BUDGETING : Journal of Business, Management and Accounting

Pengaruh Penerimaan Pajak Reklame dan Pajak Walet terhadap Pendapatan Asli Daerah Kota Baturaja (Studi Kasus BAPENDA)

2024-05-13T02:19:26+00:00

This study aimed to determine the influence of advertisement tax and swallow's nest tax on the local revenue of Baturaja City (Case Study of BAPENDA), both partially and simultaneously. This study used quantitative research methods. The data used in this study were secondary data sourced from the BAPENDA office in Kab Oku.The analysis tool used in this study was Multiple Linear Regression. The results of this study showed that partially, the advertisement tax variable did not have a significant influence on local revenue. Meanwhile, the swallow's nest tax variable had a significant influence on local revenue. The coefficient of determination (R square) was 0.610, which meant that the contribution and influence of the independent variables, namely advertisement tax and swallow's nest tax, on the dependent variable, namely the local revenue of Baturaja City, was 61.0%, while the remaining 39.0% was influenced by other factors such as local taxes on hotels, land and buildings, restaurants, entertainment, etc

Keywords:Local Revenue, Advertisement Tax, Swallow's Nest Tax

Analisis Pengaruh Return on Assets, Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Kebijakan Dividen pada Perbankan

2024-05-13T02:20:40+00:00

The study aims to: (1) Empirically test the impact of Return On Assets (ROA) on the dividend policy in BEI listed banking companies in 2018-2021 (2) Empirical test the influence of the Capital Adequacy Ratio (CAR) on dividend policies in the BEI listed Banking Companies in 2018-2020 (3) Empirically test the effect of the Loan to Deposit Ratios (LDR) on dividend policies in the BEI listed Banking Companies in 2018-2020. The population in this study are Banking company listed on the Indonesian Stock Exchange in 2022 which comprises 43 companies. Sampling using purposive sampling method and based on the defined criteria were obtained samples of as many as 12 companies. The analytical method used is multiple linear regression analysis Eviews version 10. The results showed that Return on Assets (ROA) has a negative effect on the dividend policy, Loan to Deposit Ratio (LDR) has a positive effect on the dividend policy, while the Capital Adequancy Ratio(CAR) has no effect over the dividend Policy.

Keywords: Dividend Policy, Capital Adequacy Ratio, Loan To Deposit Ratio, Return On Assets.

Pengaruh Influencer Marketing dan Pemasaran Digital Era Modern terhadap Loyalitas Konsumen Produk Emina (Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Jember)

2024-05-13T02:21:14+00:00

The aim of this research is to analyze the influence of influencer marketing and digital marketing on consumer loyalty for Emina products. This research is quantitative research. The population in this study was 1423 students at Muhammadiyah University of Jember from the 2019 to 2022 academic year who used Emina products. Researchers used sampling techniques using non-probability sampling techniques with purposive sampling. Determining the number of samples in this study used the Slovin formula, so based on the Slovin formula the number of research samples was 312 students. The analytical method used is descriptive and quantitative statistical analysis with SPSS application tools, version 21. The tests used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, t test and coefficient of determination test. The results of this research state that these two variables, namely influencer marketing and digital marketing, have a significant effect on consumer loyalty for Emina products. The coefficient of determination value for this research was 73.1%.

Keywords : Digital Marketing, Influencer marketing, Product Consumer Loyalty

Efektivitas Pengelolaan Persediaan dan Peralatan Penanggulangan Bencana di Bidang Logistik pada Badan Penanggulangan Bencana Daerah Kab. Karawang

2024-05-13T02:21:26+00:00

This studi aims to analyze the effectiveness of managing supplies and equipment for disaster management in the logistics sector at the Regional Disaster Management Agency (BPBD) of Karawang Regency. This study was conducted to evaluate the success of BPBD Karawang Regency in managing supplies and equipment used in disaster management efforts. This research also focuses on identifying potential improvements and recommendations to increase the effectiveness of disaster management supplies and equipment management in the logistics sector. The research method used was field surveys, interviews with BPBD officers in Karawang Regency, and analysis of the data obtained. The results of this study are expected to provide a better understanding of the state of management of disaster management supplies and equipment in the logistics sector, as well as provide useful input for BPBD Karawang Regency in improving their performance in this regard.

Keywords: Disaster Management, Equipment, Logistics, Supplies, Karawang Regency, Management, Effectiveness, Regional Disaster Management Agency

Pembiayaan Bermasalah pada BPRS Bhakti Sumekar Cabang Madya Jember : Strategi Penanganan dan Penyelesaiannya

2024-05-13T02:26:41+00:00

The purpose of this study was to determine the strategy of handling and resolving problem financing at BPRS Bhakti Sumekar Madya Jember Branch. This research is qualitative research with a descriptive approach. A sample of 22 respondents was obtained using purposive sampling technique. Data was obtained using interviews, observation, documentation, and questionnaires and analyzed using SWOT Analysis. The results showed the results of the SWOT analysis of BPRS Bhakti Sumekar Madya Jember Branch that a growth-oriented strategy is used to implement the strategy, this is because the IE matrix shows that the highest overall score is in quadrant I. Where BPRS Bhakti Sumekar in this quadrant is in a very favorable position. BPRS Bhakti Sumekar has many capabilities and strengths that can be optimized to overcome threats and weaknesses in BPRS Bhakti Sumekar Madya Jember Branch.

Keywords: BPRS Bhakti Sumekar Madya Jember Branch, Handling Strategy, Settlement Of Problem Financing.

Pengaruh Workaholic dan Work Engagement terhadap Kepuasan Kerja dengan Motivasi Kerja sebagai Variabel Intervening pada Sekretariat Daerah Kabupaten Bondowoso

2024-05-13T02:26:52+00:00

The objective of this study is to evaluate the relationship between workaholism, work engagement, work motivation, and job satisfaction among the staff of the Bondowoso Regency Regional Secretariat. This research utilizes descriptive and quantitative research methods, along with statistical analysis to identify the relationships between the examined variables. The sample studied in this research comprises the entire staff of the Bondowoso Regency Regional Secretariat, totaling 165 individuals. Hypothesis testing was conducted with the assistance of WarpPLS 7.0. The results of hypothesis testing indicate that all variables examined in the hypotheses have a positive and significant influence. Furthermore, the analysis results also demonstrate that workaholism and work engagement have a significant indirect effect on job satisfaction through the mediating variable of motivation. Therefore, this research provides a significant contribution to understanding the relationships between workaholism, work engagement, work motivation, and job satisfaction among the staff of the Bondowoso Regency Regional Secretariat. The implications suggest that work motivation development programs can be effective strategies to enhance the level of job satisfaction among the staff.

Keywords: Job Satisfaction, Work Motivation, Workaholism, Work Engagement.

Bagaimana Kualitas Produk, Harga dan Promosi Meningkatkan Kepuasan Pelanggan pada Industri Rokok Golden Taste 88

2024-05-13T02:27:03+00:00

ABSTRACT

The cigarette industry is one industry that can contribute to PAD. Increasing competition in all lines of business means that the cigarette industry must also be able to determine marketing strategies in order to survive in business. The aim of this research is to determine the impact of product quality, price and promotion on customer satisfaction among consumers who consume Golden Taste 88 cigarettes. The population in this research is consumers who use Golden Taste 88 cigarettes in Bondowoso, East Java. The number of samples was determined at 100 respondents. To answer the proposed hypothesis, multiple linear regression analysis was used. After carrying out analysis using various analytical tools, the results of this research are: the quality of Taste 88 Cigarette products has succeeded in providing increased customer satisfaction. The prices set by Taste 88 Cigarettes can increase customer satisfaction. Promotions carried out by Taste 88 cigarettes can provide customer satisfaction.

Keywords: Customer Satisfaction, Product Quality; Price; Promotion.

Analisis Pengaruh Relative Advantage, Complexity, Trialability dan Observability terhadap Niat Adopsi Cloud Accounting di Jakarta

2024-05-13T02:27:17+00:00

This research examines and analyzes the influence of relative advantage, complexity, trialability, and observability on intention to adopt cloud accounting in Jakarta. This research applies a quantitative approach using survey instruments and measuring variables using a Likert scale. The sampling method applied in this research is purposive sampling. The data source used in this research is primary data collected through questionnaires and distributed using the Google Form platform and distributed via social media such as Whatsapp, LinkedIn, Twitter and the Kudata platform. The number of samples used in this research was 218 samples. Data testing carried out included descriptive statistical analysis, validity testing, reliability testing, classical assumption testing, and hypothesis testing. The research results show that relative advantage, trialability and observability have a positive effect on cloud accounting adoption intentions. Meanwhile, complexity has a negative effect on cloud accounting adoption intentions. Therefore, accounting staff can adapt to dynamic technological innovation by investing in cloud accounting, which has high potential industry value. Using cloud accounting can also make it easier for accounting staff to manage their work better.

Keywords: Cloud Accounting, Relative Advantage, Complexity, Trialability and Observability.

Pengaruh Orientasi Kewirausahaan dan Strategi Bisnis terhadap Peningkatan Kinerja Wirausaha Kosmetik di Wuluhan Jember

2024-05-13T02:27:28+00:00

This study entitled "The Influence of Entrepreneurial Orientation Models and Business Strategy on Increasing the Performance Cosmetic Entrepreneurs in Wuluhan Jember" which aims to determine the partial effect of entrepreneurial orientation models and business strategies on entrepreneurial performance. This research uses descriptive quantitative research with a population of all female cosmetics entrepreneurs in Wuluhan and a sample of this study amounting to 46 respondents. Data collection methods used were interviews, observations and questionnaires and were analyzed using regression analysis and t-test with the help of the SPSS 26 application. The results of this study indicate that the entrepreneurial orientation model has a partial effect on entrepreneurial performance by 0.362. Meanwhile, business strategy has a partial effect on entrepreneurial performance by 0.375.

Keywords: Business Strategy, Entrepreneurial Performance, Entrepreneurial Orientation Model,

Strategi Pengembangan Wisata Edukasi Gurami dalam Meningkatkan Ekonomi Melalui Metode ABCD

2024-05-13T02:27:37+00:00

Gurami Seiduri Tourism is a local tourism that was originally formed by the Tourism Awareness Group community. This group consists of approximately 6 people who want to initiate community empowerment through educational tourism located in Seiduri Wonodadi Blitar. This research uses the Asset-Baseid Community Development (ABCD) method, which is one of the initiatives in empowering and improving the quality of Human Resources. The results of this service have increased awareness among the Gurami Seiduri Tourism Pokdarwis, through socialization carried out in implementing the Village Law number 6 of 2014. Pokdarwis holds the economic and economic guidelines for smart villages which are one of the pillars of smart villages. The educational tourism of Gurami Seiduri should improve the mental health of its members. The success of the balancing strategy in Gurami Seiduri Tourism in a broad sense will be able to reflect the values of community empowerment. Internal analysis in its management includes: performance analysis in the form of culinary services with various gourami fish dishes and education on gourami cultivation. The eiksteirnal analysis includes the management of all members, both internal and eiksteirnal, taking into account the network with relevant policy stakeholders, partnerships in local tourism management in Blitar, for example the Local Guidei, tourism awareness groups and other communities.

