BUDGETING : Journal of Business, Management and Accounting

Pengaruh Financial Literacy dan Financial Technology terhadap Kinerja UMKM (Studi Kasus Pada UMKM Sektor Kuliner Pengguna Aplikasi Grab Duri Bengkalis)

2024-08-27T03:23:26+00:00

This study aims to determine the influence of financial literacy and financial technology on the performance of SMEs: A Case Study on Culinary SMEs Using the Grab Application in Duri Bengkalis. The method used in this research is quantitative descriptive analysis using the SPSS Statistics 25 program. This study uses a population of 246 SMEs in the Culinary Sector of Duri Bengkalis that use the Grab Application. The sampling technique uses purposive sampling method with a sample size of 71 SME actors. The analysis methods used in this study are validity test, reliability test, normality test, multicollinearity test, heteroskedasticity test, simple regression analysis, multiple regression analysis, t-test, F-test, and coefficient of determination test. The results of this study indicate that (1) financial literacy has a positive and significant effect on SME performance, (2) financial technology has a positive and significant effect on SME performance, and (3) financial literacy and financial technology has a positive and significant effect on SME performance.

Keywords: Financial Literacy, Financial Technology, MSME Performance, Duri Bengkalis Grab Application.

Manfaat Key Performance Indicators (Kpi) dan Balanced Scorecard Aplikasi pada Industri Media Penerbitan: A Literature Review

2024-08-27T03:31:57+00:00

The results of the literature review indicate that key performance indicators (KPIs) can be used to monitor employee performance relevant to the company's strategic goals. KPIs also help identify areas requiring attention and improvement. Additionally, the discussion emphasizes that KPIs need to be tailored to the needs of each industry. KPIs are used to ensure that every employee within the company works towards the same goals. The balanced scorecard (BSC) is used to integrate KPIs into a broader framework with four main perspectives: financial, customer, internal business processes, and learning and growth. The BSC provides a comprehensive view of the company's performance and helps identify and address issues the company may face.

Keywords: Balanced Scorecard Applications, Key Performance Indicators (KPI), , Publishing Media Industry.

Pengaruh Economic Value Added dan Market Value Added terhadap Return Saham pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

2024-08-27T04:04:36+00:00

The purpose of this study was to know the influence of Economic value added and market value added to the stock return on manufacturing company listed in Indonesian Stock Exchange. The time period in this study was taken between 2020 - 2022. This study was by using quantitative methods. The sample in this study was obtained by purposive sampling methods. Based on criteria there were 38 companies that become sample study. The data were collected by the study of documentation and literature. Data analysis technique used descriptive statistical analysis, test requirements analysis, simple linear regression analysis, and multiple linear regression analysis. The results showed: (1) Economic Value Added (EVA) has effect and significant effect on Stock Return, (2) Market Value Added (MVA) has effect and significant effect on Stock Return, and (3) Economic Value Added (EVA) and Market Value Added (MVA) which work simultaneously have a positive effect and significantly toward the Stock Return.

Keywords: Economic Value Added (EVA), Market Value Added (MVA), Stock Return.

Pengaruh Rasio Likuiditas dan Rasio Aktivitas terhadap Pertumbuhan Laba Di RS Lng Badak Saat Pandemi dan Setelah Pandemi Covid 19

2024-08-27T08:47:03+00:00

This research aims to analyze the influence of liquidity ratios and activity ratios on profit growth at RS LNG Badak, both during and after the COVID-19 pandemic. The study utilizes financial data from RS LNG Badak during the pandemic period and beyond. The analytical method employed is multiple linear regression to test the relationship between these variables. The research findings indicate that liquidity ratios and activity ratios have a significant impact on profit growth, both during and after the pandemic. However, the impact of the COVID-19 pandemic shows changes in the relationship between these ratios and profit growth. This study provides valuable contributions to understanding the financial performance of RS LNG Badak in facing the challenges posed by the pandemic. The results of the research show that liquidity ratios have a significant influence on profit growth at RS LNG Badak, with higher liquidity tending to contribute positively to profit growth. On the other hand, activity ratios also affect profit growth, with higher operational efficiency being associated with better profit growth. However, the impact of activity ratios on profit growth may differ during and after the Covid-19 pandemic, given changes in operational dynamics and patient demand.

Keywords: Liquidity Ratios, Activity Ratios, Profit Growth.

Pengaruh ROA, ROE, dan EPS terhadap Harga Saham pada Industri Barang Konsumsi Non-Siklis yang Terdaftar di Bei Pada Tahun 2021-2023

2024-08-27T05:01:30+00:00

This study aims to determine the extent of the influence of Return on Assets, Return on Equity, and Earnings per Share both simultaneously and partially on stock prices in Non-Cyclical Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This type of research is quantitative, with data processing using classical assumption tests and multiple linear regression analysis. The sampling method used is purposive sampling, and 20 companies were selected. The data for these companies were obtained from financial statements on the IDX website and stock closing prices from the Yahoo Finance website for the period 2021-2023. The study results indicate that the variable Return on Assets does not influence stock prices, and the same applies to Return on Equity. However, Earnings per Share does have an impact on stock prices. Then, simultaneously, the variables Return on Assets, Return on Equity, and Earnings per Share affect stock prices. For future researchers, it is recommended to boost the quantity of industry samples and incorporate additional independent factors beyond those examined in this study that are associated with stock prices.

