This questionnaire is aimed at non-ASN employees as the primary source of information. Secondary data were obtained from books, journals, and websites. The research location is at Jl. Jenderal Sudirman No.29, Balikpapan. The research population consists of 115 people, using a saturated sampling technique. The independent variables are Compensation, Work Environment, and Motivation, while the dependent variable is Job Satisfaction. The data analysis methods include validity and reliability tests, linear regression analysis, and hypothesis testing. The results showed that compensation and work environment had a positive and significant influence on job satisfaction, while motivation did not significantly affect job satisfaction. The regression analysis confirmed that 59.5% of the variation in job satisfaction could be explained by the three independent variables, with the remaining 40.5% attributed to other unexamined factors
Optimalisasi Kompetensi dan Pemberdayaan ASN untuk Produktivitas melalui Pengembangan Karir di BKPP Semarang
This study aims to analyze the influence of competence and empowerment on the work productivity of State Civil Apparatus (ASN) at the Semarang City Personnel, Education, and Training Agency (BKPP), and to examine the role of career development as a mediating variable in this relationship. The background of this study is based on the importance of professional and sustainable management of public sector human resources in order to improve the efficiency and effectiveness of public services. ASN as the backbone of the bureaucracy needs to be supported by a holistic HR management system, which not only focuses on improving individual capabilities, but also on empowerment aspects and clear career development paths. The research method uses a quantitative approach with an explanatory research type. The population in this study is all ASN in the Semarang City BKPP environment, with a sample size of 120 people. Data collection was carried out by distributing structured questionnaires, and data analysis was carried out using the Partial Least Square (PLS) method through SmartPLS software. The results of the study indicate that competencies covering the cognitive, affective, and psychomotor aspects of ASN have a positive and significant effect on work productivity. Similarly, civil servant empowerment—both structurally (access to resources, autonomy in decision-making) and psychologically (self-confidence and meaning in work)—has a significant impact on increasing productivity. Career development plays a strong mediating role, strengthening the influence of competence and empowerment on civil servant work productivity. The practical implication of this finding is the need to formulate a more integrated civil servant management policy, encompassing ongoing training, providing space for innovation, and a meritocracy-based career system. This strategy is believed to be capable of creating adaptive, professional, and productive civil servants in responding to the increasingly complex challenges of public service in the era of digital bureaucratic transformation.
Evaluasi Strategi Pengelolaan untuk Menyikapi Peluang dan Tantangan dalam Menghadapi Era Modern yang Terus Berkembang
Zakat is a key pillar of the Islamic economic and social system, serving not only as an obligatory act of worship but also as a vital instrument for economic equality and improving the welfare of the people. In Indonesia, zakat management is regulated by various laws and regulations, with official institutions such as the National Zakat Agency (BAZNAS) and the Zakat Collection Institutions (LAZ) responsible for collecting and distributing zakat. The rapidly developing digital era has opened up significant opportunities for improving zakat management, particularly in terms of efficiency, transparency, and ease of access through online platforms. Utilizing this technology can facilitate the community in fulfilling their zakat obligations and expedite the distribution process to those entitled to it. However, although the national zakat potential is estimated to reach trillions of rupiah, the realization of zakat collection remains far from the expected figure. This gap indicates major challenges in several aspects, such as low zakat literacy in the community, a lack of transparency in zakat management, and issues related to efficiency and accountability in the management of zakat funds. Therefore, this study aims to delve deeper into the existing obstacles and opportunities that can be exploited in zakat management in the digital era. Using a qualitative research approach with a literature review method, this study seeks to identify factors influencing zakat management, including regulatory, institutional, and public perception aspects. This study also formulates innovative and adaptive strategies that can be implemented to optimize zakat management. It is hoped that the results of this study will contribute to creating a more effective, efficient, and transparent zakat management system, thereby playing a greater role in supporting the economic development of the community.
Pengaruh Kompetensi Aparat Dan Inovasi Layanan Terhadap Kualitas Pelayanan Publik Pada Kantor Desa Dengeng-Dengeng Kecamatan Pitu Riase Kabupaten Sidrap
This study aims to examine and analyze the influence of staff competence and service innovation on the quality of public services at the Village Office of Dengeng-dengeng, Pitu Riase District, Sidenreng Rappang Regency (Sidrap). This research is a quantitative study using data collection methods through observation and the distribution of questionnaires to the community as respondents. The sample was determined using the Slovin formula. The data sources include both primary and secondary data. The data analysis technique employed is multiple linear regression analysis with the help of the Statistical Package for the Social Sciences (SPSS). The results indicate that staff competence and service innovation have a positive and significant effect on the quality of public services. This means that the higher the level of staff competence and the better the implementation of service innovations, the better the quality of public services provided to the community.
Pengaruh Beban Kerja Dan Motivasi Terhadap Kinerja Pegawai Dinas Kependudukan Dan Catatan Sipil Di Kota Makassar
The purpose of this study was to determine and analyze the effect of workload and motivation on the performance of population and civil registration service employees in Makassar City. The type of research used is a quantitative descriptive research method, with 54 respondents. Data collection techniques used in this study were observation, questionnaires, and documentation. The data analysis technique used was statistical calculations through the Statistical for the Social Science (SPSS) version 22 application. This can be seen from the results of SPSS data processing where the workload variable (X1) has a t count of 1.868 while the t table is 1.675 and a sig value of 0.05. This shows that t count > t table (1.868 > 1.675) and sig value of 0.068 > 0.05. This means that the workload variable has a positive but insignificant effect on employee performance. The motivation variable (X2) has a t count of 5.088 while the t table is 1.675 and a sig value of 0.05. This shows that the t count test > t table (5.088 > 1.675) and a sig value of 0.00 < 0.05. This means that the motivation variable has a positive and significant effect on employee performance.
Pengaruh Rasio Profitabilitas terhadap Pertumbuhan Laba yang Dimoderasi oleh Ukuran Perusahaan Perbankan yang Terdaftar di BEI tahun 2019-2023
As the industrial sector in Indonesia experiences rapid growth, significant changes are required in various sectors, including the economy, to drive progress. Every company strives to achieve maximum profit, with profit growth as the primary performance indicator, including in the banking sector. However, from 2019 to 2023, Indonesia's banking sector faced significant challenges due to the presidential transition and the impact of the COVID-19 pandemic. This crisis led to decreased public trust and lower demand for financing, as well as increased risks of non-performing loans (NPLs). Profit growth refers to the increase in a company's net income over a certain period and is a reflection of effective resource management. This study aims to examine the impact of profitability ratios such as Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Net Profit Margin (NPM) on profit growth, as well as analyze the role of company size as a moderating variable. The sample used in this study consists of 30 banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with secondary data collected from the official websites of IDX and the respective companies. Analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the help of SPSS software. The results showed that ROA and NPM had a significant positive effect on profit growth, while ROE and GPM had a negative effect on profit growth. Simultaneously, profitability ratios were found to have a significant impact on profit growth. Company size was able to moderate the effect of ROA and ROE on profit growth, but not for GPM and NPM. The coefficient of determination (R²) of 0.409 indicates that 40.9% of the variation in profit growth can be explained by profitability ratios, while the remaining 59.1% is influenced by other variables not included in the model.
Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Daerah di Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jawa Barat
Local governments play an important role in improving the welfare of the community through effective and efficient financial management. The APBD functions not only as a financial plan but also as a financial performance measurement tool. However, the financial performance of local governments has not been optimal due to the imbalance between revenue and expenditure, low budget utilization efficiency, and inadequate financial management. This research uses a quantitative-descriptive approach without statistical data testing with data collection techniques in the form of interviews, observations, and documentation. Based on the research results, the effectiveness ratio of BPSDM West Java Province in 2021-2023 shows effective results with a percentage above 100%. The efficiency ratio is at an average level of 9.56%, which shows low efficiency or is categorized as less efficient. In addition, the activity ratio shows that operations are greater than investment expenditures, and the growth ratio shows very unstable, but shows strong potential for recovery if managed properly. The results of this study recommend BPSDM to improve the efficiency of budget management and prioritize spending on facilities and infrastructure that support public services. For future research, it is recommended to add research variables to measure financial performance more comprehensively and extend the research period to produce more accurate findings. This is important to support the improvement of the quality of public services in the future.
Pengaruh Kesadaran dan Pemahaman Wajib Pajak Terhadap Pembayaran Pajak Kendaraan Bermotor di Kecamatan Astanaanyar Kota Bandung
This study aims to analyze the effect of taxpayer awareness and understanding on motor vehicle tax payments in Astanaanyar District, Bandung City. The research method used is a survey with a quantitative approach. Data were collected through questionnaires distributed to 100 randomly selected motor vehicle taxpayers in the Astanaanyar District area. Data analysis was carried out using multiple linear regression to test the simultaneous and partial effects between the independent variables (taxpayer awareness and understanding) on ​​the dependent variable (motor vehicle tax payments). The results of the study showed that both taxpayer awareness (β = 0.238, ρ = 0.003) and understanding (β = 0.196, ρ = 0.001) have a positive and significant effect on motor vehicle tax payments. Furthermore, the results of the determination test (Adjusted R Square = 0.360) showed that around 36.0% of the variation in motor vehicle tax payments can be explained by taxpayer awareness and understanding. This study implies the importance of efforts to increase taxpayer awareness and understanding through effective socialization and education to increase the level of compliance in paying motor vehicle taxes in Astanaanyar District.
Analisis Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 Tentang Penyajian Laporan Keuangan Entitas Non-Profit Pada Masjid Besar Ciparay
The development of technology has increased the demand for transparency and accountability of public sector organizations, including mosques, in the preparation of financial reports in accordance with ISAK 35. This study aims to analyze the process of preparing the financial statements of the Ciparay Grand Mosque and its compliance with ISAK 35. The research method used is qualitative with a case study, through semi-structured interviews and documentation. The results showed that the Ciparay Grand Mosque has used the Maslam application to prepare financial reports digitally, but the reports generated are still limited to recording cash receipts and disbursements. The financial statements presented are not in accordance with ISAK 35, which should include a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. The contribution of this research is to provide practical guidance for religious non-profit organizations, especially mosques, in implementing ISAK 35. Thus, this research is expected to increase the accountability and transparency of mosque financial management, and strengthen public trust in religious non-profit organizations
Pengaruh Kualitas Pelayanan, Keterikatan Emosional, dan Religiusitas Terhadap Kepuasan Nasabah dan Loyalitas Nasabah
This study aims to analyze the influence of service quality, emotional attachment, and religiosity on customer satisfaction and loyalty of Bank BJB Syariah customers in West Java, Banten, and DKI Jakarta. The method used was a quantitative survey with data collected via Google Forms and purposive – quota sampling, involving 240 respondents. Data analysis using IBM SPSS Version 20 showed that service quality and emotional attachment significantly affect customer satisfaction, while religiosity does not have a significant effect. Furthermore, service quality, emotional attachment, and religiosity significantly influence customer loyalty. Customer satisfaction also has a significant effect on loyalty. Mediation testing using the Sobel calculator revealed that customer satisfaction mediates the effect of service quality and emotional attachment on loyalty but does not mediate the effect of religiosity on loyalty. These findings emphasize the importance of improving service quality and emotional attachment to maintain customer satisfaction and loyalty. Although religiosity does not have a direct or mediated effect through satisfaction, segmenting customers based on religiosity levels remains important for Bank BJB Syariah’s marketing strategy
Analisis Pengelolaan Keuangan Pada Brand Teh Poci Di Wilayah Kecamatan Tanjungsari Kabupaten Sumedang
This study discusses financial management at the Teh Poci franchise in Tanjungsari District, Sumedang Regency which is focused on four main elements, namely planning, recording, reporting, and control. The purpose of this study was to determine how the implementation of financial management in the Teh Poci Franchise Business in Tanjungsari District. This type of research uses a qualitative approach which is used through interviews and direct observation of business actors. The informants in this study were 5 (five) teapot tea franchisees in Tanjungsari District, Sumedang Regency. The results showed that most business actors faced obstacles in systematic financial management due to a lack of understanding of basic accounting, limited human resources, and low awareness of the importance of accurate financial records. As a result, many business owners have difficulty separating personal and business finances, which results in inaccurate financial management and strategic decision-making. Of the four elements of financial management, only two are commonly applied, while reporting and controlling are still rarely done.
Pengaruh Kepuasan Kerja Terhadap Kinerja Pegawai Pada Dinas Kependudukan Dan Catatan Sipil Kota Makassar
This research is a type of quantitative research with the aim of determining the Influence of Job Satisfaction on Employee Performance at the Population and Civil Registration Service of Makassar City with a population of 156 employees and a sample of 113 employees. The type of data used in this study is quantitative data obtained from questionnaires that are distributed and related to the problem being studied. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study uses the Likert Scale method. Based on the results of data research using statistical calculations through the Statistical Package For the Social Science (SPSS) version 27 application regarding the Influence of Job Satisfaction on Employee Performance at the Population and Civil Registration Service of Makassar City which has been discussed in the previous chapter, the author draws an important conclusion job satisfaction has a positive and significant effect on employee performance at the Population and Civil Registration Service of Makassar City. This is shown from the results of the calculation, namely the regression coefficient value of 0.405 and the significant value below 0.05, which is 0.000.
Pengaruh Nilai Perusahaan, Ukuran Perusahaan, dan Profitabilitas terhadap Pengungkapan Environmental, Social, and Governance (ESG) pada Perusahaan Sektor Keuangan Terdaftar di BEI
This investigation aims to analyze the effect of firm value, firm size, and profitability on Environmental, Social, and Governance (ESG) disclosure in financial companies on the Indonesia Stock Exchange, especially BBCA and BBRI, for the period 2021–2023. Based on the results of multiple linear regression analysis that meet the classical hypothesis, it was found that the three independent variables did not have a significant effect on the ESG Score either partially or simultaneously, indicated by the significance value (p>.05) in the t and F tests. These results indicate that internal financial variables such as firm value, size, and profitability cannot provide an adequate explanation for the variation in the level of ESG disclosure in the banking companies studied, so further research is needed by considering other variables, such as external factors, regulatory pressure, or reputation strategy, to understand the determinants of ESG disclosure more comprehensively in the context of the financial sector in Indonesia.