Keywords: Balancing, Educational Tourism, Economic Improvement

Faktor-Faktor yang Mempengaruhi Kinerja Manajerial dalam Pengelolaan Keuangan Daerah dengan Kepuasan Kerja sebagai Variabel Intervening

2024-05-13T02:27:47+00:00

The purpose of this study was to examine and analyze the effect of budgetary participation and budget transparency on job satisfaction as a connecting variable in carrying out managerial activities which include planning, investigation, coordination, evaluation, supervision, staffing, negotiation, and representation activities. The population in this study were all civil servants (PNS) within the Kampar Regency Regional Apparatus Organization. The sample selection used a purposive sampling method , amounting to 198 respondents. This type of research is quantitative research. This study uses the SmartPLS analysis tool with the SEM (Structural Equation Modeling) analysis method. Of the 198 questionnaires distributed, only 157 returned. The results of this study explain that budget participation does not have a direct effect on managerial performance, but budget participation does affect managerial performance through job satisfaction. while budget transparency influences directly or indirectly on managerial performance.

Keywords: Budget Participation, Budget Transparency And Job Satisfaction, Managerial Performance

Literasi Keuangan dan Efikasi Keuangan terhadap Minat Investasi Emas Antam Masyarakat Desa Labanjaya Kecamatana Pedes Kabupaten Karawang

2024-05-13T02:28:07+00:00

The aim of this research is to explain Financial Literacy and Financial Efficacy of the Antam Gold Investment Interest of the Labanjaya Village Community. This research uses Descriptive Verification. The sample in this research was determined using the Lemeshow formula of 96 community respondents. Data was obtained using a Likert scale questionnaire distributed using Google Form. The data analysis method uses Multiple Linear Regression Analysis using SPSS version 26 tools. The results of this research show that the Financial Literacy Variable has a positive and significant effect on Investment Interest, and the Financial Efficacy Variable has a significant positive effect on Investment Interest, and Financial Literacy and Financial Efficacy have a positive effect and significant to Investment Interest.

Keywords: Financial Efficacy, Financial Literacy, Investment Interest.

Analisis Kualitas Produk, Kepuasan Pelanggan dan Promosi terhadap Keputusan Pembelian Ulang Produk (Studi Kasus pada Larissa Skincare Jember)

2024-05-13T02:28:17+00:00

This study aims to analyze product quality, customer satisfaction, and the promotion concept of repurchasing decisions for Larissa Skin Care products in Jember. The type of data to be used is quantitative data. The primary data source that will be used in this study comes from a list of questions (questionnaires) that will be distributed to respondents. The questionnaire contains data on the characteristics of the respondents in the form of gender, age, profession, status, number of product purchases, number of treatments. The questionnaire also contains questions regarding the variables of product quality, customer satisfaction, promotions and repurchase decisions. The results showed that product quality has a significant effect on repurchasing decisions for Larissa Skin Care products in Jember. Then the customer has a significant effect on the repurchase decision of Larissa Skin Care product satisfaction in Jember. Lastly, promotions have a significant effect on repurchasing decisions for Larissa Skin Care products in Jember.

Keywords: Customer Satisfaction, Product Quality, Promotion, Repurchasing Decisions.

Peranan Sektor Pertambangan dalam Pembangunan Ekonomi Implikasinya pada Lingkungan

2024-05-13T02:31:08+00:00

The region's mining industry is one endeavor aimed at enhancing economic conditions. To be sure, a major boost to economic growth can come from involving the mining industry as one of the tactics to strengthen the local economy. The aim of this study is to determine the degree to which environmental sustainability is taken into consideration during the planning and execution of mining operations, as well as the environmental repercussions that these activities produce in the context of economic development. The research methodology used in this study is qualitative normative juridical descriptive research. Literature reviews from books and journals are used in the data collection method. According to the study's findings, mining operations can harm nearby ecosystems by degrading the soil, contaminating water supplies, and emitting harmful air pollutants. Human health as well as the survival of the local flora and wildlife may be seriously impacted by mining waste and the pollution that results from it. Innovation and green technologies in the mining industry can assist lessen harmful effects on the environment.

Keywords: Economics, Environment, Mining.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Perpajakan sebagai Variabel Moderasi

2024-05-13T02:31:18+00:00

This study aims to determine the effect of taxation knowledge, taxpayer awareness, and tax sanctions on MSME taxpayer compliance with tax socialization as a moderating variable. This study uses the slovin formula for sampling by distributing questionnaires. The data used is primary data sourced from distributing questionnaires to 100 MSME taxpayers in DKI Jakarta. The data analysis method is Moderated Regression Analysis (MRA) which is used to understand whether the effect of the independent variable on the dependent variable is influenced by the moderating variable. This research is a type of causal research that aims to determine the cause - effect between variables. This study uses a quantitative research design to collect a number of data that is useful for explaining the characteristics of each variable with other variables. The results of this study indicate that taxpayer awareness has a positive effect on MSME taxpayer compliance, while the tax knowledge variable, and tax sanctions have no effect on MSME taxpayer compliance. Tax socialization cannot moderate tax knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in DKI Jakarta.

Keywords: Taxpayer Awareness, Taxpayer Compliance, Taxation Knowledge, Tax Sanctions, Taxation Socialization.

Pengaruh Authentic Leadership, Information Management, Organizational Identification dan Knowledge Management terhadap Job Performance pada PT. Hino di Jakarta Timur dan Jawa Timur

2024-05-13T02:31:31+00:00

This research aims to analyze the influence of Authentic Leadership, Information Management, Organizational Identification and Knowledge Management on Job Performance at PT. HINO in East Jakarta and East Java. Data was collected from 178 PT respondents. HINO in East Jakarta and East Java with the data collection technique used is sample. Data analysis used descriptive statistics by finding the average using SPSS version 26, as well as multiple regression analysis for hypothesis testing using SPSS version 26. Previously the instrument had been tested using validity and reliability tests in which all statement items were valid and reliable. The research results show that Authentic Leadership has a positive effect on Job performance, Information Management has a positive effect on Job Performance, Organizational Identification has a positive effect on Job performance, and Knowledge Management has a positive effect on Job performance. The managerial implication of this research is that managers make employees feel comfortable at work and provide advice to employees about their work (Authentic Leadership). And managers can help new employees adapt to new jobs for new employees by sharing information and experiences with old employees so that new employees at PT. Hino feel helped in their work (Information Management) and can also be more helpful to employees. feel ownership of the company (Organizational Identification). Apart from that, managers must help employees to gain more knowledge about old and new jobs and the company's competitors in the market (Knowledge Management). Lastly, managers must help get new information about work and employees believe that by always getting new information about their work they can maintain employee work performance so they don't miss out on new information (Job performance).

Keywords: Authentic Leadership, Information Management, Organizational Identification, Knowledge Management, Job Performance.

Pengaruh Harga dan Kualitas Produk Pintu Kamar Mandi PVC terhadap Keputusan Pembelian pada PD. Amin Makmur Sejati di Pondok Kacang Timur

2024-05-13T02:31:44+00:00

The purpose of this research was to determine the effect of Price and Product Quality on buying decision at PD. Amin Makmur Sejati. The method used are quantitative-descriptive method with associative approach. The sampling technique used is Probability Sampling, sampling method using Slovin formula. Data analysis used regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study are Price (X1) and Product Quality (X2) have a positive and significant effect on Buying Decision (Y) with the regression equation Y = 3,343 + 0,193X1 + 0,523X2. The coefficient of determination has a simultaneous effect of 82,1%. Hypothesis testing partially obtained Price figures of tarithmetic>ttable or (6,693 > 1,993). Then H0 is rejected and H1 is accepted. This means that there is a positive and significant influence between the independent variables, namely Price (X1) on Buying Decision (Y). Product Quality amounted to tarithmetic >ttable or (17,915 > 1,993). Then H0 is rejected and H2 is accepted. This means that there is an influence between the independent variables, namely Product Quality (X2) on buying Decision (Y). hypothesis testing obtained by the calculated fvalue >ttable or (173,544 > 2,730). Then H0 is rejected and H3 is accepted, meaning that Price (X1) and Product Quality (X2) together have a positive effect on Buying Decision (Y).

Keywords: Buying Decision, Price, Product Quality.

Analisis Pengaruh Fleksibilitas Kerja dan Kepemimpinan Transformasional terhadap Kinerja Adaptif Melalui Kepuasan Kerja sebagai Variabel Intervening

2024-05-13T02:31:52+00:00

This study intends to investigate the impact of Work Flexibility and Transformational Leadership on Adaptive Performance, with Job Satisfaction serving as an intervening variable. The study focuses on employees at the Secretariat of the Bondowoso Regency DPRD. The survey included 80 personnel from the Bondowoso Regency DPRD Secretariat. This study utilises a Nonprobability Sampling approach known as saturated sample. Researchers utilised questionnaires as a method to get data from participants in this study. The analysis method employed is the Structural Equation Model (SEM) utilising WarpPLS 8.0. The data analysis results indicate that Work Flexibility positively and significantly impacts Adaptive Performance. Transformational Leadership positively and significantly impacts Adaptive Performance. Work flexibility positively and significantly impacts job satisfaction. Job satisfaction positively and significantly impacts adaptive performance. Work flexibility has a favourable but statistically insignificant impact on adaptive performance, mediated by job satisfaction. Transformational Leadership positively and significantly influences Adaptive Performance through Job Satisfaction as an intervening variable.

Keywords: Adaptive Performance, Job Flexibility, Job Satisfaction, Transformational Leadership

Customer Segmentation Using K-Means Clustering with SPSS Program in a Case Study of Consumer Interest in Current Coffee Shop

2024-05-13T02:32:02+00:00

This research aims to segment customers using the K-Means Clustering method in a case study of consumer interest in current coffee shops such as Kopi Kenangan, Kopi Janji Jiwa, Tomoro Coffee, Fore Coffee and Fami Cafe. Customer segmentation is useful for knowing consumer preferences such as interests, background, lifestyle, service quality and consumer characteristics that are useful for knowing the right persona and marketing strategy as well as the value proposition, especially at the Kopi Kenangan, Janji Jiwa, Tomoro Coffee, Fore Coffee and Fami Cafe coffee shops. The analytical method used in this research is data collection by distributing questionnaires to respondents with predetermined criteria in the Jakarta area and outside Jakarta. The questionnaire was distributed in November 2023. The survey results were analyzed using the K-Means Clustering method in the SPSS 23 program to group consumers based on certain attributes such as age, education, domicile, income, occupation, frequently used social media and most popular coffee shop preferences. such as coffee and non-coffee variants, price, service quality and recommending it to other people. Based on the results of K-Means Clustering data processing, there are 3 clusters, namely cluster 1 (Consumptive Customer), cluster 2 (Standard Young Customer), cluster 3 (Potential Customer) which can be concluded that cluster 3 is a potential cluster that is the target of this research, where cluster 3 consists of respondents who are coffee fans and don't like coffee but are very active in using social media and have made online food transactions and always dine in when making transactions at coffee shops. So it can be seen that cluster 3 can be explored and used as a marketing target by carrying out promotions on various social media applications by offering various choices of coffee and non-coffee variants in order to attract customers who don't like coffee so they are interested and want to try the products offered. . The value proposition for current coffee shops is to give the impression of Coffee Vibes and focus on providing a unique and unforgettable coffee experience by presenting innovative flavor variants and creative coffee presentations, exploring new flavors and offering premium quality that can be enjoyed by all groups and creating an atmosphere comfortable and Instagram- worthy to provide a pleasant customer experience that fits the rhythm of modern life.

