https://journal.lembagakita.org/index.php/emt/issue/feed Jurnal EMT KITA 2024-01-29T21:02:47+07:00 Muhammad Wali journal@lembagakita.org Open Journal Systems <p class="media-heading">The <strong>Jurnal EMT KITA</strong> is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation.</p> <p>The <strong>Jurnal EMT KITA</strong> is registered by the Indonesian Institute of Sciences (LIPI) with Number SK: 0005.25496204 / JI.3.1 / SK.ISSN / 2017.02 - February 23, 2017 (starting edition Vol. 1, No. 1, January - June 2017) . Print ISSN: <a href="https://issn.lipi.go.id/terbit/detail/1488038580" target="_blank" rel="noopener">2579-7972</a>; ISSN Online: <a href="https://issn.lipi.go.id/terbit/detail/1485315026" target="_blank" rel="noopener">2549-6204</a>. Currently in the Indonesian Publication Index (IPI), Google Scholar, Indonesian Scientific Journal Database (ISJD), One Search Indonesia, Copernicus, Orchid, Academia, Researchgate, and in other international indexation processes.</p> https://journal.lembagakita.org/index.php/emt/article/view/1782 Pengaruh Karakteristik Individu dan Lingkungan Kerja Terhadap Kinerja Karyawan: Studi Kasus pada PT Pelabuhan Indonesia Regional 2 Panjang 2023-11-11T23:45:27+07:00 Hendri Dunan hendri.dunan@ubl.ac.id Agra Adiyasya Abdullah agraadiyasyaabdullah30@gmail.com <p><em>This research aims to examine the influence of individual characteristics and the work environment on employee performance at PT Pelabuhan Indonesia Regional 2 Panjang. Using quantitative methods, this research collected data from 154 employees, representing 25% of the total population. Primary data obtained through direct surveys uses instruments that have been tested for validity and reliability. Data analysis was carried out using multiple linear regression techniques using SPSS software. The research results show that there is a significant simultaneous influence between individual characteristics and the work environment on employee performance. These findings provide new insight into the factors that influence performance in work environments such as PT Pelabuhan Indonesia Regional 2 Panjang.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Hendri Dunan, Agra Adiyasya Abdullah https://journal.lembagakita.org/index.php/emt/article/view/1705 Pengaruh Kepercayaan Konsumen dan Komitmen Konsumen Terhadap Niat Beli Produk Elektronik di Bandung, Jawa Barat 2023-10-28T03:01:13+07:00 Ayu Anora ayuanora@bumipersada.ac.id Sandi Setiadi setiadi442976@gmail.com Rizky Maulana maulanarizky14@gmail.com Noornissa Sarah Ginanjar nissa.ginanjar@gmail.com <p><em>This research aims to investigate the impact of customer trust and commitment on the purchase intentions of consumers regarding electronic products in Bandung, West Java. The respondents for this study consisted of 100 consumers of electronic products in the city of Bandung, West Java, selected through convenience sampling. The analytical model employed in this research is multiple linear regression. The findings of the regression analysis reveal a positive influence of both trust and commitment on the purchase intentions of consumers of electronic products in the city of Bandung, West Java. Moreover, it is observed that both trust and commitment significantly contribute to purchase intentions individually, with a significance level of α= 0.05.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Ayu Anora, Sandi Setiadi, Rizky Maulana, Noornissa Sarah Ginanjar https://journal.lembagakita.org/index.php/emt/article/view/1930 Analisis Perkembangan Penduduk Miskin, Karakteristik Kemiskinan dan Kedalaman Kemiskinan di Indonesia 2023-12-16T10:45:45+07:00 Yuwarman Mansur mansuryuwarman@gmail.com <p><em>Poverty is a very complex issue that affects all countries in much the same way. Poverty is a socio-economic phenomenon that transcends not only religious boundaries but also ethnic and national boundaries. The main purpose of this study is to conduct a descriptive analysis to clarify the number of poor people in Indonesia, the characteristics of poverty, how the depth of poverty has developed and to what extent, and the impact on the Indonesian economy. It is something to do. The data used in this study is panel data that collects