Keywords: EPS, ROA, ROE, Share Price.

Pengaruh Brand Image dan Kepercayaan terhadap Kepuasan Pelanggan Indihome PT. Telkomsel Bontang

2024-08-27T05:19:15+00:00

This study aims to investigate the influence of brand image and trust on customer satisfaction in IndiHome PT. Telkomsel Bontang. Brand image and trust are key factors in shaping customer perceptions and loyalty in the telecommunications service industry. This research employs a quantitative approach using a questionnaire as the data collection instrument. The research sample consists of customers using IndiHome services in the Bontang region. The collected data is analyzed using multiple linear regression analysis. The results indicate that brand image has a significant positive influence on customer satisfaction. The more positive the customers' perceptions of the IndiHome brand image, the higher their level of satisfaction with the service. Furthermore, trust is also found to have a positive and significant impact on customer satisfaction. Customers who trust IndiHome tend to have higher levels of satisfaction. These findings indicate the importance of brand management and efforts to build customer trust in enhancing customer satisfaction in the telecommunications industry.

Keywords: Brand Image, Customer Satisfaction, IndiHome, PT. Telkomsel Bontang, Trust.

Book Chapter Manajemen Proyek Pada Lilou Lamp

2024-08-27T09:54:54+00:00

Lilou Lamp is a product we designed, carefully made from recycled cardboard, providing artistic and pleasant lighting. Each lamp is crafted with attention to detail and high quality, making it an environmentally friendly and stylish choice for any space. Cost analysis using Earned Value Management (EVM) is essential to understand the project's financial performance. For Lilou Lamp, the focus is on profits and the payback period. The break-even point is estimated to occur in 1.40 months. Assuming actual costs align with initial costs, the calculation of monthly profit becomes the main focus. Based on calculations, the project's break-even point and payback period are estimated to be the same, which is 1.40 months. With a monthly profit of Rp 1,233,000, the total profit for the Lilou Lamp project is Rp 1,233,000 x 1.40 = Rp 1,726,200. Thus, the expected total profit from the Lilou Lamp project is Rp 1,726,200. This analysis provides an overview of the potential profits that can be obtained from the project and helps in evaluating the project's overall financial performance.

Keywords: Social Entrepreneurship, Entrepreneurship, Innovation, Sustainability, Unemployment, Job Opportunities, Project Management, Cost Analysis, Earned Value Management (EVM), Profit, Payback Period, Lilou Lamp.

Peran Team Leader dalam Mengintegrasikan Teori Akuntansi untuk Meningkatkan Efisiensi Penjualan dan Sumber Daya (Perusahaan Dancow Fortigrow Surabaya)

2024-08-27T10:01:17+00:00

In a competitive business environment, operational efficiency is the key to company success. This research discusses the important role of a team leader at Dancow Fortigrow in integrating accounting theory to increase sales efficiency and resource management. Team leaders in this company are not only responsible for overseeing the sales and distribution team, but also utilize accounting principles to manage budgets appropriately, control costs, and determine competitive selling prices. They also use financial data to conduct sales performance analysis, optimize the use of company assets, and manage inventory effectively. Modern technology, such as ERP systems, supports their efforts in monitoring operational performance in real-time and making more informed decisions. This type of research uses the literature study method. The results of this research explain that the integration of accounting theory by team leaders not only strengthens the company's operational efficiency, but also increases its competitiveness in a competitive market.

Keywords: Accounting Theory, ERP System, Resource Management, Sales Efficiency, Team Leader.

Pengaruh Game Online, Penggunaan Sosial Media, Penggunaan ChatGPT, dan Literasi Digital terhadap Minat Belajar Mahasiswa

2024-08-27T10:08:34+00:00

Current learning intention is influenced by various factors and trends in society, especially technological developments. Some factors that can affect students' learning intention include various digital platforms such as online games, social media, and ChatGPT technology. Therefore, digital literacy is also needed by students to bridge technology with their learning intention. The aim of this study is to determine the influence of online games, social media, ChatGPT, and digital literacy on students' learning intention. A quantitative method was used by distributing modified scales of the variables online to 119 students. The data were analyzed using multiple regression tests. The results show that, simultaneously, online games, social media, ChatGPT, and digital literacy affect students' learning intention. When tested partially, only digital literacy has a significant influence on learning intention. This study reinforces the importance of strengthening digital literacy programs to help students develop the ability to use digital technology wisely and effectively in order to increase their learning intention in higher education.

Keywords: ChatGPT, Digital Literacy, Learning Interest, Online Games, Social Media, Student.