Pengaruh Kualitas Pelayanan dan Keragaman Produk Terhadap Kepuasan Konsumen pada Jaya Mart Kabupaten Pelalawan
Currently, one of the growing business sectors is the retail industry. The retail industry has undergone a significant transformation in recent decades, moving from traditional retail to more complex and diverse modern retail. This study aims to determine the effect of service quality, product diversity on customer satisfaction at Jaya Mart Pelalawan Regency. This research uses quantitative methods. The sampling technique is non-probability sampling using incidental/accidental sampling with a sample size of 99 respondents. The data obtained was processed using SPSS software version 25. The results of this study are: (1) service quality has a significant effect on customer satisfaction, (2) product diversity has a significant effect on customer satisfaction, (3) service quality and product diversity have a significant effect on customer satisfaction.
Analisis Pengelolaan Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM)
This study aims to analyze the application of financial management in Micro, Small and Medium Enterprises (MSMEs), especially in convection businesses in Binawidya District, Pekanbaru City. MSMEs have a strategic role in supporting local and national economic growth, but often face obstacles in effective and professional financial management. This research uses a qualitative approach with a case study method, where data is collected through interviews, observations, and documentation of 10 (ten) informants of business actors engaged in Convection Businesses. The results showed that financial management in Convection Businesses in Binawidya District, Pekanbaru City had implemented, but still could not be said to be perfect. The results show that of the 4 indicators of financial management, only the Budget Planning, Recording and Control indicators have been implemented properly. As for the reporting indicator, it is still not well implemented. Implementation is still not running optimally because MSME actors in the convection sector experience various problems, such as lack of knowledge in making financial reports and low awareness of the importance of evaluating financial performance. Continuous training and guidance are needed to improve managerial skills in terms of their finances.
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah
The purpose of this study is to test the influence of understanding accounting information syestems and internal control syestems on the quality of regional financial reports.This study conducted a survey at the Regional Revenue and Finance Management Agency (BPKPD) in Sragen Regency. The research method used is a quantitative method using SPSS version 27 to analyze the data. The data source used in this study is primary data. The population in this study were 82 BPKPD employees in Sragen Regency. The sample in this study was 82 BPKPD employees in Sragen Regency. This study uses a purposive sampling method. The data collection technique used a questionnaire. The data analysis technique used descriptive analysis, multiple linear regression tests, t tests, F tests, and determination coefficient tests (R2). The results showed that understanding accounting, accounting information systems, and internal control systems had a significant positive effect on the quality of regional financial reports.
Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan UMKM Kecamatan Bontonompo Kabupaten Gowa
This study aims to determine how much influence financial literacy has on the financial management of MSMEs in Bontonompo District, Gowa Regency. The population in this study was MSMEs in Bontonompo District, Gowa Regency and used the Slovin formula and a sample of 95 respondents. The type of data used in this study was quantitative, obtained from questionnaires distributed to respondents. Based on the results of the study using statistical calculations through the Social Science (SPSS) version 26 application regarding the influence of financial literacy on the financial management of MSMEs in Bontonompo District, Gowa Regency, it has a positive and significant effect on the financial management of MSMEs in Bontonompo District, Gowa Regency.
Pengaruh Inflasi Dan Jumlah Penduduk Terhadap Pendapatan Asli Daerah Di Kabupaten Gowa
This study aims to examine the effect of inflation and population on Regional Original Revenue (PAD) in Gowa Regency. The research employs a quantitative approach using multiple linear regression analysis and secondary data from 2014 to 2023. The data collection technique used in this study is documentation, by collecting secondary data from official institutions such as the Central Statistics Agency (BPS) and the Regional Financial Agency. The data includes historical records of inflation, population, and regional original revenue in Gowa Regency for the period 2014–2023. The results show that inflation has a positive but not significant effect on PAD, indicating that fluctuations in inflation during the research period did not have a strong enough impact on local revenue. Population also has a positive but not significant effect; although the population increased, low tax compliance likely hindered the optimal growth of PAD.
Pengaruh Investasi Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi Di Kota Makassar
This study aims to determine the influence of investment and labor on economic growth in Makassar City. The method used is a quantitative approach with multiple linear analysis, using secondary data from 2014-2023. The results of this study show that investment has a positive and significant effect on economic growth, the greater the investment in a country, the higher the level of economic growth that can be achieved, and the labor force has a negative and insignificant effect, this is because the quality of labor is very low in economic growth.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Pengelolaan Keuangan terhadap Kualitas Pelaporan Keuangan serta Kinerja Keuangan UMKM di Kota Surakarta
This study aims to examine the influence of financial literacy, financial inclusion, and financial management on the quality of financial reporting and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Surakarta. Using a quantitative approach, data were collected through questionnaires distributed to MSME actors who met certain criteria. The analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The findings show that financial literacy, inclusion, and management have a significant effect on the quality of financial reporting, which in turn positively affects financial performance. The quality of financial reporting also acts as a mediating variable in the relationship between financial behavior and MSME performance. This research contributes to the development of MSME financial practices and provides insight for policy makers in enhancing financial capability and reporting standards among MSMEs
Pengaruh Pertumbuhan Ekonomi Terhadap Kemiskinan Di Kabupaten Kepulauan Selayar
The purpose of the researcher in writing this thesis is to determine the effect of economic growth on poverty in Selayar Islands Regency. The method used in this study is a quantitative approach with simple regression analysis, using secondary data from 2014-2023. The results of the study indicate that although there has been economic growth in Selayar Islands Regency in recent years, this growth has not had a significant effect on poverty levels. This can be caused by the uneven distribution of the benefits of economic growth, where economic growth is only enjoyed by a small part of society, especially high-income groups, while most people, especially those in the lower classes, do not feel the benefits.
Pengaruh Brand Awareness Dan Brand Trust Terhadap Minat Beli Smartphone Iphone Pada Mahasiswa Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Riau
This study aims to determine and explain the influence of Brand Awareness (X1), Brand Trust (X2) on Purchase Interest (Y) of iPhone Smartphones among students of the Faculty of Social and Political Sciences, University of Riau. The data for this study were obtained based on questionnaires distributed to students of the Faculty of Social and Political Sciences, University of Riau who were interested in purchasing iPhone smartphones. The sampling as the object of the study was 98 respondents. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. Based on the results of the data analysis that has been carried out, it was found that brand awareness (X1) has a positive and significant effect on purchase interest (Y), brand trust (X2) has a positive and significant effect on purchase interest (Y) and brand awareness (X1) and brand trust (X2) have a positive and significant effect on purchase interest (Y) iPhone smartphones among students of the Faculty of Social and Political Sciences, University of Riau.
Pengaruh Bantuan Modal Terhadap Tingkat Pendapatan UMKM Di Kecamatan Baissappu Kabupaten Bantaeng
The purpose of this study was to determine how much influence assistance has on the income level of MSMEs in Bissappu District, Bantaeng Regency. This type of research is descriptive quantitative, data processed with the needs of the model used. The data sources for this study were the results of interviews, documentation and data collection sheets (Questionnaires). The population in this study was 73 respondents. With data processing techniques, namely using classical assumption tests and hypothesis tests and analyzing data using SPSS 26 For Windows Software. The results of this study indicate that capital assistance (X) has a positive and significant effect of 0.000 <0.05 with a coefficient value of 0.827. So capital assistance positively and significantly affects the income level (Y) of micro, small and medium enterprises in Bissappu District, Bantaeng Regency.