Keywords: Cluster Analysis, Current Coffee, Customer Segmentation, K-Means SPSS,.

Segmentation Strat Egy of Consumer Interest in Contemporary Coffee Shop Using RFM Model

2024-05-13T02:32:25+00:00

Increase customer loyalty by grouping customers into several groups and determining appropriate and effective marketing strategies for each group. Customer segmentation can be done through the clustering method. This research aims to analyze customer Recency, Frequency and Monetary (RFM) from the segmentation results of 5 contemporary coffee shops, namely Janji Jiwa, Kopi Kenangan, Tomoro Coffee, Fore Coffee, and Fami Cafe, from Persona Analysis Research and segmentation of consumer interest in contemporary coffee shops. Previously it could be summarized that cluster 3 or potential customers were the targets of the research by implementing appropriate marketing strategies based on the characteristics and profiles of the respondents. This cluster consists of 31 respondents, most of whom are women aged 24-28 years with a bachelor's degree and work as private employees in Jakarta. Interestingly, cluster 3 is divided between coffee fans and those who don't like coffee. Respondents in this study tended to prefer Tomoro Coffee, while those who didn't like coffee preferred Fami Cafe. In cluster 3, there are 29 people who are active Instagram users. The analysis used includes descriptive analysis where the data used is primary data. The data collection technique used is the observation method and distributing questionnaires to customers who are in cluster 3. The results of the research show that based on the results of the revenue segmentation analysis for the Tomoro Coffee and Fami Cafe coffee shops, it can be concluded that customers in cluster 3 consist of 3 segments. namely recency 3 which consists of 16 active customers who are very loyal and faithful. The strategy to retain these customers is by personalizing customer data to understand product/service shortcomings and knowing customer individual preference needs in order to attract them back.

Keywords: Frequency, Monetary, Recency.

Analisis Sistem Pengendalian Intern dalam Menunjang Efektivitas Prosedur Pemberian Kredit pada KSP Kopdit Hiro Heling Cabang Utama

2024-05-13T02:32:41+00:00

This reaseach aims to determine the implementation of internal control system in supporting the effectiveness of the credit granting system at KSP Kopdit Hiro Helingmain branch.Data collection used in this research used interview and observation methods.This type of research used qualitative descriptive analysis techniques by comparing the internal control system thas been implemented at KSP Kopdit Hiro Heling with the internal control system according to COSO Framework (2011).The results of this research indicate that the implementation of an internal control system to support the effectiveness of kredit granting procedures at KSP Kopdit Hiro Heling main branch and according to the COSO Framework (2011) has beeb implemented but there is still an internal control component,namely the control environment in inadequate because the organizational structure does not yet special staff at SPI (internal supervisory unit)

Keywords : Credit Granting Procedure, Intenal control system.

Customer Segmentation Based on RFM Analysis as the Basis of Marketing Strategy Case Study of PT Pertiwi Agung Pharmaceutical Industry (LANDSON)

2024-05-13T02:32:53+00:00

The Pharmaceutical Company is a company that has quite large raw material import activities and has many benefits for society and institutions such as hospitals. Pharmaceutical companies play an important role in improving the quality of life of the human population in modern times because, in the field of marketing, pharmaceutical companies face increasing sales performance and profits, as well as maintaining customer loyalty. Pharmacy retail customers usually make drug purchases influenced by the selling price and suitability factors (suggestions) for certain drug brands. Based on these conditions, drug purchasing patterns for the Indonesian people become unpredictable, and it is difficult to increase sales and profits. One effort that pharmaceutical business players can make is to carry out sales promotions based on customer segmentation. Customer segmentation in pharmaceutical companies can be done using clustered data mining analysis methods, such as modified Recency Frequency Monetary (RFM). This method allows companies to group customers based on purchasing patterns of pharmaceutical products, thereby allowing companies to prioritize energy and resources to different segments. After the scoring and data processing process, the number of customers for each RFM Score is obtained, then the Monetary group is segmented which is divided into 4 (four) parts, namely Best Customers by quantity (36), Loyal Customers by quantity (188), Potential Customers by quantity (34) and Lost Customers by quantity (61). Then we continue to map it into only 3 (three) parts, namely Best Customers, Loyal Customers, and Potential Customers using blue as a sign to see the score range. From the results of dividing the 3 (three) group segmentations, the Loyal Customer Score segmentation is greater in quantity (188) so the blue color is darker than the others, which shows that the more customers spend their money. Of the 3 (three) customer segmentation sections, we put all of them into the Best Customer category, because they have introduced new products or products they have not purchased. By using RFM analysis, you can quickly find out customer targets that will be prioritized in carrying out marketing, campaigns, promotions, and rewards using digital channels and direct customer relations.

Keywords: Farmasi Company, Group Segmentation, Recency Frequency Monetary (RFM).

Analisis Faktor Pendukung Niat Perilaku terhadap Perilaku Penggunaan Layanan Paylater (Studi Kasus pada Karyawan di Institusi Keuangan Tahun 2023)

2024-05-13T02:35:02+00:00

Digital developments in financial institutions create innovation in the products and services offered. The development of social media and the start-up industry, one of which is e-commerce, is quite popular among the public, therefore, many start-ups create pay-later products and services that are offered to the public. Ease of use, effectiveness in use, social influence and facilitating conditions are factors that influence a person's decision to use financial technology (fintech) services, especially paylater. This research aims to analyze how these factors influence the use of paylater services and how they influence the behavior of using paylater services through behavioral intentions. This research uses a quantitative approach with primary data whose correspondent objects are employees who work at financial institutions and the data will be processed and analyzed using SmartPLS. The results of this research explain that performance expectations, business expectations, social influences influence a person's intention to use paylater services, then facilitating conditions and usage intentions influence a person's behavior in using paylater services.

Keywords: Behavioral Intentions, Fintech, Pay-later, Usage Behavior

RFM Segmentation Analysis for Determine Online Marketing Strategy: the Soul Coffee Mate Case Study

2024-05-13T02:35:41+00:00

This study explores the impact of digital marketing on a cafe named The Soul, located in Jakarta. The cafe experienced a recent decline in sales attributed to factors such as new competitors, closures of nearby establishments, diminishing trends in working from cafes, and changes in customer demographics. Recognizing the need for a robust online marketing strategy, researchers aim to analyze customer segmentation using the RFM model, focusing on Recency, Frequency, and Monetary aspects of transactions over the past 11 months. The goal is to understand customer behavior, design effective online marketing strategies, and ultimately boost the company's revenue. The RFM analysis results identified eight customer segments for The Soul: Soulmate, Loyal Customers, Potential Loyalists, Promising, New User, At Risk, Can't Lose Them, and Hibernating. Proposed strategies include personalized promotions for different customer segments, such as monthly appreciation for "Soulmate" customers, discounts for loyal customers, and targeted communication for new or inactive users. These strategies aim to enhance customer engagement, loyalty, and satisfaction through digital promotions and personalized interactions.

Keywords: Cafe Business, Customer Behavior, Customer Segmentation, Customer Loyalty, Digital Marketing, Online Promotion, RFM Model, Sales Analysis

Analisis Studi Kelayakan Bisnis pada Seblak Teh Uun di Dusun Cambay Desa Jatibaru (Studi Kasus pada Aspek Pemasaran dan Aspek Manajemen)

2024-05-13T02:36:19+00:00

Indonesians, especially young people, are familiar with Bandung's specialties. Seblak is one of Indonesia's most popular dishes. Seblak has strong roots in the city of Bandung, West Java, but has now become an integral part of Indonesian cuisine that is favored by many people, especially among young people to the elderly. The purpose of this study is to assess the business feasibility of Seblak Teh Uun located in Cambay Hamlet, Jatibaru Village, East Cikarang Sub-district from a non-financial perspective. Non-financial variables, such as marketing aspects and management aspects. This research uses a qualitative data collection approach through interviews, observation, and documentation. Based on the results of non-financial findings such as marketing aspects and management aspects, Seblak Teh Uun in Cambay Hamlet, Jatibaru Village is feasible to develop. Seblak Teh Uun's business is considered feasible because in terms of quality ingredients. In addition, the marketing approach carried out through offline/online media that connects sellers and customers allows the business to continue.

Keywords: Business Feasibility Study, Management Aspects, Marketing Aspects.

Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Sebelum dan Sesudah Pandemi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia

2024-05-13T02:36:42+00:00

The aim of this research is to find out how the financial performance of four banking companies listed on the Indonesia Stock Exchange was before and after the Covid 19 virus pandemic. The type of data used in this research is secondary data, namely research data sources obtained and collected by researchers indirectly, but with other parties. The data collection technique in this research is documentation technique. In this research, researchers used the paired samples T-Test as a tool to hypothesize in this research. Based on the results of the T-Test samples, the financial performance of PT Bank Rakyat Indonesia Tbk. Based on the liquidity ratio through current calculations and the quick ratio experienced a significant decrease. The financial performance of PT Bank Rakyat Indonesia Tbk based on the solvency ratio through calculating the debt to asset ratio and debt to equity ratio has increased significantly. The financial performance of PT Bank Rakyat Indonesia Tbk based on the activity ratio through calculating total asset turnover experienced a significant increase. Financial performance of PT Bank Central Asia Tbk. Based on the profitability ratio through the calculation of return on investment, it has decreased significantly and based on the calculation of return on Equity, PT Bank Mandiri Tbk has experienced a significant increase.

Keywords: Activity Ratio, Liquidity Ratio, Profitability Ratio, Solvency Ratio.

Customer Segmentation of Pabuaran Store on Shopee E-Commerce Using RFM Model Analysis (Case Study of H&M Brand Sales Products)

2024-05-13T02:37:04+00:00

E-Commerce creates business activities that make it easier for people to be more effective because business transactions between sellers and buyers are not limited by space and time. Pabuaran store is one of the personal shopper service providers which started its business in 2019, the marketplace phenomenon in that year has increased massively and online business players in one of the marketplaces have also reached 7 (seven) million in 2019. Product graph seen in the Pabuaran Store's Services business tends to decline, this requires business actors to take strategic steps to maintain their existence in the business world. This is used encouraged service business owners to gain profits in the midst of the phenomenon that is occurring. In determining the variables, the general model used to group customers is the RFM (Recency, Frequency, Monetary) Model, which groups customers based on the time interval of the customer's last visit, frequency of visits, and the amount of value issued as company royalties(1). The recency value can determine the time span since the customer's last transaction. The frequency value can indicate how many transactions each customer conducts with the company. Additionally, the monetary value can reveal the amount of expenditure made by each customer in each transaction with Pabuaran Store on Shopee. The three segments have different campaign strategies. For Segment 1, a reactivation campaign is implemented, such as conducting live videos on Shopee. In Segment 2, a broadcast retention message is delivered to customers who have previously purchased products from Pabuaran Store. As for Segment 3, where loyal customers are identified, a loyalty point system is introduced to keep these customers engaged.