Pengaruh Green Brand Ambidexterity terhadap Customer Satisfaction

2024-08-27T10:14:21+00:00

Environmentally friendly brands have rapidly become a growing phenomenon in recent years. Consumers are increasingly aware of the environmental impact of their purchases and are seeking eco-friendly products and services. This has led many companies to develop and market green brands. This study investigates how green brand ambidexterity, defined as a company's ability to balance the exploitation of existing green capabilities with the exploration of new green opportunities, affects customer satisfaction through perceived brand performance and green trust. Data was collected from 116 respondents and analyzed using SmartPLS. The results indicate that green brand ambidexterity positively influences perceived brand performance and green trust, which in turn enhances customer satisfaction. These findings make a significant contribution to the green marketing literature by demonstrating that green brand ambidexterity is a crucial mechanism for achieving customer satisfaction in the context of green brands.

Keywords: Green Brand Ambidexterity, Perceived Brand Performance, Green Trust, Customer Satisfaction.

Pengaruh Brand Awareness dan Brand Image terhadap Brand Loyalty: Kasus Pengguna Somethinc di Kota Bandung

2024-08-27T13:23:21+00:00

The rising awareness of self-care and beauty has driven the growth of local beauty companies in Indonesia. The increasingly competitive market presents a challenge for Somethinc as a local beauty company. Loyalty becomes a crucial aspect in facing this competition, which can be formed through brand awareness and brand image. This study aims to examine the influence of brand awareness and brand image on brand loyalty among Somethinc users in Bandung City. The research method used is descriptive quantitative with a sample of 220 respondents selected using non-probability and purposive sampling techniques. Data were collected through a Likert-scale questionnaire. Data analysis includes validity and reliability tests, classical assumption tests (normality, heteroscedasticity, multicollinearity), descriptive statistics, correlation analysis, multiple linear regression, coefficient of determination, as well as t-test and F-test. The results indicate that the data is normal and there is a strong correlation between the variables of brand awareness and brand image with the variable of brand loyalty, with an influence of 52.3%. These findings show that brand awareness and brand image have a positive and significant impact on the brand loyalty of Somethinc users in Bandung City.

Keywords: Brand Awareness, Brand Image, Brand Loyalty

Pengaruh Green Intellectual Capital, Green Human Resource Management terhadap Evironmental Performance yang Dimediasi oleh Green Innovation pada Karyawan Perusahaan Manufaktur di Jakarta Barat

2024-08-27T14:21:12+00:00

This study aims to analyze the influence of Green Intellectual Capital and Green Human Resource Management on Environmental Performance, mediated by Green Innovation, among employees of manufacturing companies in West Jakarta. Based on descriptive analysis results, it was found that manufacturing employees agree with the existence of Green Intellectual Capital because they care about the environment. They also agree with Green Human Resource Management, feeling that the company sets environmentally friendly goals for employees. Green Innovation is also approved by employees, indicating that the company often emphasizes the development of environmentally friendly products and the collection of information about environmental innovation trends. Environmental Performance is also agreed upon, with employees feeling that environmental management efforts have significantly reduced production waste. Hypothesis testing results show a significant positive influence of Green Intellectual Capital on Green Innovation, as well as on Environmental Performance. Additionally, there is a significant positive influence of Green Human Resource Management on Green Innovation and Environmental Performance. Green Innovation is also found to have a significant positive influence on Environmental Performance and mediates the significant positive influence of Green Intellectual Capital and Green Human Resource Management on Environmental Performance. These findings provide important insights into the importance of Green Intellectual Capital, Green Human Resource Management, and Green Innovation in improving environmental performance in manufacturing companies.

Keywords: Green Intellectual Capital, Green Human Resource Management, Environmental Performance, Green Innovation, Manufacturing Employees, West Jakarta.

Analisis Pengaruh Praktek Work Life Balance, Kepuasan Kerja, dan Tingkat Stres terhadap Retensi Karyawan di Industri Perbankan di Indonesia

2024-09-11T09:37:01+00:00

This research aims to analyze the influence of Work Life Balance (WLB) practices, job satisfaction, and stress levels on employee retention in the banking industry in Indonesia. The survey method was used to collect data from 350 respondents. The results of the analysis show that WLB practices and job satisfaction have a significant positive influence on employee retention, while stress levels have a significant negative influence. Mediation analysis shows that job satisfaction mediates the relationship between WLB practices and employee retention, as well as between stress levels and employee retention. In conclusion, banking company management needs to pay attention to and improve WLB practices, manage work stress, and pay attention to factors that influence job satisfaction to retain quality and committed employees in the long term.

Keywords: Banking Industry, Employee Retention, Indonesia, Job Satisfaction, Stress Levels, Work Life Balance Practices.

Food Stall Owners’ Strategies in Response to Rice Price Surges: a Grounded Theory Analysis

2024-09-11T09:46:40+00:00

The contemporary rice price surges are affected by several factors including natural, production-related, and even political factors. Food stall business owners affected by these surges need to make optimal decisions and strategies to ensure their business survival. This research aimed at identifying the strategies adopted by the affected food stall business owners. The study used a qualitative method with a Grounded Theory approach by conducting interviews with 6 respondents consisting of food stall owners in Jakarta. Based on the findings, 22 codes forming 5 categories were identified. This identification concluded 3 strategical themes: Price Adjustments, Substitution, and Omni-Channel totalling 24 points. The most common strategy applied by the participants is Price Adjustments as common as 21 points. This strategy is adopted to mitigate the impact of rising rice prices and maintain operations by focusing on price adjustments (13 points), portion sizes (5 points), and rice quality (3 points).