Level Pengelolaan Keuangan Berbasis Literasi Keuangan Dan Inklusi Keuangan Pada Pasar Cidu Kuliner Kota Makassar
This research is a quantitative study aimed at determining the level of financial management influenced by financial literacy and financial inclusion among traders at the Cidu Culinary Market in Makassar City. A total sample of 66 traders was selected randomly using the Slovin formula. Primary data was obtained through questionnaires arranged using a Likert scale. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS) version 25. The results showed that financial literacy and financial inclusion simultaneously have a positive and significant effect on the financial management of traders. These findings emphasize the importance of enhancing education and access to financial services to improve financial management and support the sustainability of traditional market traders' businesses.
Pengaruh Penggunaan Transaksi Digital di Berbagai E-commerce Terhadap Pertumbuhan Ekonomi di Indonesia
In Indonesia economic growth is measured by Gross Domestic Product (GDP) and influenced by advancements in technology, infrastructure and innovation in the digital economy. This study analyzes the impact of digital transactions through e-commerce on economic growth, using indicators such as e-money, inflation, internet users,money supply, e-commerce users and transaction volume.The quantitive method employs time series data from 2014-2024 from the world Bank, Central statistics agency and bank Indonesia. The Two Stage Least Square (TSLS).which shows that transaction volume has significant positive effect on e-money. while the number of internet users and the money suplly have a positive but insignificant effect.E-money has a significant positive effect on economic growh,while the number of e-commerce users has a significant negative effect and inflation has a positive significant effect on economic growth. Strategiesfor services innovation and infrastructure development are needed to support the digital economy.
Pengaruh Kepemimpinan Dan Karakteristik Individu Terhadap Nilai - Nilai Budaya Organisasi Pada Karyawan Di PT. Jamkrindo Cabang Makassar
This study is a quantitative study that aims to determine the influence of leadership and individual characteristics on organizational culture values ​​on employees of PT. Jamkrindo Makassar Branch. The sample in this study was all 35 employees, using the total sampling method. Data collection was carried out through questionnaires and analyzed using chi-square statistical tests, logistic regression, and multiple linear regression with the help of SPSS version 26. The results of the study indicate that both leadership and individual characteristics have a significant effect on organizational culture values.This finding emphasizes the importance of strengthening the role of leadership and understanding individual characteristics to improve the internalization of organizational culture in the work environment
Pengaruh Brand Image, Kualitas Produk dan Harga Terhadap Keputusan Pembelian pada Buttonscarves Pekanbaru
Purchase Decision is one of the important aspects in marketing concepts, which serves as the background of this research. The implementation of a strong brand image, good product quality, and appropriate pricing in the eyes of consumers are the strategies applied by Buttonscarves Pekanbaru. This study aims to determine the effect of brand image, product quality, and price on purchase decisions at Buttonscarves Pekanbaru. The method used in this research is descriptive and quantitative, with data sources consisting of primary and secondary data. The sample size for this study is 100 respondents, selected using accidental sampling technique. The analytical methods used include simple and multiple regression analysis, along with validity and reliability testing. The results of this study indicate that Brand image (X1) has a positive and significant effect on Purchase Decision (Y), Product Quality (X2) has a positive and significant effect on Purchase Decision (Y), and Price (X3) has a positive and significant effect on Purchase Decision (Y). Furthermore, Brand image (X1), Product Quality (X2), and Price (X3) collectively have a positive and significant effect on Purchase Decision (Y) at Buttonscarves Pekanbaru
Pengaruh Manajemen Kas Terhadap Profitabilitas Pada PT. Indofood CBP Sukses Makmur Tbk
This study aims to analyze the effect of cash management on profitability at PT Indofood CBP Sukses Makmur Tbk. Cash management is an important factor in maintaining liquidity and stopping company operations, while profitability is the main indicator in assessing the company's financial performance. This study uses a quantitative approach with secondary data in the form of the company's annual financial report for the period 2020–2023. The independent variable in this study is cash management as measured by cash inflow and cash outflow, while the dependent variable is profitability as measured by Return on Assets (ROA) and Net Profit Margin (NPM). Data analysis was carried out using multiple linear regression tests and classical assumption tests with the help of SPSS software. The results of the study indicate that cash management has a negative effect on profitability, both in terms of ROA and NPM. This finding indicates that efficiency in cash management needs to be improved to support optimal company profit growth.
Analisis Pengaruh Tingkat Literasi Koperasi dan Pengalaman Organisasi Terhadap Minat Mahasiswa Menjadi Anggota Koperasi
This study analyses the influence of cooperative literacy and organizational experience on students' interest in becoming cooperative members, with a case study of UNIMED Faculty of Economics students. The low participation of Generation Z in cooperatives and the fact that 68.9% of FE UNIMED students have never joined a cooperative prompted this study. Quantitative methods were used with data collection through an online questionnaire to 178 respondents (a sample of 3,558 population). Multiple regression analysis tested the effect of independent variables (cooperative literacy and organizational experience) on interest in becoming a cooperative member. The results show that cooperative literacy has a positive effect (sig. 0.003; β = 0.260), and organizational experience also has a positive and significant effect (sig. 0.000; β = 0.759). F test (246,631 > 3.05) and Adj. R² (0.829) proved that the two variables together had a significant effect of 82.9%. The findings conclude that in addition to improving literacy, organizational experience is a key factor in driving student interest. Research recommendations include integrating cooperative education into the curriculum and increasing organizational opportunities for students.
Pengaruh Pengeluaran Pemerintah Dan Investasi Terhadap Pertumbuhan Ekonomi Di Kabupaten Gowa
This study aims to examine the influence of government expenditure and investment on economic growth in Gowa Regency. The research employs a quantitative approach using multiple linear regression analysis and utilizes secondary data collected from 2014 to 2023. The results indicate that investment has a positive and significant effect on economic growth, as it plays a crucial role in increasing output and productivity. Meanwhile, government expenditure shows a positive but not significant effect, which may be due to the inefficiency in the allocation of government spending in driving economic growth.
Pengaruh Return On Assets, Current Ratio, Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
This study aims to analyze the influence of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on stock prices during the period 2019–2023. The research method employed a quantitative approach with multiple linear regression analysis. The sample was selected using purposive sampling technique. The results of the study indicate that, partially, ROA has a significant influence on stock prices, while CR and DER do not show any significant effect. These findings suggest that among the financial ratios examined, only ROA serves as a relevant indicator that influences investor decisions, whereas CR and DER do not have a substantial impact on stock price fluctuations.