Keywords: E-Commerce, Frequency, Monetary, Personal shopper, Recency.

Pengaruh Work Environment, Ethical Leadership, Organizational Citizenship Behavior dan Work Stress terhadap Employee Performance pada Karyawan Perusahaan Otomotif di Jakarta Timur

2024-05-13T02:37:32+00:00

This study aims to analyze the effect of work environment, ethical leadership, organizational citizenship behavior, and work stress on employee performance at Automotive company employees in East Jakarta. Data was collected from 178 respondents only in the marketing division and service division of Automotive companies in East Jakarta, using non-probability sampling and using purposive sampling techniques with the data collection method used was population. Data analysis used descriptive statistics by finding the average using SPSS version 25, as well as multiple regression analysis for hypothesis testing using SPSS version 25. Previously the instrument had been tested using validity and reliability tests where all statement items were valid and reliable. The research results show that the work environment has a positive effect on employee performance, ethical leadership has a positive effect on employee performance, organizational citizenship behavior has a positive effect on employee performance, and work stress has a negative effect on employee performance. Managerial implications in research, companies need to better facilitate the equipment that employees need to do their work, supervisors at Automotive companies in East Jakarta need to provide more examples of how to do things the right way in terms of ethics, companies need to tell their employees not to take time off work if they don't necessary, and companies need to provide tasks that suit employee abilities.

Keywords: Employee Performance, Ethical Leadership, Organizational Citizenship Behavior , Work Environment, Work Stress.

Analisis Komparatif Tingkat Literasi Keuangan dan Prilaku Pengelolaan Keuangan pada Nasabah Bank Emok dan Bank BRI Unit Tanjung Jaya di Desa Sukaratu Kec.Cilebar Kab. Karawang

2024-05-13T02:37:43+00:00

The financial sector, especially banking, is considered a pillar of economic growth and national stability which plays an important role in improving people's living standards by collecting funds from them to support national development. However, limited access to formal financial institutions encourages people to seek loans from non-formal institutions such as Bank Emok. BRI Bank is also an option, but complex administrative procedures and fear of difficult requirements are obstacles. Most people prefer loans from Emok Bank or loan sharks. The majority of the people of Sukaratu Village work as agricultural laborers to meet their living needs, but the people of Sukaratu Village need more money to improve their standard of living, such as business capital and educational needs. Therefore, improving financial literacy and financial management behavior is essential to help people overcome economic problems and improve their standard of living. This research aims to conduct a comparative analysis regarding the level of financial literacy and financial management behavior between customers of Bank Emok and Bank BRI Tanjung Jaya Unit in Sukaratu Village, Cilebar District, Karawang Regency. The data analysis method used is quantitative research and uses a quantitative descriptive research method design: comparative study. The sample used in this research was 69 Bank Emok customers and 65 Bank BRI Tanjung Jaya Unit customers, respondents who had loans at the bank. This research uses sample Independent T Tast Test analysis, which is a statistical test used to test the average difference between two unpaired variables, based on the sample Independent T Tast Test carried out on customers of Bank Emok and Bank BRI Tanjung Jaya Unit, the results of t -test for Equality of Means Sig value. (2-tailed) greater than 0.05. shows that there is no significant difference between the average level of financial literacy and financial management behavior of Bank Emok and Bank BRI Tanjung Jaya Unit customers.

Keywords: BRI Bank Tanjung Jaya Unit Customers, Emok Bank Customers, Financial Literacy, Financial Management Behavior.

Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat pada Kantor Kelurahan Sobo Kecamatan Banyuwangi Kabupaten Banyuwangi

2024-05-13T02:37:52+00:00

Providing service to customers is a strategy to win the competition. With increasing business competition, every service provider must be able to provide the best service so that customers get satisfaction. This research aims to analyze the impact of the services provided on community satisfaction in Sobo Banyuwangi Village. All people who have an interest in the Sobo Banyuwangi Subdistrict Office are used as the population in this research. The number of samples was determined as 40 (forty) people using a minimum sample determination method of 5 to 10 multiplied by the number of indicators. Descriptive analysis to find out about respondents related to gender, age and education. The measuring instrument used will be tested for its level of validity and reliability. To answer the hypothesis developed using multiple linear regression. To determine the contribution of the independent variable to the dependent variable, analysis of the coefficient of determination (R2) is used. The calculation results show that the quality of services provided by the Sobo Banyuwangi Subdistrict Office has an impact on community satisfaction. The contribution of the service quality variable is 63.9%.

Keywords: Community Satisfaction, Service Quality, Sobo Village Office.

Analisis Sarana Prasarana dan Fasilitas Pendukung untuk Memasarkan Destinasi Wisata di Kabupaten Nias Barat

2024-05-13T02:38:32+00:00

Infrastructure facilities are everything that supports the ease of participants to take part in tourism activities starting from starting to the completion of the organization of these tourism activities. The purpose of this study was to determine the availability of infrastructure and supporting facilities to market tourist destinations in West Nias Regency. The research method used is descriptive qualitative with direct observation data collection to West Nias Regency. As well as conducting interviews with the Hotel and the Office of Youth Sports Culture and Tourism. The results obtained that the components of infrastructure and supporting facilities have all been fulfilled, only still need improvement from the aspects of accessibility, transportation equipment, security facilities, finance, health, information centers, venues, capacity, layout, atmosphere, service, security, availability. While tourist destinations in West Nias Regency have all been fulfilled, only still need improvement from the aspects of accessibility, attractions, amenity, and human resources (Human Resources). Based on the results of calculations using the SWOT approach, it can be concluded that the infrastructure and supporting facilities for marketing tourist destinations in West Nias Regency are in quadrant I position, thus showing a very favorable situation for West Nias Regency to carry out an aggressive/growth strategy.

Keywords: Infrastructure, Tourism Destinations, SWOT.

Pengaruh Fasilitas dan Media Promosi terhadap Keputusan Berkunjung Kembali di Wisata Alam Geosite Sipinsur Kabupaten Humbang Hasundutan

2024-05-13T02:39:42+00:00

The Sipinsur Geosite is a tourist attraction in Humbang Hasundutan Regency which is often visited by tourists with its beautiful natural views of Lake Toba. There are several factors that influence the decision to return to a destination such as facilities and promotional media. This research aims to determine the influence of facilities and promotional media on the decision to return to the Sipinsur Geosite partially and simultaneously. This research was conducted using a quantitative approach. The object of this research is the Sipinsur Geosite with data collected through a questionnaire. Analyzed using data quality tests, classic assumption tests consisting of normality and reliability, multiple linear analysis, hypothesis testing and coefficient of determination tests. The results of the research show that facilities and promotional media partially have a positive and significant influence on the decision to revisit the Sipinsur geosite natural tourist attraction with a calculated t value for facilities of 2.752 and promotional media of 9.639. Simultaneously, facilities and promotional media have a positive and significant influence on the decision to visit again with a value of f count > f table 96.101> 3.091 and overall facilities and promotional media influence interest in visiting again by 66.5% and the remaining 33.5% is influenced by factors. other.

Keywords: Facilities, Media Promotion, Visit Decision

Analisis Penerapan PSAK 1 tentang Penyajian Laporan Keuangan di PT Sinar Mas Agro Resource and Technology Tbk (SMART)

2024-05-13T02:50:30+00:00

Financial statelmelnts arel madel to melelt thel nelelds of most of its ulselrs. Thelrelforel, accoulnting standards arel relqulireld for thel prelparation of thelsel financial statelmelnts. Standards arel intelndeld as gulidellinels for prelparing financial statelmelnts beltweleln companiels to bel morel ulniform. So that's what relselarchelrs ulseld to relselarch thel Implelmelntation of PSAK 1 Rellateld to Prelselntation of Financial Statelmelnts at PT Sinarmas Agro Relsoulrcels and Telchnology Tbk (SMART) to find oult thel application of PSAK amelndmelnt No. 1. for prelselntation of financial statelmelnts. Thel data ulseld in this stuldy arel selcondary data. Thel typel of relselarch ulseld is qulalitativel delscriptivel. PSAK 1 is still in thel form of PSAK 1 belforel thel amelndmelnt, so thelrel arel selvelral telrms that havel not beleln changeld according to thel provisions that apply in PSAK 1 Relgarding thel Prelselntation of Financial Statelmelnts Amelndmelnt. From thel abovel findings, relselarchelrs can concluldel that in thel prelparation of financial statelmelnts for thel 2022 pelriod, PT Sinar Mas Agro Relsoulrcels and Telchnology Tbk has not ulseld thel amelndmelnt of PSAK 1, so thelrel arel selvelral telrms "Significant" that arel still ulseld in its financial statelmelnts, elspelcially in thel relport listeld in thel Notels for its financial statelmelnts.

Keywords: Financial Statements, PSAK 1 Amendment.

Pengaruh Media Sosial Instagram dan Harga Tiket terhadap Keputusan Berkunjung Event Deliland Festival 2023

2024-05-13T02:50:43+00:00

This research aims to determine the influence of Instagram social media and ticket prices on the decision to visit the Deliland Festival 2023 event partially and simultaneously. This research uses quantitative methods. The object of this research is the Deliland Festival 2023 with data collected through questionnaires and observations. This research was analyzed using data quality tests, classic assumption tests consisting of normality and reliability, multiple linear regression analysis, hypothesis testing and coefficient of determination tests. The results of this research show that partially the social media Instagram has a positive and significant influence on the decision to visit the Deliland Festival 2023 event. The ticket price partially has a positive and significant influence on the decision to visit the Deliland Festival 2023 event. Simultaneously the social media variables Instagram and the ticket price have an influence positive and significant towards the decision to visit the Deliland Festival 2023. Then based on the determination value it lies in R Square. It is known that the coefficient of determination value is R2 = 0.527, which means that all independent variables, namely social media Instagram and ticket prices, influence the decision to visit by 52.70% and the remaining 47.30% can be explained by other variables not examined in this research.

Keywords: Instagram, Price, Visiting Decision.

Analisis Pengaruh Total Quality Management terhadap Kinerja Operasional pada Industri Putra Bali Rattan Furniture di Kecamatan Mayang Kabupaten Jember

2024-05-13T02:50:53+00:00

The aim of this research is to analyze the effect of total quality management with 4 indicators, namely customer satisfaction, employee empowerment, continuous quality improvement, and management based on facts on operational performance at the Putra Bali Rattan Furniture Industry in Mayang District, Jember Regency. This research is research using a combination approach (mix methods). A sample of 65 respondents was obtained using a saturated sampling technique. Data was obtained using questionnaires and interviews with the owner and 5 consumers and then analyzed using regression analysis. In processing research data, researchers used the SPSS version 22 application. The research results show that 3 of the 4 X variables, namely customer satisfaction, employee empowerment, and continuous quality improvement have a positive and significant effect on operational performance. Meanwhile management variables based on facts have a negative effect on operational performance. The positive influence of the customer satisfaction variable is also supported by the results of interviews which state that the company has implemented 4 indicators of customer satisfaction and in line with this, operational performance has also increased. In conclusion, customer satisfaction, employee empowerment, and continuous quality improvement have a positive and significant effect on operational performance, while management based on facts has a negative effect.