cross-sectional data from all provinces in Indonesia, and the time-series data is from the past five years from 2017 to 2021. The analysis results of the "Survey Research" show that the number of poor people living in relative poverty in Indonesia exists in Papua, West Papua, NTT, Maluku, and Gorontalo provinces. Absolute poverty is widespread in East Java, Central Java, and West Java. On the other hand, looking at the characteristics of poverty, poverty among rural residents is more serious than among urban residents. Looking at the depth of poverty, the provinces of NTT, Maluku, and West Papua can be cited poverty levels are high here compared to other provinces in Indonesia.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Yuwarman Mansur https://journal.lembagakita.org/index.php/emt/article/view/1783 Analisis Strategi Pemasaran Bukit Muncak Temiangan Kabupaten Lampung Barat 2023-11-11T23:45:44+07:00 Bryan Nielsen Manullang bryannielsen21@gmail.com Tina Miniawati Barusman tina@ubl.ac.id <p><em>This research aims to conduct a marketing strategy analysis at the Muncak Temiangan Hill tourist attraction in West Lampung Regency. This research was conducted with the guidance of Dr. Tina Miniawati Barusman, SE., M.BA. Muncak Temiangan Hill is a tourist destination that combines the beauty of natural panoramas with various aspects of tourism to create significant economic value. However, based on observations of these tourist attractions, there was a 90% decrease in the number of visitors in 2021 compared to the previous year. By identifying these problems, the main aim of this research is to conduct a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis on Muncak Temiangan Hill Tourism. The research method used is a narrative approach with a qualitative approach. Data was collected through interviews, observation, and documentation. SWOT analysis and SWOT matrix are used to formulate and select optimal marketing tactics to increase the attractiveness of Muncak Temiangan Hill and overcome the decline in the number of visitors.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Bryan Nielsen Manullang, Tina Miniawati Barusman https://journal.lembagakita.org/index.php/emt/article/view/1819 Pengaruh Gaya Mengajar Guru dan Kepuasan Belajar Siswa Terhadap Hasil Belajar Siswa (Studi Kasus pada SMK Triyasa Surabaya) 2023-11-19T16:04:06+07:00 Tita Andira Diahvitaloka titaandira24@gmail.com Iswati iswati@ibmt.ac.id <p><em>This problem examines (1) Does the teacher's teaching style influence student learning outcomes at Triyasa Vocational School, Surabaya? (2) Does student learning satisfaction influence student learning outcomes at Triyasa Vocational School, Surabaya? (3) Do teachers' teaching styles and student learning satisfaction influence student learning outcomes at Triyasa Vocational School, Surabaya? The aim is to determine the influence of teacher teaching style and student learning satisfaction on learning outcomes with correlation research. Data collection uses questionnaires/questionnaires and documentation by taking samples using the Proportionate random sampling technique. Data analysis uses multiple linear regression analysis. The results of the research show that teaching style at t count 0.145 ≤ t table 2.016, learning satisfaction at t count 1.160 ≤ t table 2.016, teaching style and student learning satisfaction at F count 1.086 and Sig 0.347 ≥ Sig 0.05 (5%), the variables tested have no influence on student learning outcomes.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Tita Andira Diahvitaloka, Iswati https://journal.lembagakita.org/index.php/emt/article/view/1841 Pengaruh Sektor Pertanian, Kehutanan dan Perikanan, Sektor Jasa Pendidikan, Sektor Jasa Kesehatan dan Kegiatan Sosial, Terhadap PDRB ADHK Kabupaten Kerinci Tahun 2013 – 2022 2023-11-22T15:01:42+07:00 Dewi Ernita dewi.ernita14@gmail.com Erni Febrina Harahap ernifebrinaharahap@bunghatta.ac.id <p><em>This research aims to analyze the influence of the agriculture, forestry, and fisheries sectors, the education services sector, the health services sector, and social activities, as well as the construction sector on the Gross Regional Domestic Product (GRDP) Allocation of Funds from Natural