Stabilitas Harga Dinamika Ekonomi: Hubungan antara Suku Bunga dan Volume Uang Tersebar terhadap Inflasi Indonesia 2022-2024
Abstract. Inflation is an economic phenomenon characterized by an unrelenting surge in the prices of commodities and services over a defined period. When this price surge occurs repeatedly and is supported by high levels, the situation is categorized as inflation. One of the consequences of inflation is a decrease in people's purchasing power. During the 2022–2024 period, Indonesia experienced considerable price instability. This research aims to empirically investigate how BI's interest rates and the total money in circulation affect the inflation rate. The testing was conducted using a statistical assumption approach and hypothesis testing. The research findings indicate that Bank Indonesia's interest rate policy has a substantial impact on controlling the inflation rate in Indonesia. Keywords: Inflation Rate, BI Interest Rate, Money Supply
Analisis Peran OJK Dalam Menjamin Penegakan Hukum Perusahaab Pegadaian Swasta Non-Bank
The rapid growth of private non-bank pawnshops in Indonesia poses challenges in maintaining financial stability and consumer protection. The Financial Services Authority (OJK) plays a role in ensuring that pawnshop business activities are conducted in accordance with the law. This study aims to analyze the role of the OJK in supervising and enforcing the law against private non-bank pawnshops, as well as the challenges in its implementation. The method used is a qualitative approach through literature review. The results of the study indicate that the OJK conducts preventive supervision through socialization, detective supervision through inspections, and repressive supervision in the form of administrative sanctions. However, the effectiveness of supervision is still hindered by limited human resources, weak criminal sanction authority, and low legal literacy among the public. As a result, there is a need to strengthen regulations, improve human resource capacity, and foster inter-agency collaboration and public education to create legal and safe pawnbroking businesses.
Persentase Usaha E-Commerce Menurut Provinsi dan Model Penjualan Tahun 2018
The e-commerce ecosystem has rapidly evolved with various sales models, including sellers, resellers, and dropshippers. This study analyzes the percentage of e-commerce businesses based on sales models in 2018 using secondary data from industry reports. The findings indicate that the seller model dominated, followed by resellers, who played a significant role in product distribution. Meanwhile, the dropshipper model continued to grow due to its operational flexibility. These insights provide a better understanding of e- commerce trends and their implications for business strategies and industry policies moving forward.
Analisis Pengaruh Manajemen Risiko Keuangan Pada UMKM Story Ceta Kabupaten Cianjur Terhadap Daya Saing Usaha
This study analyzes the effect of financial risk management on the competitiveness of MSME Story Ceta in Cianjur Regency, which is engaged in plant-based food with the main products of birthday cakes, dessert boxes, baked sponge cakes, and vegetable flour. Using a qualitative method with a case study approach, data was collected through interviews, observations, and literature studies. The results show that financial risk management, such as adaptive cash flow management, consistent financial recording, supplier diversification, and utilization of social capital, significantly improves the financial stability and competitiveness of MSMEs. Financial literacy is an important supporting factor in the effectiveness of risk management. However, MSMEs face constraints in the form of limited access to formal financing and low financial literacy. This study makes theoretical and practical contributions by emphasizing the importance of integrating financial risk management and financial literacy to improve the competitiveness of MSMEs. The practical implications can be used to develop training programs and policies to support MSMEs at the local level.
Analisis Profitabilitas, Leverage, Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2018–2023
The purpose of this study is to examine the analysis of Profitability, Leverage, and Operating Costs on Corporate Income Tax. This study uses samples from food and beverage companies listed on the IDX in 2018 - 2023. The type of data studied uses secondary data and the source of the data studied is obtained from the Indonesia Stock Exchange (IDX) website. The population of this study was 95 companies and the number of research samples was 26 companies using purposive sampling. The research data collection technique used documentation techniques. The data analysis technique used descriptive statistical analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing including t-Test, F-Test and Coefficient of Determination Test. The results of the study indicate that partially Leverage does not have a significant effect on Corporate Income Tax. Profitability and Operating Costs have a significant effect on Corporate Income Tax. Simultaneously, Profitability, Leverage, and Operating Costs have a significant effect on Corporate Income Tax.
Pengaruh Digital Marketing Dan Digital Payment Terhadap Minat Beli Konsumen Janji Jiwa Arif Rahman Cianjur
The purpose of this research is to study how the use of online promotion strategies through Instagram impacts customer interest in the Janji Jiwa Arif Rahman Cianjur outlet. This research was conducted through a quantitative approach, and data was collected through questionnaires that can be accessed online. The number of respondents in this study were forty people who had purchased the coffee shop's products. The data obtained was then analyzed through multiple linear regression analysis and hypothesis testing using the F test and t test. The results showed that the Digital Marketing variable had the greatest influence on customer interest in the outlet. These variables affect customer interest both overall and partially. Therefore, companies need to maximize the use of Digital Marketing by providing details about promos, discounts and other innovations by following trends, working with influencers or endorsements, and consistently creating creative content to reach a larger audience.
Strategi Pemasaran Untuk Meningkatkan Penjualan Umkm Tutut Pak Kumis Di Kabupaten Cianjur
This study aims to observe marketing strategies to increase sales in Micro, Small, and Medium Enterprises of Cianjur Regency in Tutut Pak Kumis MSMEs. This research method uses qualitative data analysis techniques as a process of searching and organizing data, such as interviews, field notes and other materials during the research period (data collection), after data collection using the core interview records and standards developed. The results of the research were obtained that Tutut Pak Kumis MSMEs still have not expanded their marketing strategy using online media and only carry out business activities at home, sales to local residents as well as CarFreeDay and consumers who are regular customers. However, MSMEs plan to use social media in the future to use social media to reach a wider range of marketing.
Perlindungan Hukum Nasabah Pada Era Digital : Menyikapi Ancaman Kejahatan Siber Di Sektor Perbankan
The rapid digital transformation has succeeded in providing significant benefits to the banking world, it is expected to be able to help the banking sector in providing better services to customers and competing with technology in the industry 4.0 era. But besides that, digital transformation also creates a great opportunity for crime risks, such as skimming, phishing, social engineering, and malware that can threaten the security of customers.Therelarelseveral problemlformulations thatiwill beidiscussed inithis article, namely: (1) How do cybercriminals steal customer data in the banking sector? and (2) How is the legal system in overcoming criminal acts of data theft of bank customers? This articlelaims to analyzeihow theirole of currentiregulations in dealing with legalhproblems experienced by the banking world in the digital era.To respond to the formulation of these problems, the author uses normative legal research by covering conceptual approaches, statutory approaches, and collecting data through literature studies.This research is expected to provide useful knowledge to help develop theory and practice in the field of banking digitalization and consumer protection.
Implementasi Akad Wakalah Dalam Pembiayaan Murabahah Pada PT. Bank Nagari Cabang Syariah Batusangka
This study aims to examine the implementation of the wakalah contract in murabahah financing products at PT. Bank Nagari Syariah Branch Batusangkar and assess its compliance with Islamic principles as stipulated in the fatwa of the National Sharia Council (DSN-MUI). The research adopts a descriptive qualitative approach using observation, interviews, and documentation as data collection methods. The findings reveal that although the bank has applied the wakalah contract administratively, its implementation does not fully comply with the DSN-MUI fatwa, particularly regarding the requirement that the bank must legally own the goods before executing the murabahah contract. Customers are authorized to purchase goods on behalf of the bank, but sufficient documentation proving the bank’s ownership is lacking. This poses a risk of gharar and weakens the validity of the contract. The study recommends establishing Sharia-compliant Standard Operating Procedures (SOPs), enhancing staff literacy in Islamic finance, and strengthening the role of the Sharia Supervisory Board in ensuring contract compliance
Pengaruh Penyaluran Kredit Terhadap Profitabilitas PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk di Era Financial Technology Dengan Resiko Kredit Sebagai Variabel Moderating Tahun 2021 – 2023.