Keywords: Customer Satisfaction, Employee Empowerment, Management Based on Facts, Operational Performance , Quality Improvement Sustainable

Pengelolaan Dana Desa Melalui Prinsip Good Village Governance di Desa Suci Kecamatan Karangpawitan Kabupaten Garut

2024-05-13T02:51:13+00:00

This research discusses the management of village funds conducted by the Desa Suci government through the principle of Good Village Governance. The purpose of this study is to describe how Village Fund Management is carried out by the Government of Desa Suci in order to realize optimal village fund management through the application of the principles of Good Village Governance in Desa Suci. The theory used is the theory of Good Village Governance from Haris Fauzi (2023) in theory states the embodiment of Good Village Governance in village financial management through the principles of transparency, participation, and accountability. This study used descriptive qualitative methods. Data collection was used through interviews with the village government, the village consultative body (BPD), village assistants, and TAPMD of 10 people. The results of this study indicate that the management of village funds conducted by the Government of Desa Suci is good but still not optimal. Transparency conducted by the Government of Desa Suci using information media in the form of websites, Billboards, information distributed by each hamlet through RT and RW groups. The embodiment of participation in the form of community aspirations by holding deliberations, and involving the community in the implementation of activities. Accountability carried out by the Government of the sacred village from the planning stage to the accountability stage by conducting village fund management in accordance with procedures, accountable management through reports to the government on it and the village community. Although the management of funds by the Desa Suci government is good, there are still obstacles, namely from the condition of the community, the low capacity of the village apparatus, changing policies and regulations, and limited village funds to realize the needs of the community.

Keywords: Accountability, Participation, Transparency, Village Fund, Good Village governance.

Analysis of Sports Brand Positioning Based on Consumer Perceptions

2024-05-13T02:51:58+00:00

The sports industry's expansion and growing focus on physical activities and healthy lifestyles have made sports brands important in satisfying consumer demands. Comprehending the positioning of sports brands in the Indonesian market is vital for formulating efficient marketing tactics and achieving a competitive advantage. This study examines various aspects of sports brand positioning, such as brand differentiation, market segmentation, brand objectives, and communication strategies. This study offers insights into the effective positioning strategies and best practices of leading sports brands in Indonesia. In the Indonesian market, comprehending the positioning strategies of sports brands is essential for gaining a competitive advantage. This study examines how selected variables enable brands to differentiate themselves and adapt to changing demands and preferences of Indonesian consumers. Consumer data is gathered via surveys and interviews. This study analyzes the brand positioning strategies of Nike, Adidas, Puma, NB, and Skechers, in relation to specific measurement variables. This study illuminates the positioning strategies utilized by selected sports brands in Indonesia. The study emphasizes the importance of various factors, including price, material quality, durability, style, brand reputation, customization options, and sustainability initiatives, in shaping consumers' perception and brand preference. This research offers valuable insights for sports marketing practitioners, brand managers, and strategic decision-makers regarding the significance of sports brand positioning and its role in achieving competitive advantages. This study adds to the current knowledge base and provides practical implications for creating effective marketing strategies in the Indonesian sports market by identifying successful positioning strategies used by these brands.

Keywords: Consumer Perceptions, Sports Brand Positioning.

Pengaruh Sikap Keuangan, Pengalaman Keuangan dan Kepribadian terhadap Perilaku Pengelolaan Keuangan UMK di Kecamatan Lubuk Dalam Kabupaten Siak

2024-05-13T02:52:11+00:00

This research aims to determine the influence of financial attitudes, financial experience and personality on the financial management behavior of MSEs in Lubuk Dalam District, Siak Regency. The method used in this research is quantitative descriptive analysis with the SmartPLS 4 program. The population in this research is all micro and small business actors in Lubuk sub-district, totaling 1648 MSE units, with a total sample of 94 MSE units. The data collection technique is through distributing questionnaires, while the variable measurement technique uses a Likert scale. Data analysis includes convergent validity test, discriminant validity test, reliability test, model fit test, coefficient of determination test, path coefficient test and hypothesis testing. The results of the analysis show that in general the financial attitudes, financial experience, personality and financial management behavior of MSEs in Lubuk District are very good. In addition, the results of this research show that (1) financial attitudes have a positive and significant effect on financial management behavior of MSEs in Lubuk Dalam District, (2) financial experience has a positive and significant effect on financial management behavior of MSEs in Lubuk Dalam District and (3) personality has a positive and significant effect on the financial management behavior of MSEs in Lubuk Dalam District.

Keywords: Financial Attitudes, Financial Experience and Personality, Financial Management Behavior.

Pengaruh Tunjangan Kinerja dan Promosi Jabatan untuk Meningkatkan Prestasi Kerja dengan Motivasi Kerja Sebagai Variabel Intervening pada Sekretariat Daerah Kabupaten Bondowoso

2024-05-13T02:53:06+00:00

Upon identifying issues in the responsibilities and operations of the Bondowoso Regency Regional Secretariat, it is evident that numerous activity programmes have not met the anticipated realisation targets. This suggests that the personnel of the Bondowoso Regency Regional Secretariat are not performing at their best. This research aims to directly and indirectly analyse the impact of performance allowances and job promotions on enhancing work performance, with work motivation serving as an intervening variable at the Bondowoso Regency Regional Secretariat. This study consisted of 197 samples. The analysis method employed was Structural Equation Modelling (SEM) with WarpPLS 7.0. The data analysis results indicate that the performance allowance and job promotion variables have a significant impact on work motivation and performance. Performance allowances and job promotions have a major impact on work performance by influencing work motivation as an intervening factor. Data analysis results indicate that the variables performance allowance, work motivation, and promotion have a partial significant impact on work performance at the Bondowoso Regency Regional Secretariat.

Keywords: Performance Allowance, Promotion, Work Motivation And Work Performance

Pengaruh Siklus Hidup Perusahaan, Board Size, Sales Growth, Dividend Payment dan Research and Development Expenditure terhadap Cash Holding

2024-05-15T08:08:17+00:00

This research aims to analyze the influence of the company's life cycle, board size, sales growth, dividend payment, and research and development expenditure on cash holding. The data used in this study are secondary data sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample was selected using purposive sampling, resulting in 25 companies as samples. The data analysis method used for hypothesis testing is multiple linear regression using SPSS software. The research results indicate that the Company's Life Cycle has a positive influence on Cash Holding, while Board Size, Sales Growth, Dividend Payment, and Research and Development Expenditure have a negative influence on Cash Holding. This research is expected to be considered by management and investors to pay attention to the company's life cycle, board size, sales growth, dividend payment, and research and development in order to maintain cash holding stability and minimize losses.

Keywords: Board Size, Cash Holding, Company Life Cycle, Dividend Payment, Research And Development Expenditure, Sales Growth.

Pengaruh Struktur Kepemilikan terhadap Kualitas Audit dengan Koneksi Politik sebagai Variabel Pemoderasi

2024-05-15T08:22:15+00:00

This research aims to determine the influence of ownership structure on audit quality with political connections as a moderating variable. The ownership structure is a representation of GCG (Good Corporate Governance) which is proxied by Institutional Ownership, Foreign Ownership, Family Ownership and Blockholder Ownership. This research uses descriptive quantitative methods. The sampling technique uses a purposive sampling method with the samples used in this research being banking companies listed on the Indonesia Stock Exchange (BEI) with research data from 2020 to 2022. The data collection technique is carried out using secondary data in the form of data originating from the company's financial reports. which is listed on the Indonesian Stock Exchange (BEI). The results of this study show that Institutional Ownership and Foreign Ownership have no effect on Audit Quality while Family Ownership and Blockholder Ownership have a positive effect on Audit Quality. And for Political Connections successfully moderated the influence of Foreign Ownership and Blockholder Ownership on Audit Quality. However, it was unsuccessful in moderating the effect of Institutional Ownership and Family Ownership on Audit Quality.

Keywords: Audit Quality, Ownership Structure, Political Connections.

Pengaruh Iklim Organisasi Dimediasi Etos Kerja terhadap Efektifitas Kerja Karyawan pada PT. XXX Bekasi

2024-05-15T08:41:08+00:00

This research aims to investigate whether the Organizational Climate influences Employee Work Effectiveness mediated through Work Ethic at PT. XXX. The study employs a quantitative method, gathering data through questionnaire distribution among 108 employees. Smart-PLS 3.0 is used for data analysis. Results indicate that, partially, organizational climate significantly affects employee work effectiveness (t-value = 2.725 > t-table = 1.96, p-value = 0.005 < 0.05). Organizational climate also influences work ethic (t-value = 11.418 > t-table = 1.96, p-value = 0.000 < 0.05). Work ethic has a significant impact on employee work effectiveness (t-value = 3.683 > t-table = 1.96, p-value = 0.005 < 0.05). The mediation of work ethic on the relationship between organizational climate and employee work effectiveness is supported (t-value = 1.945 < t-table = 1.96, p-value = 0.001 > 0.05). In summary, organizational climate a

Keywords: , Employee Work Effectiveness, Organizational Climate, Work Ethic.

ffects employee work effectiveness, organizational climate influences work ethic, work ethic affects employee work effectiveness, and the mediating role of work ethic in the relationship between organizational climate and employee work effectiveness is established.

Keywords: , Employee Work Effectiveness, Organizational Climate, Work Ethic.

Pengaruh Cash Holding, Keputusan Investasi dan Struktur Modal terhadap Nilai Perusahaan dengan Komite Audit sebagai Variabel Moderasi

2024-05-16T07:55:44+00:00

This research aims to determine the influence of Cash Holding, Investment Decisions and Capital Structure on Firm Value with the Audit Committee as a Moderating Variable. The measurements used for each variabel are firm value using Tobin's Q, cash holding using CH, investment decisions using the TAG proxy, capital structure using the DER proxy, and audit committees using measurements using the number of audit committee meetings in the company. The population in this research are companies in the Consumer Non-Cyclical sektor in 2020-2022 which are listed on the Indonesia Stock Exchange (IDX). The data used is secondary data with a sampling technique using the purposive sampling method. Based on this method, there are 89 companies in the population out of 112 companies that meet the criteria. The samples were taken over a three year annual financial reporting period so that in total there were 210 samples. The analytical method used in the research is multiple linear regression analysis. The results of the analysis show that investment decisions have a positive effect on firm value. Meanwhile, cash holding and capital structure have no effect on firm value. The audit committee as a moderating variable is able to strengthen the influence of cash holding and investment decisions on firm value. However, the audit committee was unable to weaken the influence of capital structure on firm value.

Keywords: Audit Committee, Capital Structure, Cash Holding, Firm Value, Investment Decisions.