Keywords: Food Stall Business Strategy, Grounded Theory, Rice Price Surges.

Pengaruh Work Life Balance Stres Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada UMKM Sarining Serati di Kabupaten Gianyar

2024-09-12T02:15:55+00:00

Employee performance is one that determines the success of achieving organizational goals. The performance of employees of UMKM Sarining Serati in Gianyar Regency found a phenomenon of lack of accuracy from employees which resulted in customer complaints against UMKM Sarining Serati in Gianyar Regency. Factors that cause employee performance to decline due to work life balance work stress and work environment. The formulation of the problem in this study is how is the partial and simultaneous influence between work life balance, work stress and work environment on employee performance at UMKM Sarining Serati in Gianyar Regency? The purpose of the study was to determine the partial and simultaneous influence between work life balance work stress and work environment on employee performance at UMKM Sarining Serati in Gianyar Regency. This study has a population of 38 and a sample of 38 employees. Furthermore, quantitative analysis consists of classical assumption test, multiple linear regression analysis, determination analysis, t-test statistical analysis and F-test statistical analysis. The results showed that partially work life balance has a negative and significant effect on employee performance. partially work stress has no negative and insignificant effect on employee performance. Partially work environment has a positive and significant effect on employee performance. work life balance work stress and work environment have a significant effect simultaneously on employee performance.

Keywords: Work Environment And Employee Performance, Work Life Balance, Work Stress.

Pengaruh Manajemen Risiko terhadap Kinerja Karyawan Melalui Kepuasan Kerja sebagai Variabel Intervening pada PT. Japfa Comfeed Indonesia Tbk Unit Pujungan

2024-09-12T02:27:40+00:00

Companies or organizations need to pay attention to risk management and job satisfaction in improving employee performance. Good risk management and high job satisfaction will result in good performance. There were several problems found related to risk management and job satisfaction in an effort to improve employee performance at PT. Japfa Comfeed Indonesia Tbk Unit Pujungan. This study aims to identify the influence of risk management on employee performance, the influence of risk management on job satisfaction, the influence of job satisfaction on employee performance, and the role of job satisfaction in mediating the influence of risk management on employee performance, with a focus on PT. Japfa Comfeed Indonesia Tbk Unit Pujungan. The research method uses quantitative data with Structural Equation Modeling (SEM) analysis with the Partial Least Square (PLS) approach. This study uses a saturated sample method where the entire population is used as a sample, namely 62 employees. The data were analyzed using Smart PLS, including three stages: outer model analysis, inner model analysis, and hypothesis testing. This study demonstrates that risk management at PT. Japfa Comfeed Indonesia Tbk Unit Pujungan positively influences employee performance and their job satisfaction. Additionally, job satisfaction also contributes positively to employee performance as a partial mediator.

Keywords : Employee Performance, Job Satisfaction, Risk Management.

Peran Karakteristik Individu pada Hubungan Karakteristik Pekerjaan terhadap Kepuasan Kerja Freelancer di Kota Denpasar

2024-09-12T02:36:41+00:00

Job satisfaction is a key element for a worker, including freelancers who work independently. High job satisfaction is usually able to improve workers' work results, where if the level of satisfaction is higher it tends to increase work enthusiasm, being on time at work and enjoying the work being done (Sofia et al., 2019). The expected aim of this research is to explore the factors that have an impact on the level of job satisfaction felt by a freelancer. Apart from that, the aim is to assess the significant influence of individual and job characteristics on job satisfaction, as well as to identify the mediating role of individual characteristics in relation to freelancer job satisfaction in Denpasar City. The method used by the author in this research is to use quantitative data supported by analysis techniques, namely Structural Euquation Modeling (SEM) using the Partial Least Square (PLS) approach. To obtain the sample, the author used a purposive random sampling method with a sample of 116 freelancers in Denpasar City. The response rate from the research survey was 96% with 116 respondents filling out the questionnaire. The findings from the research confirm that job attributes have a meaningful and beneficial impact on the level of job satisfaction, while job attributes also show a positive and significant influence on individual attributes. On the other hand, individual attributes also have a significant and beneficial impact on job satisfaction. Additionally, it was revealed that individual attributes play a partial mediating role on the relationship between job attributes and job satisfaction.

Keywords: Individual Characteristics, Job Characteristics and Job Satisfaction

Pengaruh Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Mediasi

2024-09-12T03:38:50+00:00

In the current era of globalization, personal financial management has become very important due to rising living costs and increasingly complex needs. Students, as the younger generation easily influenced by globalization, are prone to consumptive behavior and lack awareness and knowledge about good financial management. This study aims to analyze the influence of financial attitudes on financial management behavior with financial literacy as a mediating variable among students of the Faculty of Economics and Business at Ngurah Rai University. Using a quantitative approach and secondary data, this study involved 250 active students from the 2020-2023 cohorts as samples taken through stratified proportionate random sampling techniques. Data analysis was performed using the Partial Least Square (PLS) method. The results showed that financial attitudes have a positive and significant effect on financial literacy (H1), financial literacy has a positive and significant effect on financial management behavior (H2), and financial attitudes have a positive and significant effect on financial management behavior (H3). Additionally, financial literacy acts as a mediator in the influence of financial attitudes on financial management behavior (H4). These findings indicate that individuals with positive financial attitudes tend to have higher levels of financial literacy, which in turn influences better financial management behavior. This underscores the importance of increasing financial literacy and fostering positive financial attitudes to enhance students' financial management behavior, ultimately helping them manage personal finances more effectively and avoid financial problems in the future.