Penelitian ini ditujukan untuk menganalisis pengaruh penyaluran kredit pada profitabilitas PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk (Bank BJB) dengan mempertimbangkan risiko kredit sebagai variabel moderasi, baik pada data penyaluran kredit bruto maupun netto selama periode 2021–2023. Penelitian ini menerapkan metode kuantitatif melalui pendekatan regresi sederhana dan Moderated Regression Analysis (MRA) guna menguji hipotesis yang telah dirumuskan. Hasil pengujian mengemukakan bahwa penyaluran kredit, baik bruto maupun netto, tidak berpengaruh secara signifikan pada profitabilitas bank yang dalam penelitian pengukurannya menggunakan Return on Assets (ROA). Selain itu, risiko kredit juga tidak terbukti memiliki pengaruh moderasi antara penyaluran kredit dan profitabilitas. Rendahnya nilai koefisien determinasi dan adjusted R² pada kedua model mengindikasikan bahwasanya terdapat faktor-faktor lain terpisah dari variabel yang diteliti yang lebih utama memengaruhi profitabilitas bank. Penelitian ini menyarankan agar studi lanjutan melibatkan cakupan data yang lebih luas dan mempertimbangkan variabel lain seperti efisiensi operasional, pendapatan non-bunga, serta adopsi teknologi digital dalam layanan perbankan.
Pengaruh Debt To Equity (DER) Terhadap Return On Asset (ROA) PADA PT. Sepatu Bata, Tbk
The purpose of this study is to analyse PT. Shoes Bata Tbkl's Return On Assets (ROA) from 2014 to 2023 and find out how the Debt to Equity Ratio (DER) affected it. The firm is having issues, as shown by the fact that its financial position is going through oscillations and a decrease in total assets and net profit. This is the backdrop to the study. This study makes use of quantitative methods of an associative kind. Secondary data is sourced from the company's yearly financial reports and is analysed using tools such as t-test, correlation coefficient, determination coefficient, and basic linear regression analysis. According to the study findings, Return on Assets (ROA) is significantly and negatively affected by the Debt to Equity Ratio (DER), with a regression coefficient of -0.123 and a significance level of 0.000 (p < 0.05). With a coefficient of determination of 0.535, we may deduce that ROA accounts for 53.5% of the variation in DER and that other, exogenous variables account for the remaining 46.5%. The bottom line is that ROA often falls when DER rises for a given organisation. This demonstrates how the inability to fully use assets to generate profits is a direct result of the company's heavy reliance on debt.
Analisis Pengaruh Citra Merek Dan Kepercayaan Merek Terhadap Loyalitas Merek Pada Brand Lokal Eiger Di Kabupaten Cianjur
A study reveals the relationship between brand image and brand trust with brand loyalty for local brand Eiger products distributed in Cianjur Regency. The increasing nature tourism activities in the Cianjur area have driven higher demand for outdoor equipment, in line with the rapid development of the outdoor fashion industry in the country. Facing tight competition from various domestic and foreign brands, efforts to maintain consumer loyalty are key to success through the formation of a strong brand image and brand trust. Quantitative methods were chosen for data collection, with questionnaires as the main material distributed to Eiger user respondents in the Cianjur area. Statistical testing was applied to the collected data to measure the influence of brand image and brand trust indicators on brand loyalty dimensions. The results of the analysis proved a significant positive influence of both factors. The characteristics of consumers who view the image and trust in Eiger positively display a high level of loyalty, reflected in repeat purchasing patterns, willingness to recommend, and commitment to the brand. These findings highlight the urgency for companies to design strategies to strengthen brand image and brand trust as the main goal. The benefits obtained are in the form of maintaining customer loyalty amidst the increasingly competitive outdoor fashion industry. The problem of inter-brand competition can be addressed through the implementation of appropriate strategies, based on the findings of this study.
Pengaruh Beban Kerja Dan Stres Kerja Terhadap Produktivitas Karyawan Hotel Sangga Buana
This study discusses how workload and work stress can affect employee productivity levels at Hotel Sangga Buana. The busy hotel industry requires employees to continue working optimally amidst high pressure. This study uses a quantitative approach with observation and survey methods by distributing questionnaires to 48 respondents. Data were analyzed using multiple linear regression. The results show that workload has a negative but insignificant effect on productivity, while work stress has a positive and significant effect. The percentage of influence of both variables on productivity is 12.8%. This finding indicates the need for proper management of workload and work stress so that employees remain productive.
Analisis Location Quotient (LQ) Dalam Menentukan Sektor Unggulan Di Kabupaten Asahan Sumatera Utara
The need to identify key industries that can promote economic growth in Asahan Regency, North Sumatra, is the foundation of this study. In order to facilitate more efficient development planning, this study aims to identify top sectors using Location Quotient (LQ) analysis. The Central Statistics Agency (BPS) of Asahan Regency and North Sumatra Province provided the GRDP data at current prices for the 2019–2024 period, and LQ analysis was employed to identify the base and non-base sectors. According to the findings, several industries have a LQ value greater than one, which suggests that they are either the area's base or leading industry. According to the study's findings, LQ analysis is useful for locating possible leading industries, which can assist local governments in creating focused and long-lasting policies for economic development.
Pengaruh Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan PT Bank Rakyat Indonesia
This study aims to analyze the effect of profitability and solvency on firm value at PT Bank Rakyat Indonesia (Persero) Tbk during the 2015–2024 period. Profitability is measured by Return on Assets (ROA) and Return on Equity (ROE), while solvency is measured by the Debt to Equity Ratio (DER). Firm value is proxied by Price to Book Value (PBV). The analytical method used is multiple linear regression with secondary quantitative data obtained from BRI’s annual financial reports. The results indicate that, partially, ROA and ROE have a positive and significant effect on firm value, whereas DER has a negative but non-significant effect. Simultaneously, profitability and solvency both have a significant impact on firm value. These findings suggest that an increase in profitability is the primary factor in enhancing firm value, while solvency must be managed carefully so as not to diminish investors’ perceptions of the company’s financial risk.
Pengaruh Talent Management dan Keterlibatan Karyawan terhadap Daya Saing Perusahaan Hotel Sangga Buana
This study aims to analyze the influence of Talent Management and Employee Engagement on the Company's Competitiveness at Hotel Sangga Buana. The research method used a quantitative approach with an associative design. Data were collected through questionnaires distributed to 47 employees and analyzed using multiple linear regression with the help of SPSS version 26. The results showed that Talent Management and Employee Engagement have a positive and significant effect on the Company's Competitiveness, with a simultaneous contribution of 52.3%. These findings indicate that effective talent management and high employee engagement are key factors in enhancing a company's competitiveness in the hotel industry.