Pengaruh Harga serta Suasana Tempat terhadap Kepuasan Konsumen pada Warung Mbah Mut Dusun Suro Desa Sidomulyo

2024-05-25T08:35:30+00:00

This research was conducted with the aim of evaluating how the prices and atmosphere of Mbah Mut coffee stall influence customer satisfaction. The study employed a quantitative method with a survey as its framework, and a random sampling method was used to gather data from 100 respondents. Data collection techniques in this research utilized a questionnaire assisted by the SmartPLS 4 application. The results of the study indicate that the prices and atmosphere of the stall have a positive impact on customer satisfaction at Mbah Mut Coffee Stall. Furthermore, these findings also demonstrate that both the price and atmosphere of the stall positively affect the satisfaction level of customers who consume coffee at Mbah Mut Coffee Stall.

Keywords: Atmosphere, Customer Satisfaction, Price.

Pengaruh Women on Board of Commisioner, Women on Board of Director, Sales Growth dan Board Size, terhadap Financial Distress

2024-05-25T09:05:38+00:00

This research aims to determine the condition of financial distress and how women on the Board of Commissioners, Women on the Board of Directors, Sales Growth and Board Size influence financial distress using the Altman Z-Score analysis model. The population studied came from the LQ45 company listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period and samples were taken using a purposive sampling method so that the total number of data studied was 92 samples. This data is taken from the company's financial reports and annual reports which are availableon the BEl website or each company's website. There were several tests carried out inthis research. namely the normality test. classical assumption deviation test, and hypothesis testing. The results of this test show that Women on the Board of Commissioners have no effect on Financial Distress, then Women on the Board of Directors have a positive effect on Financial Distress, while Sales Growth has no effect on Financial Distress and Board Size has a positive effect on Financial Distress.

Keywords: Financial Distress, Sales Growth dan Board Size, Women on Board of Commissioner, Women on Board of Director.

Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian pada Kedai Kopi Melati Ciputat

2024-05-25T10:02:49+00:00

This study aims to determine the influence of promotion and product quality on the purchase decision of Kedai Kopi Melati products. The method used is a quantitative descriptive method with an associative approach. The sampling technique used is Probability Sampling, a sampling method using the Lemeshow formula. Data analysis uses regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results of this study are Product Quality (X1) and Promotion (X2) have a positive and significant effect on Purchasing Decisions (Y) with a regression equation Y = 9.678 + 0.113X1 + 0.696X2. The coefficient of determination simultaneously affects 61%. The hypothesis test partially obtained a promotion rate of tcount > ttable or (2.354 > 1.986). Then H0 is rejected and H1 is accepted. This means that there is a positive and significant influence between the independent variable, namely Product Quality (X1) and Purchasing Decision (Y). Product Quality numbers of tcount > ttable or (12,174 > 1,986). Then H0 is rejected and H2 is accepted. This means that there is an influence between the independent variable, namely Promotion (X2) and Purchase Decision (Y). Test the hypothesis obtained the value of Fcalculate > ttable or (77.571 > 2.700) Thus H0 is rejected and H3 is accepted, meaning that the Quality of Promotion (X1) and Promotion (X2) together have a positive effect on Purchase Decision (Y).

Keywords: Product Quality, Promotion, Purchase Decision.

Pengaruh Disiplin Kerja dan Kompensasi terhadap Kinerja dengan Kepuasan Kerja sebagai Mediator pada Karyawan PT. X di Kab. Bekasi

2024-06-05T07:47:36+00:00

This study aims to determine the mediating effect of job satisfaction in the relationship between work discipline and compensation on employee performance. This study uses quantitative research and uses a questionnaire as a data collection method. The population was 30 people, the research sample was 30 people with the census method. The research analysis method uses the t test, F test, simple and multiple linear regression analysis and path analysis. The results of this study indicate that work discipline and compensation affect employee performance. Work discipline and compensation affect employee satisfaction and job satisfaction can mediate discipline and compensation on employee performance.

Keywords: Compensation, Employee Performance, Job Satisfaction, Work Discipline.

Pengaruh Live Streaming Selling, Diskon, Gratis Ongkir dan Cash on Delivery terhadap Keputusan Pembelian pada E-Commerce Shopee

2024-06-05T09:10:16+00:00

This research aims to examine the influence of various factors on purchasing decisions in the e-commerce platform Shopee. Through data collection and analysis, the following conclusions are drawn: Firstly, live streaming selling significantly impacts purchasing decisions on Shopee, indicating an increase in the number of purchases when live streaming selling is utilized. Secondly, discounts have a positive and significant effect on purchasing decisions, as offering discounts or price reductions increases the likelihood of purchases on Shopee. Thirdly, free shipping vouchers significantly influence purchasing decisions, demonstrating that providing free shipping incentives can boost the number of purchases on Shopee. Lastly, cash on delivery (COD) also positively affects purchasing decisions on Shopee, as it facilitates transactions and contributes to higher purchase rates. These findings shed light on the importance of various marketing strategies in driving consumer behavior on e-commerce platforms like Shopee.

Keywords: Cash On Delivery, Free Shipping Discounts, Live Streaming Selling, Purchase Decisions, Shopee.

Pengaruh Brand Ambassador, Citra Merk dan Kualitas Produk terhadap Keputusan Pembelian Produk Kecantikan Ms Glow

2024-06-05T09:15:52+00:00

ABSTRACT

This study aims to investigate the influence of brand ambassadors, brand image, and product quality on the purchasing decision of MS Glow beauty products. The data analysis method used descriptive statistical analysis and multiple linear regression analysis. The results show that there is a significant and positive influence of brand ambassadors, brand image, and product quality on the purchasing decision of MS Glow beauty products. Brand ambassadors, brand image, and product quality together contribute to increasing the number of purchasing decisions by consumers. The implications of this study emphasize the importance for companies to pay attention to marketing strategies through brand ambassadors, building a positive brand image, and maintaining product quality to enhance the attractiveness and trust of consumers in MS Glow beauty products.

Keywords: Brand Ambassador, Brand Image, MS Glow, Product Quality, Purchasing Decisions.

Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Konsumen pada Toko Jakmart di PD. Pasar Jaya Kendari

2024-06-08T09:01:15+00:00

This research aims to determine "The Influence of Service Quality and Price on Consumer Satisfaction at Jakmart Stores in Pd. Pasar Jaya Kenari”. This type of research was quantitative research that was associative in nature used data collection techniques through distributied questionnaires which were distributed to 89 respondents. The method used to test and analyze the influence partially and simultaneously is by used regression analysis, correlation coefficient, coefficient of determinated, t test and f test. Testing the service quality hypothesis (X1) obtained a t value of 8.567 > t table 1.663 and a significant level of 0.000 < 0.05, thus Ho was rejected and Ha was accepted, meaning that partially the service quality variable has a significant effect on Consumer Satisfaction. Testing the price hypothesis (X2) obtained a t value of 10.220 > t table 1.663 and a significant level of 0.000 < 0.05, thus Ho was rejected and Ha was accepted, meaning that partially there was a significant influence of the price variable on Consumer Satisfaction. Simultaneous test results for all variables show an Fcount value of 59.124 with a significance level of 0.000 while the Ftable is 3.101. Thus Fcount 59.124 > Ftable 3.101 and significance 0.000 < 0.05. Thus Ha was accepted and Ho was rejected. This means that the hypothesis states that the variables of service quality and price together (simultaneously) have a significant influence on Consumer Satisfaction. The coefficient of determination of the influence of the Service Quality (X1) and Price (X2) variables on Consumer Satisfaction (Y) is 0.579 or 57.9%. Meanwhile, the remaining 42.1% is influenced by other variables, outside this research.

Keywords: Consumer Satisfaction, Price, Service Quality.

Prediksi Pergerakan Harga Saham Menggunakan Support Vector Machines Di Indonesia

2024-06-08T09:34:13+00:00

Predicting stock movements is challenging due to their dynamic nature and influence from various factors. One of these factors is the lack of research considering the use of fundamental analysis regarding currency exchange rates and the use of foreign stock index movements related to technical analysis. This research aims to predict stock price movements in Indonesia based on sentiment analysis, technical analysis, and fundamental analysis using Support Vector Machine. The results obtained have an average prediction accuracy rate of 65.33%. The inclusion of currency exchange rates and foreign stock index movements as predictors in this study can increase the average prediction accuracy rate by 11.78% compared to predictions without using these two variables, which only result in an average prediction accuracy rate of 53.55%.

Keywords: Fundamental Analysis, Sentiment Analysis, Stock Prediction, Support Vector Machines, Technical Analysis.

Pengaruh Mutasi dan Remunerasi terhadap Loyalitas Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi pada Lingkungan KPP Pratama Jember

2024-06-11T09:19:46+00:00

This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expa

Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember.

nsion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember.

Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember.

Pengaruh Kualitas Produk, Citra Merek dan Promosi terhadap Loyalitas Pelanggan pada Mie “SKR” Jember

2024-06-20T03:32:15+00:00

Noodles are a food product made from wheat flour without the addition of other food ingredients. Noodles are a substitute for rice which is popular with all groups, especially students. Noodle culinary delights have mushroomed under various brand names. This research aims to determine the influence of product quality, brand image and promotion on loyalty to "Mie SKR Jember". The population in this research is consumers of SKR Jember Noodles. Samples were taken using the survey method. A sample size of 30 respondents with the n ≥ 30 method is a large sample. The analysis technique used is multiple linear regression. The results of this research indicate that product quality has no impact on customer loyalty. The brand image variable has no effect on customer loyalty, while promotion has no effect on loyalty to Mie "SKR" Jember.

Keywords: Brand Image; Customer Loyalty; Noodle Products; Product Quality; Promotion.

Strategi Peningkatan Tata Kelola Koperasi dalam Upaya Mencegah Praktik Tidak Sehat pada KSP Kopdit Pintu Air Cabang Koting

2024-06-20T03:48:16+00:00

This research aims to find out the strategy for improving cooperative governance in an effort to prevent unhealthy practices at KSP Kopdit Pintu Air Koting Branch. To identify problems, this research uses qualitative research. The data collection techniques use observation, interviews and documentation. It can be concluded that things that cause unhealthy practices include lack of transparency and lack of accountability, lack of internal supervision, and non-compliance with rules and regulations. Efforts to improve cooperative governance to prevent unhealthy practices include transparency and accountability, member participation, formation of supervisory committees, anti-corruption policies and business ethics, and ongoing evaluation.

Keywords : Improvement of Cooperative Governance, Unhealthy Practices

Pengaruh Pendidikan, Pelatihan dan Komitmen Organisasi terhadap Kinerja Karyawan Universitas Muhammadiyah Jember

2024-06-20T03:58:03+00:00

This research was conducted to determine the influence of education, training and organizational commitment on employee performance at Muhamadiyah University Jember (UNMUH Jember). This research uses a quantitative method with a purposive sampling method of 199 respondents, using an electronic survey distributed to employees at the Muhammadiyah University of Jember. The data analysis used is the multiple linear regression test, partial test (t test), and coefficient of determination test (R2). And the results of the analysis using SPSS version 25 show that the education variable has a significant effect on employee performance, while training and organizational commitment do not have a significant effect on employee performance.

Keywords: Education, Employee Performance, Organizational Commitment, Training.

Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Loyalitas Pelanggan PT.Mitra Bangunan Abadi

2024-06-20T04:19:19+00:00

PT. Mitra Bangunan Abadi (MBA) is a manufacturer in the piping and other fittings equipment field. Advancements in technology have led to progress in the construction industry, prompting all construction companies to strive for improvement in their product quality and service quality, including PT. Mitra Bangunan Abadi (MBA). Despite having fairly good product quality, products from PT. Mitra Bangunan Abadi (MBA) have not been able to achieve a top brand index in the piping sector in Indonesia. The aim of this research is to understand the depiction of Product Quality and Service Quality variables on Customer Loyalty for PT. Mitra Bangun Abadi products in Bandung City, as well as the relationship and influence of these variables. This research employs a causal descriptive approach using quantitative methods. Data collection techniques include questionnaires and internet research. Probability sampling method with cluster sampling technique is utilized, targeting consumers in Bandung City, resulting in a sample size of 75 respondents. Data is processed using SPSS, followed by validity testing, reliability testing, descriptive analysis, multiple linear regression analysis, simultaneous test (F-test), partial test (T-test), and coefficient of determination test. The results will demonstrate the influence of variables both simultaneously and partially.

Keywords: Customer Loyalty, Product Quality, Service Quality.

Akuntansi Murabahah pada Pembiayaan Modal Usaha pada Bank Syariah Indonesia (BSI) Kantor Cabang Pembantu (KCP) Lumajang

2024-06-20T04:40:37+00:00

In the financial sphere that applies the Sharia accounting system, namely Sharia Banks. The existence of Sharia Banks is followed by Islamic Sharia guidelines in their operations, in response to the need for a strong and stable financial transaction framework, with supervision of financial transactions in accordance with Sharia principles. This research aims to identify the implementation of murabahah accounting in the costs of administering business capital at Bank Syariah Indonesia (BSI) KCP Lumajang and also to evaluate the extent to which murabahah accounting is implemented in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang according to PSAK No. 102. This research adopts a qualitative strategy and focuses on analyzing the implementation of murabahah accounting in the business capital financing of Sharia Bank (BSI) KCP Lumajang. Sharia Bank (BSI) KCP Lumajang is the subject and location of the research. The materials used are primary and secondary data. The qualitative descriptive analysis method was used to answer the research questions, with the researcher providing a detailed description of the implementation of murabahah accounting in business capital financing at Bank Syariah (BSI) KCP Lumajang. The data obtained proves that the application of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang involves aspects of recognition, measurement, presentation and disclosure in financial reports. The conclusion is that overall, the implementation of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang complies with the rules of PSAK No.102.

Keywords: Murabahah Accounting, Business Capital Financing, and PSAK No. 102.

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-SPT PPN pada KPP Pratama Batam

2024-06-20T04:55:47+00:00

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Pratama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs.

Keywords: Efficiency, E-SPT VAT, KKP Pratama Batam.

Implementasi Sistem Daperma (PT. Pandai) Pembayaran Klaim Asuransi dalam Pelunasan Hutang Anggota Meninggal Dunia pada KSP Kopdit Obor Mas Cabang Pasar Tingkat

2024-06-20T05:07:58+00:00

The purpose of this study is to find out how the Implementation of the Daperma System (PT. Pandai) payment of insurance claims in repayment of debts of deceased members at KSP Kopdit Obor Mas Branch Pasar Level. To find out the problem of this research using qualitative descriptive methods, with data collection techniques using observation, interviews and documentation. From the results of this study, it can be concluded that in the event of repayment of debts of deceased members at KSP, the Obor Mas Kopdit is paid off based on loan insurance claims at Daperma (PT. PANDAI) if the claim is approved. In addition to getting loan repayment insurance, all deposits of deceased members will be returned to their heirs and receive compensation funds if during their lifetime the deceased member pays SSD and regularly pays mandatory deposits.

Keywords: DAPERMA, Debt, Implementation, Insurance, KSP Kopdit Obor Mas.

Pengaruh Kepemimpinan terhadap Kinerja Karyawan Pada PT. Akebono Brake Astra Indonesia

2024-06-20T05:15:48+00:00

Leadership on Employee Performance at PT. Akebono Brake Astra Indonesia, Management Study Program, Faculty of Economics and Business, Jayabaya University, under the guidance of Dr. Mustangin Amin, SE., MM. This research aims to find out whether there is an influence between Leadership (XI) on Employee Performance (Y) of PT employees. Akebono Brake Astra Indonesia. The method used in this research is a quantitative method with data collection techniques through questionnaires. The sample used in this research was 53 respondents. The data analysis techniques in this research are validity test, reliability test, correlation coefficient analysis, simple linear regression analysis, t test, and determination correlation analysis using the SPSS 25 program. The research results show that leadership has a positive and significant effect on employee job satisfaction at PT. Akebono Brake Astra Indonesia, where the significant value resulting from processing the t test is 0.000 < 0.05, and the calculated t value is 3.894 > t table 2.008, then Ho is rejected and Ha is accepted, meaning that partially there is a significant influence between leadership variables on employee performance . The results of the coefficient of determination show an R square value of 0.214 or 21.4%, which means that the influence of leadership on employee performance is only 21.4%, while the remaining 78.6% is influenced by other factors not found in this research. Suggestions in this research for PT. Akebono Brake Astra Indonesia is a company that needs to pay more attention to the health of its employees, and companies need to supervise employees in completing work.

Keywords: Employee Performance and Leadership.

Penerapan Analisis SWOT dalam Meningkatkan Penjualan pada Restoran “Ayam Goreng Ananda” Jember

2024-06-20T05:38:41+00:00

The increasingly fierce level of business competition currently means that business actors need to have a strategy in order to survive and develop. Companies and MSMEs need to implement effective marketing strategies to increase sales to prepare themselves to face increasingly fierce competition from other competing businesses. By using a SWOT analysis, a business can determine what needs to be improved both internally and externally to ensure work operations run smoothly. This research aims to see the application of SWOT analysis to the factors that influence sales and to analyze the application of SWOT analysis in increasing sales volume at the "Ayam Goreng Ananda" restaurant. The method used in this research is a literature review method through a qualitative descriptive writing system and an interview method by interviewing the restaurant owner directly. The research results show that with this SWOT analysis, the strengths, weaknesses, opportunities and threats of Ananda Jember Fried Chicken MSMEs can be described.

Keywords: Marketing Strategy, MSME, SWOT Analysis, Sale.

Penerapan Pajak Bunga Deposito Berjangka pada Pusat Koperasi Kredit Swadaya Utama

2024-06-20T05:55:28+00:00

Credit cooperatives are also referred to as savings and loan cooperatives, savings and loan cooperatives are non-bank financial institutions in charge of providing services, in the form of deposits and other savings, income from stock and securities transactions in the form of loans and money storage for members. Based on Article 4 paragraph (2) of Law of the Republic of Indonesia Number 7 of 1983, and now Article 4 paragraph 2 of Law Number 36 of 2008. In its regulations, it is determined that on other income on the stock exchange, income from the transfer of property in the form of land and / or buildings and certain other income, the imposition of taxes is regulated by Government Regulations. The research method used is the Comparative Quantitative method. The results and conclusions of this study are that this study investigates the application of term deposit interest tax at the Main Self-Help Credit Cooperative Center. Inpractice, the Main Self-Help Credit Cooperative Center does not apply Final Income Tax Article 4 Paragraph 2 to Time Deposits at a rate of 10% but applies Article 23 Income Tax at a rate of 15%, this is due to the application of the interest tax rate on time deposits in the deposit depository cooperative is a legal entity not an individual.

Keywords : Income Tax article 4 (2) on deposit interest, Savings and Loans Cooperative, Time Deposit,

Pengaruh Kualitas Produk, WOM, Komunitas Pelanggan terhadap Keputusan Pembelian Keripik Sukun Sedap Malam di Masa Pandemi di Dusun Setimbo Desa Jatibanteng kecamatan Jatibanteng Kabupaten Situbondo

2024-06-20T07:47:13+00:00

Keputusan pembelian adalah suatu konsep perilaku pembelian dimana seorang konsumen memutuskan untuk melakukan sesuatu atau melakukan sesuatu. Salah satu faktornya adalah kualitas dari produk, perbincangan dari mulut kemulut (Word Of Mouth) dan juga komunitas pelanggan. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Populasi dan sampel penelitian adalah konsumen yang telah membeli produk keripik sukun sedap malam di Dusun Setimbo Desa Jati Banteng Kecamatan Jati Banteng Kabupaten Situbondo (populasi heterogen) minimal 97 orang. Teknik pengumpulan data menggunakan kuisioner. Alat analisis yang digunakan adalah menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa kualitas produk dan komunitas pelanggan berpengaruh terhadap keputusan pembelian keripik sukun sedap malam, seddangkan WOM tidak berpengaruh nyata terhadap keputusan pembelian keripik sukun sedap malam.

Kata kunci: keputusan pembelian, WOM, kualitas produk.

Analisis Financial Distress pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia

2024-06-21T02:03:22+00:00

Identification of financial distress conditions was an important thing for companies to anticipate bankruptcy. This study was aimed to analyze the financial distress model in trading, service and investment sector companies in 2018-2020 using the Altman Z-Score, Grover, Springate and Zmijewski modified models. In addition, this was also aimed to determine the level of accuracy of the Modified Altman Z-Score, Grover, Springate and Zmijewski models. This research was included in the type of quantitative research. The research population consisted of all trading, service and investment companies listed on the Indonesian Stock Exchange during the period 2018-2020. This study used purposive sampling technique with total 133 companies. The data analysis model used in this study were the Altman Z-Score, Grover, Springate and Zmijewski Modified Model. It was conducted by taking secondary data from the Indonesian Stock Exchange website (www.idx.co.id). Based on the results of the analysis that had been carried out, the results showed that: (1) There were 55,89% companies experiencing financial distress and 44,11% non-financial distress using the Springate model on the analysis; (2) On the analysis using the Altman Z-Score Modified model, there were 25.81% companies experiencing financial distress and 59,65% nonfinancial distress; (3) Using the Zmijewski model, it showed that 20,80% of companies experienced financial distress and 79,20% of non-financial distress; (4) Using the Grover model, it showed that 20.80% of companies experienced financial distress and 77,94% of non-financial distress; (5) The Springate model was the most accurate model in analyzing the financial distress.

Keywords: Accuracy Level, Altman Z-Score Modification, Financial Distress, Grover, Springate, Zmijewski.

Analisis Sistem Informasi Akuntansi dalam Menunjang Kualitas Laporan Keuangan pada KSP Kopdit Tuke Jung Kantor Pusat Nelle

2024-06-21T03:00:40+00:00

This study aims to determine and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The data collection used in this study used observation, interview, and documentation methods. This type of research uses qualitative descriptive. Using this qualitative descriptive method, researchers describe and describe and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The results of this study show that the application of the accounting information system at the KSP Kopdit Tuke Jung Nelle Head Office has been implemented but there is still a lack of relevance in presenting quality financial statements because there are still delays in the submission of financial statements.

Keywords : Accounting Information Systems, Quality of Financial Reports.