Keywords: Financial Attitudes, Financial Literacy, Financial Management Behavior.

Literature Review: Analysis of the Application of Fiscal Reconciliation in Some Companies

2024-09-12T03:55:20+00:00

Fiscal reconciliation is the process of adjusting commercial financial statements with tax calculations carried out to meet applicable tax regulations and to solve the differences between fiscal financial reports and commercial financial reports. This process ensures that the company complies with tax regulations and stays clear of possible penalties or fines. Due to differences in tax and accounting procedures that may have an impact on financial statements and tax liabilities, analysis of the application and computation of fiscal reconciliation in many businesses is a pertinent topic. Together with commercial financial reports, fiscal financial reports are created, thus even though commercial or business financial reports are prepared based on business accounting principles, taxation provisions are dominant in the reporting process of financial statements for companies’ tax payments. Previous research has shown significant discrepancies between the results of commercial financial statements and fiscal calculations, often due to differences in revenue and cost recognition between commercial and fiscal accounting. The method determined through this research is a comparative literature review. The result of this research shows that some companies' corrections are not in line with tax regulations, which has an impact on how much income tax has already been paid and reported by these companies. Since deferred tax has been shown to significantly and favorably affect corporate income tax, the management of the company should pay taxes right away to lower the overall tax burden. The findings of this study suggest that corporate entities should do fiscal reconciliation due to discrepancies in cost recognition between Indonesian accounting standards and fiscal legislation.

Keywords: Fiscal Analysis, Fiscal Reconciliation, Manufacturing Companies

Pengaruh Financial Distress, Sales Growth dan Umur Perusahaan Terhadap Tax Avoidance pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022

2024-09-12T04:08:41+00:00

Tax avoidance is the exploitation of weaknesses or gray areas in tax regulations by companies with the aim of reducing the amount of tax payable. This research was conducted to examine and analyze the influence of financial distress, sales growth, and company age on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This study used secondary data and resulted in 126 samples for analysis. The results of this study indicate that, partially, the variables of financial distress and sales growth do not affect tax avoidance. However, the variable of company age has a positive effect on tax avoidance. Simultaneously, financial distress, sales growth, and company age have a positive effect on tax avoidance.

Keywords: , Company Age, Financial Distress, Sales Growth, Tax Avoidance.

Laporan Analisa Manajemen Proyek pada Usaha “The Heat Packz”

2024-09-12T04:22:27+00:00

Based on the business report “The Heat Packz”, it can be concluded that the “The Heat Packz” project has succeeded by implementing established project management principles. This success is evident from the application of strict quality management, where each production stage is monitored to ensure the product meets set standards. Additionally, the use of the RACI matrix has clarified team members' roles and responsibilities, ensuring tasks are completed efficiently and on time. The project also demonstrated effectiveness in communication strategy and risk management. By developing and implementing an effective communication plan, all stakeholders received necessary information promptly. Good risk management, including risk identification and mitigation, ensured the project ran smoothly without significant obstacles. Furthermore, efficient inventory planning and stakeholder relationship management supported stable operations and met consumer expectations, contributing to the overall success of the project.

Keywords: Communication Strategy, Project Management, Quality Management, RACI Matrix, Risk Management

Implementasi Manajemen Pendidikan Holistik dan Kompetensi Guru dalam Meningkatkan Perkembangan Kognitif Anak Usia Dini (Studi di Kober I’anatul Mubtadin Cijeungjing Ciamis dan Kober Nuurul Qur’an Tasikmalaya)

2024-09-12T04:38:42+00:00

Holistic educational management is indicated by the growth and development of all aspects of development. Inadequate simulation of early childhood growth and development by inappropriate management systems and teacher competency factors has an impact on unpreparedness for entering further education and imperfect utilization of all children's competencies, especially children's cognitive development. The aim of this research is to describe and analyze in more depth the cognitive development of children who both by considering management facts and teacher competency which have been carried out in Kober I'anatul Mubtadiin Ciamis and Kober Nuurul Qur'an Tasikmalaya. The quantitative research method used is a case study design. Data were collected using observation techniques, interviews and filling in questionnaires and documentation. Data analysis was carried out through data reduction, data presentation and drawing conclusions. The research results show that the implementation of holistic education management and teacher competency has a significant influence on early childhood development, especially on children's cognitive development. It is proven by the research results that 49.8% of cognitive development is influenced by holistic education management and teacher competence where the researcher conducted the research.

Keywords: Cognitive Development, Holistic Education Management, Teacher Competency.