Pengaruh Net Profit Margin Terhadap Return On Asset Pada PT. Indofarma (Persero), Tbk
With a focus on the years 2014–2023, this research will look at how PT. Indofarma (Persero) Tbk's Net Profit Margin (NPM) affected their Return On Assets (ROA). The company's deteriorating financial situation is the driving force for the study. This is evident in the shifting and drastically dropping data for net income, sales, and total assets, especially in 2023, which point to financial crisis. A quantitative associative research strategy is used in this investigation. The methods utilised for data analysis include t-tests, correlation coefficient tests, simple linear regression analysis, and coefficient of determination (R²), using secondary data sourced from the company's yearly financial reports. Return On Assets (ROA) is positively and significantly impacted by Net Profit Margin (NPM), according to the data. The regression coefficient is 0.007, and the significance level is 0.000 (p < 0.05). When the R² value is 1.000, it means that NPM explains all of the variance in ROA. The research found that ROA was positively correlated with NPM. To maximise asset utilisation, effective cost management and net income performance are crucial. Thus, in order to increase total profitability, PT. Indofarma needs implement methods to improve operational efficiency and financial management.
Pengaruh Gaya Kepemimpinan Dan Kompensasi Terhadap Turnover Intention Pada Hotel Sangga Buana
This study was conducted to evaluate the impact of leadership style and compensation on the tendency of employees to leave the job (turnover intention) in the work environment of Sangga Buana Hotel, located in Cipanas. This study uses a quantitative method with data collection through distributing questionnaires to the entire population of permanent employees, totalling 47 people. Data analysis was carried out using multiple linear regression techniques. The results of data processing show that the leadership style variable has a significant influence on employees' desire to leave the company, while the compensation variable does not show a significant influence. Together, the two factors were able to explain 44.1% of the variation that occurred in the turnover intention variable. This finding confirms that the role of effective and supportive leaders is key in reducing employee turnover intention in the hospitality sector.
Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kinerja UMKM Di Bira Kabupaten Bulukumba
This study aims to determine the influence of financial literacy and financial inclusion partially on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bira, Bulukumba Regency. The background of this study is based on the low level of literacy and financial access in some MSME actors, which has the potential to affect the effectiveness of their business management. The method used is a quantitative approach with a survey technique. Data were collected through questionnaires distributed to 122 respondents from a total population of 176 MSMEs, with sample determination using the Slovin formula. Data analysis was carried out using multiple linear regression tests. The results of the study showed that financial literacy has a positive effect on MSME performance. MSME actors who have a good financial understanding tend to be more capable of managing capital, planning finances, and making business decisions appropriately. In addition, financial inclusion also has a positive and significant effect on MSME performance. Access to formal financial services such as savings, business loans, and digital transaction facilities has been proven to help business actors in running operations and developing their businesses. This finding shows that increasing financial literacy and access to formal financial services need to be a priority in the MSME empowerment strategy in Bira, Bulukumba Regency.
Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia
This study aims to analyze financial statements in measuring the financial performance of manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Financial statements were analyzed using financial ratios, including liquidity, solvency ratios, and profitability ratios. This research employed a descriptive quantitative method with a purposive sampling technique, resulting in 11 companies selected as the sample. The data were obtained from the companies' annual financial reports published on the official IDX website. The results of the study indicate that most companies in the basic industry and chemical sector have varied financial performance, with several companies achieving good liquidity, solvency, and profitability ratios according to industry standards, while others still face challenges in maintaining financial health. This analysis is expected to serve as a reference for internal and external stakeholders in making economic decisions.
Pengaruh Pertumbuhan Aset dan Struktur Modal Terhadap Nilai Perusahaan Pada Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia
Riset ini bertujuan untuk mengkaji pengaruh pertumbuhan aset dan struktur modal terhadap nilai perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah metode kuantitatif, dengan menggunakan metode regresi linier berganda. Data sekunder dikumpulkan dari laporan keuangan tahunan perusahaan selama periode 2019–2023. Metode purposive sampling digunakan untuk memilih 20 perusahaan dari 63 perusahaan di industri pertambangan dalam populasi penelitian. Hasil penelitian menunjukkan bahwa struktur modal tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan, sedangkan pertumbuhan aset memiliki pengaruh yang signifikan. Kedua variabel bebas tersebut hanya dapat menimbulkan variasi nilai perusahaan sebesar 7,5 persen, dari hasil koefisien determinasi (Adjusted R2). Kata kunci: Pertumbuhan Aset, Struktur Modal, Nilai Perusahaan, Perusahaan Pertambangan, Bursa Efek Indonesia.
Pengaruh Lingkungan Kerja Fisik Dan Non Fisik Terhadap Produktivitas Kerja Pegawai Dinas Pendidikan Provinsi Sulawesi Selatan
This study aims to 1) determine the effect to the physical work environmenton the work productivity of employees of the south sulawesi provincial education office. 2) to determine the effect of the non physical work environment on the work productivity of employees of the south Sulawesi provincial education office. The type of research conductedis quantitative with an associative approach, the population in this study were all employees at the south Sulawesi provincial education office totaling 114 people. The results of this study physical work environment has a positive and significant effect on employee work productivity. Therefore, efforts to improve the comfort of the work space through periodic evalutions are very important to increase focus, reduce fatigue, and increase the work efficiency of employees of the south Sulawesi provincial education office. Non physical work environment has positive and significant effect on employee work productivity. This is very important to achieve organizational success and increase the work efficiency of employees of the south Sulawesi provincial education office.
Pengaruh Kompetensi Digital dan Motivasi Kerja terhadap Kinerja Karyawan SMPN 29 Bandung
The digitalization era in the field of education requires educators and educational staff to possess competent digital capabilities and strong work motivation in achieving maximum work performance. This study was designed to analyze these factors on employee performance at SMPN 29 Bandung. The research methodology employed a quantitative correlational approach with survey techniques, involving the entire population of 59 participants through a total sampling approach. The data analysis process was conducted using SPSS version 25 software. The results showed that digital capabilities and work motivation had a significant impact on employee performance with a result of 52.2% (R² = 0.522). Individually, work motivation demonstrated a significant impact (t = 7.761; p = 0.000), while digital capabilities also showed a statistically significant influence (t = 1.980; p = 0.043). The findings of this study underscore the significance of combining psychological dimensions and technological expertise in supporting performance in the education sector, contributing to the development of human resource management theory, and presenting practical implications in formulating employee performance improvement strategies that are digitally and motivationally based. Therefore, performance improvement cannot rely solely on technological capabilities, but must be accompanied by strengthening internal employee motivation through adaptive and sustainable managerial strategies.