Peran Agency Theory Terkait Manajemen Risiko Kredit dalam Upaya Meminimalisir Kredit Bermasalah pada KSP Kopdit Obor Mas Kanca Pasar Alok

2024-06-21T03:40:55+00:00

The aim of this research is to determine and analyze the role of agency theory related to credit risk management in efforts minimize problem loans at KSP Kopdit Obor Mas Kanca Pasar Alok. Research data was obtained through direct interviews with Pasar Alok branch managers, observation and documentation. This type of research is descriptive qualitative. The research results show that the analysis of the development of non-performing loans at the Kopdit Obor Mas Kanca Pasar Alok Savings and Loans Cooperative can generally be said to be tending to decline. The increase in non-performing loans from 2019 – 2023. This is caused by an unstable economic situation which ultimately causes people and companies' income to decrease so that customers are in arrears and is also a result of bad character until the time that has been discovered.

Keywords: Agency Theory, Cooperatives, Risk Management, Non-Performing Loans

Pengaruh Digital Marketing dan Kualitas Pelayanan terhadap Keputusan Pembelian di Online Shop Dujourexcloset

2024-06-21T03:55:24+00:00

The aim of this research is to determine Digital Marketing (X1) Service Quality (X2), purchasing decisions (variable Y) so with the title (the influence of Digital Marketing and Service Quality on Purchasing Decisions at the Dujourexcloset Online Shop). The research method uses a quantitative approach which is associative with a population in this study of 9,533 in purchasing decisions. The sample used in this research was a sampling technique with the technique taken, namely purposive sampling and using the Slovin formula, which is a formula used to find a sample size that is considered capable of representing the entire population and using a Maximum Margin of Error of 0.10 or 10% so that it can be obtained. The sample was 99 respondents. The partial digital marketing test results have a significant effect on purchasing decisions with a calculated t value > t table or (7,699 > 1.661). This is also reinforced by the ρ value < Sig.0.05 or (0.000 < 0.05). The results of service quality partially have a significant effect on purchasing decisions with the calculated t value > t table or (6,684 > 1.661). This is also reinforced by the ρ value < Sig.0.05 or (0.000 < 0.05). Digital marketing results and service quality simultaneously influence purchasing decisions with a calculated F value > F table or (15,498 > 3.09), this is also reinforced by a ρ value < Sig.0.05 or (0.000 < 0.05).

Keywords: Digital Marketing, Purchasing Decisions, Service Quality.

Efektivitas pada Program Aplikasi Kimia Farma Employe Service Technology (KIFEST) dalam Meningkatkan Kinerja Karyawan di PT Kimia Farma Tbk Unit RnD

2024-06-21T04:13:33+00:00

The aim of this research is to determine the effectiveness of the Chemical Application Program of Kimia Farma Employe Service Technology (KIFEST) in enhancing the performance of employees in the RnD Unit of PT Kimia Farma Tbk. Qualitative data analysis was employed, including observation and surveys. Employees from the RnD Unit who used KIFEST were the respondents. The research findings indicate that the implementation of KIFEST enhances task efficiency and effectiveness, team collaboration, and information access. Adequate training, management support, and user-friendly interfaces were also identified as crucial components in improving the adoption and effectiveness of KIFEST. This study enhances our understanding of the influence of the KIFEST Application Program on a specific research environment. The findings of this research can assist PT Kimia Farma Tbk in optimizing and enhancing the utilization of KIFEST to improve employee performance in the RnD Unit.

Keywords: Effectiveness, Employee Performance, Kimia Farma Application, KIFEST.

Analisis Strategi Pemasaran Untuk Meningkatkan Penjualan Pada UMKM Tahu Kocek Bang Geo Jember

2024-06-21T04:35:40+00:00

MSMEs are businesses that drive the national economy. Currently the government is focusing on developing these MSMEs to increase community economic activity. The aim of this research is to find out how the marketing strategy carried out by Tahu Kocek Bang Geo MSMEs increases sales. The type of research is qualitative with SWOT analysis. Data collection methods are interviews, documentation and observation. The results of this research show that the strategic analysis carried out has been effective and the SWOT strategy has been implemented to increase sales at Tahu Kocek Bang Geo MSMEs, namely by adding facilities, promoting various products according to the tastes of the people of Jember.

Keywords: Delights, Marketing Strategy, MSMEs, Pocket Tofu Culinary SWOT Analysis.

Pengaruh Digital Marketing terhadap Minat Beli pada 3 Cafe di Kabupaten Jember

2024-06-21T04:53:59+00:00

This research aims to assess the impact of continued promotions on purchasing interest at three bistros operating in Jember, namely Rangkum Espresso, At maison, and Mr. Rokar Bistro. This exploration strategy includes investigating information from advanced promotional connections, for example, use of virtual entertainment, online missions, and customer reactions. Measurable test results show that computerized promotions have an impact on purchasing interest in the three bistros, with an importance level of 0.001. Overall, computerized promotions play a big role in shaping buyers' buying interest in these bistros. This exploration adds additional understanding of how the use of computerized media can strengthen advertising techniques and influence purchasing choices in the local bistro industry. The functional consequence of this discovery is that restaurateurs and exhibition specialists can most likely use computerized stages to increase customer purchasing interest and create areas of strength for attendance.

Keywords: Buying Interest, Cafe, Digital Marketing, Social Media

Penguatan Kesadaran Hidup Berkoperasi dalam Meningkatkan Partisipasi Anggota pada KSP Kopdit Pintu Air Cabang Maumere

2024-06-21T05:42:40+00:00

This research aims to find out how to strengthen awareness of cooperative life in increasing member participation in KSP Kopdit Pintu Air Maumere Branch. To identify problems, this research uses qualitative research. The data collection techniques use observation, interviews and documentation. It can be concluded that the factors that influence the decline in member participation are caused by members' lack of knowledge in cooperative life, economic constraints, and fraud or abuse. Efforts to increase member participation include providing education and training, open communication, and participation in decision making.

Keywords : Participation of Members of KSP Kopdit Pintu Air Maumere Branch, Strengthening Awareness of Cooperative Life

Pengaruh Kualitas Produk, Kualitas Pelayanan dan Citra Merek terhadap Kepuasan Pelanggan dan Impikasinya pada Loyalitas Pelanggan Klinik Kecantikan Jakarta Barat

2024-06-21T06:26:45+00:00

This research involves 125 respondents to identify factors influencing customer satisfaction at Erha beauty clinic. The research findings indicate that both product quality and service quality have a significant impact on customer satisfaction. Product quality, encompassing dimensions such as Perceived Quality, product durability, reliability, product features, and aesthetics, plays a key role in enhancing customer satisfaction. Additionally, good service quality is identified as a crucial factor, with deficiencies in this area considered as customer dissatisfaction. However, brand image is not proven to have a significant impact on customer satisfaction. Furthermore, the study reveals that customer satisfaction positively contributes to customer loyalty, a crucial factor for the sustainable growth of Erha beauty clinic. These findings offer a comprehensive insight into the prioritized factors needed to enhance customer satisfaction and loyalty in the beauty industry.

Keywords: Beauty Clinic, Brand Image, Customer Satisfaction, Product Quality, Service Quality

Pengaruh Pengungkapan Green Intellectual Capital dan Sustainability Reporting Disclosure terhadap Kinerja Keuangan

2024-06-21T06:36:33+00:00

The purpose of this research is to examine and analyze the effect of Green Intellectual Capital Disclosure and Sustainability Reporting Disclosure on Financial Performance. The research population is Primary Sub-Sector Companies listed on the Indonesia Stock Exchange during 2019-2022. The type of data used is secondary data, namely data derived from financial reports and annual reports. The purposive sampling method used in this study obtained 328 samples and a total sample of 207 companies from 2019-2022. This study uses the Multiple Linear Regression model. The results of this study indicate that Green Human Capital, Green Structural Capital has a positive effect on company performance, Green Relation Capital and Sustainability Reporting Disclosure has no effect on financial performance.

Keywords: Financial Performance, Green Intellectual Capital, Sustainability Reporting Disclosure.

Analisa Kepatuhan Sustainibility Reporting pada PT Indocement Tunggal Prakarsa Tbk dan PT Semen Indonesia Tbk Berdasarkan Gri Standards dan Iso Aa1000ap pada Tahun 2022

2024-06-21T06:46:23+00:00

The role of the Global Reporting Initiative (GRI) Standards and ISO AA1000AP (AccountAbility Principles) in the context of sustainability reporting stands out as frameworks that serve not only as guidelines but also as key instruments to achieve transparency and consistency in reporting sustainability practices of companies. This research employs a qualitative method with a case study approach to analyze the compliance of sustainability reporting at PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk based on GRI Standards and ISO AA1000AP in 2022. The findings of this study indicate that PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk can strengthen the integrity and quality of their sustainability reporting. This will not only create a greater positive impact but also enhance relationships with stakeholders and ensure sustained engagement with sustainability challenges in the future.

Keywords: GRI Standards, ISO AA1000AP, Sustainability Reporting.

Valuation Model for the Merger & Acquisition of PT Bank Harda Internasional Tbk (BBHI) Shares by PT Bank Mega Tbk (MEGA)

2024-06-21T06:57:11+00:00

The digital sector's growth, particularly during the pandemic, prompted companies' digital transformations. Fintech's rise in finance drove major banks to focus on digital banking, leading to the increased popularity of mergers and acquisitions (M&A) for expansion. This study aims to establish a suitable transaction structure and price for PT Bank Harda International Tbk (BBHI) acquisition by PT Bank Mega (MEGA). Comparing this with MEGA's 2021 strategy, the valuation of BBHI and MEGA assesses merger prospects. The research uses quantitative and descriptive analysis of BBHI and MEGA's finances, employing Discounted Free Cash Flow, Liquidation and Accounting Valuation, and Relative Valuation. Synergy's role in enhancing merger value is considered. Results project growth in key metrics for both companies over five years, with the merger significantly boosting equity, market capitalization, and enterprise value. A 17.6% internal rate of return (IRR) makes the acquisition appealing. BBHI's equity value per share (Rp.731) compared to prior transaction prices (Rp.160) indicates undervaluation but the positive market response is reflected in the post-acquisition share price rise. The analysis underscores considerable post-merger value enhancement, favoring MEGA's market capitalization and enterprise value, benefiting both parties and supporting BBHI's merger with PT Bank Mega, Tbk under PT Mega Corpora.

Keywords: Merger, Acquisition, FCF, IRR, Bank.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikra Kecil dan Menengah (SAK EMKM) pada UD. Sumber Rejeki Bangsalsari

2024-06-30T00:56:04+00:00

Indonesia is a developing country that cannot be separated from business activities carried out by both individuals and groups or commonly referred to as Micro, Small and Medium Enterprises. MSMEs have a very important role in creating jobs as well as helping the government in reducing the existing unemployment rate. As a business develops, it increases business funding. Banks/financial institutions will usually require financial reports to see the feasibility of granting credit. Financial reports function as a tool for analyzing financial performance which can provide information about financial position, performance and cash flow. Considering the important role of MSMEs in Indonesia, it is necessary to carry out records in accordance with Financial Accounting Standards (SAK). This standard has 3 components, namely the financial position report, profit/loss report and notes to financial reports which can assist in decision making.

Keywords: MSME, financial reports, SAK EMKM.