Analisis Digital Marketing Pada UMKM (Usaha Mikro Kecil Menengah) Rumah Komunitas

2024-09-24T07:13:47+00:00

Rumah Komunitas's use of digital marketing has opened up opportunities for their growth in the digitalization era. Through a digital marketing strategy that focuses on the website and various social media platforms such as Facebook, TikTok, Youtube, Instagram, and Whatsapp, Rumah Komunitas has managed to expand their reach and increase sales of their products. However, better sales results occurred through the website than through e-commerce platforms such as Shopee and Tokopedia. This research uses a qualitative method with a case study approach to dig deeper into the optimization of digital marketing in increasing sales on the Shopee platform. The data collection techniques used include observation, interviews, and documentation. This research was conducted to identify factors that influence the performance of digital marketing at Rumah Komunitas, especially with a focus on comparing the website and the Shopee platform. The results of the data analysis show that the website is superior in product sales due to its attractive store display, complete product descriptions, and ease of ordering process compared to the Shopee platform. This research provides insight into how Rumah Komunitas can improve their digital marketing effectiveness, especially on the Shopee e- commerce platform, to support their business growth and success in this digital era.

Keywords: Digital Marketing, Shopee, Website.

Pengaruh Workplace Bullying dan Job Stress terhadap Turnover Intention yang Dimediasi oleh Burnout pada Karyawan Perusahaan Konstruksi di Jakarta Barat

2024-09-24T07:55:15+00:00

This study aims to analyze the influence of Workplace Bullying and Job Stress on Turnover Intention, mediated by Burnout, among employees of construction companies in West Jakarta. Based on descriptive statistical analysis, it was found that employees experience Workplace Bullying, Job Stress, and Burnout, all of which contribute to their intention to leave the company (Turnover Intention). Hypothesis testing results indicate a positive and significant influence of Workplace Bullying on Burnout and Turnover Intention, as well as Job Stress on Burnout and Turnover Intention. Additionally, Burnout has a positive and significant influence on Turnover Intention. Mediation by Burnout is also significant in the relationship between Workplace Bullying and Turnover Intention, as well as between Job Stress and Turnover Intention. These findings highlight the importance of managing the work environment to reduce bullying and stress to prevent burnout and decrease employee turnover intention.

Keywords: Burnout, Construction Company Employees, Turnover Intention, West Jakarta, Workplace Bullying and Job Stress.

Pengaruh Consumer E-Sports Engagement terhadap Consumption Behaviour Pemain E-Sports

2024-09-24T08:01:45+00:00

This study aims to examine the impact of Consumer Electronic Sports Engagement (CeSE) on the consumption behavior of eSports players. The study involved 120 respondents who are actively engaged in eSports activities. The findings indicate that engagement in electronic sports has a significant influence on the consumption behavior of eSports players. Several variables are affected by the level of electronic sports engagement, including purchase intention, community engagement, co-production, recruitment, and word-of-mouth. Specifically, the study found that Consumer Electronic Sports Engagement significantly affects purchase intention, community engagement, co-production, recruitment, and word-of-mouth. These findings suggest that engagement in electronic sports plays a crucial role in shaping various aspects of eSports players' consumption behavior. Therefore, a deeper understanding of Consumer Electronic Sports Engagement can assist marketers and eSports developers in designing more effective strategies to attract and retain their player base.

Keywords: Consumer Electronic Sports Engagement, Consumption Behavior, Community Engagement, Co-Production, Esports, Purchase Intention, Recruitment, Word-Of-Mouth

Pengaruh Kualitas Pelayanan, Promosi dan Lokasi terhadap Keputusan Menginap Melalui Kepuasan Pelanggan di Hotel Indonesia Kempinski Jakarta

2024-10-20T12:31:13+00:00

The aim of this research is to determine the quality of service to help attract new customers and researchers use quantitative descriptive methods. Sugiyono (Sugiyono, 2017) Data was collected using a questionnaire method and analyzed using a Likert scale, after which the data was processed using SmartPLS 3.0. The results of research conducted by the author at Hotel Indonesia Kempinski Jakarta, can be concluded that overall the factors of service quality, promotion and location mutually have a positive effect on the decision to stay overnight through customer satisfaction. Good and friendly service will make customers feel comfortable and appreciated, apart from that creative and innovative promotions can also make customers feel interested in staying, and strategic location can also be one of the reasons for customers to return to staying at the hotel.

Keywords: Customer Satisfaction, Promotion, Stay Decision, Service Quality.

Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perushaan Manufaktur Sektor Industri yang Terdaftar di Bei

2024-10-20T12:38:15+00:00

The value of the company is indirectly taken into consideration to obtain profit or again in a certain period. Information regarding thr capital structure and size of the company provides assistance to investors in avaluating the performance of a company and supports the investment decision making process. Thus, it is important to ascertain whether these two variables have an impact on company. This research aims to analyze the influence of capital structure and company size on company value. Multiple linear regression analysis with quantitave analysis is the methodological technique used. Data from 63 automotive sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The findings state that the capital structure variable has positif and significant effect on campany value, company size partially has a negative and significant effect on company value.

Keywords: Capital Structure, Company Size, Company Value.