Perancangan Sistem Informasi Akuntansi Persediaan Di Blaufabrika Coffe
This study aims to design an inventory accounting information system tailored to the operational needs of Blaufabrika Coffe. The main issue faced by the company is the manual inventory recording process, which hinders the acquisition of accurate and timely information. This research employs a research and development approach with data collection techniques such as observation, interviews, and documentation. The results indicate that the manual system hampers business efficiency, is prone to recording errors, and lacks internal control over inventory. The proposed accounting information system includes the preparation of transaction documents, document flow design, and inventory reporting. This system is expected to improve the effectiveness and efficiency of inventory management and support managerial decision-making
Tinjauan Literatur pada pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance
Tax avoidance is a common practice carried out by companies to reduce their tax obligations legally. Based on previous studies, profitability and leverage variables are some of the factors that can influence a company's decision to avoid taxes. This study aims to collect new information and evaluate the influence of profitability and leverage on tax avoidance using a qualitative literature review research method from journals indexed in SINTA and Google Scholar in the last five years. The literature reviewed shows that profitability has a significant positive or significant negative effect on tax avoidance. On the other hand, leverage also has an effect on tax avoidance, either significantly positive or significantly negative. There are even research results that reveal that the two variables do not affect tax avoidance. The results of this study indicate that profitability has a significant positive effect on tax avoidance while the leverage variable does not affect tax avoidance
Studi Literatur Pengaruh Transfer Pricing dan Good Corporate Governance terhadap Penghindaran Pajak
Abstract. This study aims to analyze the influence of transfer pricing practices and good corporate governance (GCG) on tax avoidance among companies listed in Indonesia. Transfer pricing is a strategy commonly employed by multinational corporations to shift profits to jurisdictions with lower tax rates in order to minimize tax liabilities. Meanwhile, GCG serves as a supervisory mechanism that can mitigate tax avoidance through the implementation of transparency, accountability, and strong internal controls. This research adopts a literature review approach by examining relevant previous studies to explore the relationship between the two variables and tax avoidance. Some studies reveal that transfer pricing has a significant impact on tax avoidance, while the effectiveness of GCG largely depends on the quality of implementation and the strength of a company’s internal governance. Therefore, integrating tax efficiency strategies with robust corporate governance is essential to balance compliance and the optimization of tax burdens.
Pengaruh Pelatihan dan Disiplin Kerja Terhadap Kinerja Karyawan (Studi Kasus pada SD Negeri 038 Kiaracondong, Bandung).
The research here aims to find out how the influence of training variables (X1) and work discipline (X2) on employee performance (Y) at SD Negeri 038 Kiaracondong, Bandung using a quantitative approach. A total of 30 respondents were used as samples for this study, where the data collection process was carried out by distributing questionnaires to the population at SD Negeri 038 Kiaracondong. Data were analyzed using the SPSS version 25 analysis program. The test results showed that (1) Training variables have an impact on employee performance, the t-count value was 1.732> t-table 1.697 and Sig 0.001 <0.05. The results of the multiple linear regression analysis showed results on the increase that an increase in training of 0.181, then it will increase employee performance by 0.181 constantly. (2) The work discipline variable is proven to have a positive impact on employee performance variables, with a t-count value of 2.106 > t-table 1.697 and Sig 0.004 < 0.05. The results of multiple linear regression analysis reveal that an increase in work discipline of 0.321 will increase employee performance by 0.321 constantly. (3) Together, training and work discipline have a significant impact on employee performance, with an F-count value of 2.245 < F-table 4.20 and obtaining a Sig value of 0.000 < 0.05. (4) The results of the R² determination coefficient test show that X1 and X2 have an effect of 14.3% on Y.
Strategi Penerapan Pemasaran Digital Marketing Untuk Meningkatkan Laba (Studi Kasus Pada UMKM Warung Tante Syera)
. In the face of shifting market dynamics and digital inclined consumer behavior, digital transformation has become a vital necessity for MSMEs. Warung Tante Syera, a small scale grocery business, encounters challenges in leveraging digital platforms for marketing activities. This study aims to develop a tailored digital marketing strategy that encances business profitability. Utilizing a qualitative reserch approach via WhatsApp Business and Shopee along with the marketing mix ($p) and SWOT analysis, led to broadr market reach and more effective customer engagement. Technical assistance and digital training further acclereted technology adoption. The research condludes that context-based digital strategis are key to improving MSME competitiveness anda sustainability. It offers valuable theoretical insights and pratical guidelines for applying costeffectivr, scalable digital marketing strategies in microbusiness contexts. Future research should explore broader MSME samples and incorporate quantitative analysis for greater generalization.
Strategi Pengembangan Daya Saing UMKM Soto Cak Udin Dalam Menghadapi Persaingan Pasar
Micro, Small, and Medium-Sized Businesses (MSMEs) are vital to Indonesia's economy, especially when it comes to boosting local economic structure and creating jobs. MSMEs must create flexible strategies in order to endure and preserve long-term competitiveness in the face of fiercer market competition. The purpose of this study is to determine and evaluate the competitive development tactics used by Soto Cak Udin, a traditional culinary MSME in Bandung City. By gathering information through document analyses, participatory observation, and in-depth interviews, this study uses a descriptive qualitative methodology. According to the research findings, Soto Cak Udin uses a number of competitive development strategies, such as preserving a consistent product taste, offering prompt, friendly service, promoting using straightforward digital platforms like Google Maps and WhatsApp, keeping the workplace comfortable and clean, and encouraging goodwill between the owner and staff. The owner also maintains a straightforward yet orderly approach to financial administration, which contributes to the long-term viability of the company. These results support the idea that improving MSME competitiveness, particularly in the traditional culinary industry, requires strong internal management, digital adaption, service quality, and product differentiation. It is anticipated that other MSME actors would use this research as a guide when developing pertinent and contextual business strategies in the face of fierce market rivalry.
Pengaruh Return On Asset (ROA) Terhadap Profitabilitas PT ANEKA TAMBANG Tbk (ANTAM) Berdasarkan Laporan Keuangan Periode 2020-2024
Financial report is a report that shows the current financial condition of a company or within a certain period of time. This study focuses on PT Aneka Tambang Tbk (ANTAM), one of the leading companies in the Indonesian mining sector. The purpose of this study is to see the effect of Return On Asset (ROA) on the Profitability of PT Aneka Tambang (ANTAM) based on financial reports from 2020 to 2024. This study uses the Descriptive Statistics method, with the population studied being the financial reports of PT Aneka Tambang (ANTAM) from 2020 to 2024. The data collection technique for this study uses the Pearson Correlation Test Results and Simple Linear Regression Tests. The results of this study indicate that Return On Asset (ROA) plays an important role in how much the company manages assets to generate profits in the period 2022 to 2024 even though financial performance varies. However, the analysis shows that the relationship between total assets and ROA is not statistically significant. This confirms that to increase profitability, companies must concentrate on effective and efficient management strategies in the use of assets and consider other elements that can affect financial performance, such as market conditions and good financial management.
Pengaruh TPAK, Angka Melek Huruf, Rata Lama Sekolah, dan Beban Tanggungan Terhadap Tingkat Pengangguran Terbuka Di Indonesia (2018-2023)
This study aims to analyze the impact of the influence of the Labor Force Participation Rate (TPAK), Literacy Rate, Average Years of Schooling, and Dependent Burden on the open unemployment rate. This study was conducted using secondary data including the open unemployment rate, labor force participation rate, literacy rate, average years of schooling, and dependent burden in Indonesia from 2018 to 2023, as published on the Central Statistics Agency (BPS) website. In this study, the samples used were 7 provinces including Central Sulawesi, Central Java, Bangka Belitung, Papua, West Kalimantan, Jakarta, and East Nusa Tenggara in 2017–2023. The analysis method applied is multiple linear regression analysis which is run using the help of Eviews 12. The results of the study show that the labor force participation rate (TPAK), literacy rate, and dependency burden have a negative and insignificant effect, while the average length of schooling has a positive and significant effect on the open unemployment rate in Indonesia from 2018 to 2023