Pengaruh Kepuasan dan Kepercayaan Pelanggan terhadap Loyalitas Pelanggan dalam Berbelanja

2024-10-20T12:45:55+00:00

This research aims to assess the impact of customer satisfaction and trust on loyalty in E-commerce shopping in Indonesia. This study employs a research methodology based on a literature review. The participants of this study include individuals who have engaged in online shopping through various e-commerce platforms such as Tokopedia, Shopee, Lazada, Blibli, and others. The investigation findings indicate that customer satisfaction influences consumer trust and customer loyalty during the e-commerce purchase process. Hence, it is crucial for online business proprietors to consistently enhance client happiness and trust to stay competitive with rivals and ensure the sustainability of their firm.

Keywords: Customer Loyalty, Customer Satisfaction, Customer Trust, E-commerce

Implementasi Kebijkaan Bantuan Operasional Keluarga Berencana dalam Mendukung Capaian Kesertaan Keluarga Berencana (KB) di Kabupaten Subang

2024-10-20T12:57:49+00:00

The Operational Assistance for Family Planning (BOKB) is a government policy aimed at supporting the Population and Family Planning programs in regions, funded by the central government through DAK Family Planning Sub-sector funds. This study aims to understand the implementation of the Operational Assistance for Family Planning policy in supporting the achievement of family planning participation in Subang Regency and to identify and analyze the factors influencing policy implementation. Using a phenomenological approach, this research applies a mixed-methods methodology, combining quantitative and qualitative research methods simultaneously to obtain a comprehensive picture of the studied phenomenon. Emphasizing qualitative methods, the researcher concludes that the policy implementation has not met expectations. Indicators of this include the still low level of family planning participation and the suboptimal budget absorption. These issues are influenced by several factors, including the low ability of officers to communicate and provide family planning counseling, the low quality of human resources affected by educational factors, and the resulting low disposition of implementers. Recommendations include increasing resource availability, strengthening coordination between agencies, enhancing education and public awareness, conducting regular monitoring and evaluation, ensuring budget transparency and accountability, and fostering cross-sector collaboration.

Keywords: Communication, Disposition, Implementation, Policy, Resources.

Kajian Tax Planning PPH 21 tentang Tarif Pemotong Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa atau Kegiatan Wajib Pajak Orang Pribadi

2024-10-20T21:41:19+00:00

The aim of this research is to examine the impact of changes in the taxation regulations for Income Tax Article 21 (PPh Article 21), since the enactment of PP 58 of 2023 as a replacement for the Director General of Taxation Regulation no. PER/16/PJ/2016. The method used in this research is a type of quantitative descriptive research using a comparative study approach. The variable studied is tax planning as variable X, while variable Y is income tax. The data collection technique in this research is document review, namely reviewing financial reports from the Independent Education Accreditation Institute (LAMDIK). Data analysis and processing The technique used is calculating the amount of PPh Article 21 for employees through tax planning for PPh Article 21 using the Director General of Taxes Regulation PER/16/PJ/2026 and PP 58 of 2023 approach. By implementing the calculation of PPh Article 21 using PP 58, it was found easier and simpler because there is no need to consider income that must be annualized as per the calculation method using Regulation of the Director General of Taxes PER No.16/PJ/2016. Furthermore, from the perspective of income tax planning, it is easier to do because the tax rate (TER) as determined by PP 58 of 2023 is a tax rate using the single rate method.

Keywords: , Income Tax Management, Tax Planning Income Tax Article 21.

Sosialisasi Teknis Tata Cara Pelaporan SPT Tahunan PPH Orang Pribadi pada ASN Dan PJLP di Kelurahan Kota Bambu Selatan

2024-10-20T21:52:06+00:00

The result of this community service activity is the improvement of participants' understanding and skills, especially civil servants (ASN) and contract workers (PJLP) in the South Kota Bambu sub-district, in reporting the Annual Income Tax Return (SPT) of individual taxpayers through E-Filing. The training materials delivered practically and interactively successfully addressed the challenges faced by the participants. Evaluation shows that this activity has a positive impact in enhancing knowledge and understanding related to taxation.

Keywords: ASN and PJLP, Kota Bambu Selatan Subdistrict, Reporting of Annual Income Tax Returns.

Application of K-Means Clustering to Analyze Insurance Data at PT AXA Insurance Indonesia

2024-10-20T22:02:36+00:00

The object of this research is the company PT. AXA Insurance Indonesia, with 10 marketing offices in 8 big cities. The data used are 50 general insurance participants with 4 different premiums, namely property, travel, vehicles, and health, in the form of qualitative data that can be calculated as numbers and numerical variables to be used for this research. The aim of this research is to obtain the products and services from the company PT AXA Insurance Indonesia that are most in-demand based on currently available data on insurance participants so that they can develop and market insurance products more widely and on target. Data research uses the K-Means Algorithm which is one of the algorithms in the clustering or grouping function where the data analysis method is carried out by means of Data Mining. From the research results, the 5-cluster analysis concluded that the average data of men aged 25-46 years and over who are married with an income of 10 million prefer property and vehicle insurance products. Then for the average data of women aged 25-35 years who are already married or unmarried with an income of 10 million prefer health insurance products.

Keywords: Data Mining, Insurance, K-Means.

Strategi Digital Marketing Melalui Sosial Media Guna Meningkatkan Penjualan Produk

2024-10-20T22:23:59+00:00

Social media has become a marketing tool that is widely used in the digital era. This media has the advantage of being more effective and efficient. UD New Jaya Sakti is a business sector in the roof tile industry whose marketing also uses social media. The aim of this research is to find out how UD New Jaya Sakti implements social media marketing to increase its sales. The research method used is a qualitative method with a descriptive approach. Informants in this study were determined using purposive techniques. The research results show that UD New Jaya Sakti uses several social media to carry out its marketing, including using WhatsApp, Facebook and Instagram. Several social media features are used as a means for digital marketing. This marketing model was successful in increasing product sales.

Keywords: Digital Marketing, Strategy, and Social Media

Systematic Literature Review (SLR) : Analisis Implementasi Pajak Pertambahan Nilai (PPN) E-Commerce dan Pajak atas Penjualan Barang Mewah (PPNBM) pada Sekyor Industri Otomotif di Indonesia

2024-10-20T23:52:23+00:00

The government faces difficulties in handling tax matters, especially income tax from online sales, because the rapid progress of the business world is not always matched by advances in the legal system. It remains difficult to determine the amount of tax owed and monitor e-commerce activities. Meanwhile, the majority of the APBN is financed by taxes. Income Tax (PPh) provides the largest income for the country, followed by Value Added Tax (PPn) and Sales Tax on Luxury Goods (PPnBM). The research method used is the Systematic Literature Summary (SLR) Method where only 20 publications on the Analysis of the Application of Value Added Tax (VAT) in the E-commerce Sector and Sales Tax on Luxury Goods (PPnBM) in the Indonesian Automotive Industry Sector were used in this research. The results of this research show that VAT collection on e-commerce transactions and intensive PPnBM in the Indonesian automotive sector has various impacts on the economy, especially in the long term. However, periodic evaluation is needed to ensure its long-term effectiveness. In addition, tax compliance from medium-sized businesses needs to be improved through a holistic approach involving awareness, knowledge and adequate infrastructure

Keywords: Implementation of VAT, Literature Study, PPNBM, VAT in the E-commerce Sector

Strategi Transformasi dan Implementasi Human Capital Readiness pada PT PLN

2024-10-21T00:03:08+00:00

Facing the complex dynamics of the energy industry, PT Perusahaan Listrik Negara (PLN) has strategically formulated a subholding strategy to enhance operational efficiency, optimize asset utilization, and improve service quality to customers. Moreover, fostering human capital readiness has been a crucial focus for PLN to ensure its workforce possesses the skills and knowledge necessary to adapt to the rapid changes in the industry. Evaluating these development programs is an integral part of the human capital fostering strategy. Thus, this paper highlights PLN's efforts to enhance its competitiveness in an increasingly competitive and dynamic energy market.

Keywords: Industri Energi, Kesiapan Berubah, Kesiapan Sumber Daya Manusia, Strategi Subholding, PT PLN.

Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Opal Coffee Medan

2024-10-21T00:42:13+00:00

This study aims to determine the effect of discipline and environment on employees’ performance of Opal Coffee Medan. This type of research is explanatory research. The Population in this study were all employees of Opal Coffee Medan, totaling 57 employees. The sampling technique is to use a saturated sample where the entire population will be used as the research sample. In the study which will be distributed with questionaires measured by a Likert scale. The data analysis used multiple linear regression analysis and the coefficient of determination as well as simultaneous test and partial test. The results showed that discipline and environmental partially or simultaneously have a positive and significant effect on employee achievement of Opal Coffee Medan. The result of the coefficient of determination test showed that the value of R Square Showed that the influence of discipline and environment on work performance was 57.1% and the remaining 42.9% was influenced by other factors originating from outside this research model such as given incentive and internal communication. Based on the results of this study, the implications for management are to further improve discipline and quality of environment.

Keywords: Employees’Performance, Work Discipline, Work Environment,

Analisis Marketing Mix pada PT.Wafdullah Tamu Mulia Cabang Bengkulu dalam Menghadapi Persingan Pasar Kota Bengkulu

2024-10-21T00:49:51+00:00

This research aims to determine the application of the marketing mix and also the obstacles faced by PT. Wafdullah Tamu Mulia Bengkulu Branch in market competition. This research method is a type of qualitative research. Data collection techniques used were observation, interviews and documentation and the number of informants was 8 people consisting of employees and congregants. The results of this research are that PT. Wafdullah Tamu Mulia Bengkulu Branch has implemented a marketing mix in market competition which can be seen firstly, the product focuses on offering regular Umrah packages, Umrah plus, full Ramadhan Umrah, Furoda Hajj and Smart Hajj secondly, the prices offered are affordable by the third congregation, the place is very strategically located and easy to find in the middle of the fourth city of Bengkulu province, the promotion is in accordance with the marketing concept starting from advertising with social media and also interacting directly door to door. Cost limitations are one of the obstacles in competition for Hajj and Umrah organizers where high operational costs can be an obstacle in improving service quality because every pilgrim has the right to choose and assess a Hajj and Umrah organizer. So that PT. Wafdullah Guest Mulia's Bengkulu branch has effective and efficient operational costs to improve service quality.

Keywords: Hajj And Umrah, Market Competition, Marketing Mix.