Wealth and Constitutional Rights (ADHK) of Kerinci Regency in the period 2013 – 2022 partially and simultaneously. This research evaluates the extent of influence of the agriculture, forestry, and fisheries sectors, the education services sector, the health services and social activities sector, and the construction sector on the PDRB ADHK of Kerinci Regency partially and simultaneously. The research methodology used involves a qualitative descriptive and quantitative descriptive approach. The research results show that there is a positive influence of the agriculture, forestry, and fisheries sectors, the education services sector, the health services and social activities sector, and the construction sector on the PDRB ADHK of Kerinci Regency. This effect reaches 100% simultaneously.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Dewi Ernita, Erni Febrina Harahap https://journal.lembagakita.org/index.php/emt/article/view/1842 Sektor Basis dan Penyerapan Tenaga Kerja di Kota Sungai Penuh 2023-11-22T15:02:01+07:00 Silvia Rahayu silviarhy1038@gmail.com Dorris Yadewani dorris290@gmail.com <p><em>This research aims to identify the dominant base sectors in Sungai Banyak City and evaluate the level of labor absorption in these sectors. The data used comes from secondary sources, namely the websites of BPS Sungai Banyak City and BPS Jambi Province. The data analysis method involves a qualitative descriptive approach and quantitative descriptive analysis. The data collection period is 2018-2022. The analytical instrument applied involves Location Quotient (LQ) and labor absorption in the base sector. The research results show that there are four significant basic sectors in Sungai Banyak City in the 2018-2022 period. These sectors include Mining and Quarrying (LQ 1.11), Agriculture, Forestry and Fisheries (LQ 1.31), Construction (LQ 1.31), and Wholesale and Retail Trade (LQ 1.95). The highest labor absorption will occur in the Agriculture, Forestry and Fisheries sectors in 2022, with a total of 44,428 people. Meanwhile, the Wholesale and Retail Trade sector will absorb the largest number of workers in 2022, amounting to 15,013 people. The Mining and Construction sector, which is included in the other sectors category, accounts for 12,480 people in 2022.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Silvia Rahayu, Dorris Yadewani https://journal.lembagakita.org/index.php/emt/article/view/1789 Evaluasi Efektivitas Penggunaan Anggaran Modal pada Koperasi Konsumen Syariah An-Nisa 2023-11-19T20:14:30+07:00 Nadiva Dzakirah 200501110267@student.uin-malang.ac.id Maretha Ika Prajawati maretha@uin-malang.ac.id <p><em>This research aims to determine capital management and evaluate the effectiveness of using the capital budget. In this research, the research location was carried out at the An-Nisa Sharia Consumer Cooperative, Batu City. The research subjects were cooperative administrators who served as chairman. The method used is a descriptive qualitative method. Data collection techniques are used in interviews, observation, and documentation. The research results show that the condition of cooperatives in capital management and evaluation of effectiveness in using the capital budget from the previous year to the present is in very good condition. The existence of monthly, quarterly, semester and annual reports makes it more optimal for monitoring and reporting the condition of the cooperative.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Nadiva Dzakirah, Maretha Ika Prajawati https://journal.lembagakita.org/index.php/emt/article/view/1843 Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Kesehatan dan Keselamatan Kerja: Studi Empiris pada Perusahaan Infrastruktur dan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2021 2023-11-22T15:02:19+07:00 Angella Natalia Susanty angellanatalias@gmail.com Aminah aminah@ubl.ac.id <p><em>Disclosure of occupational health and safety is a crucial aspect of corporate social responsibility, requiring in-depth attention from the company. This research aims to analyze the impact of company size, leverage, and company age on Occupational Health and Safety (K3) disclosure. The research object involves infrastructure and mining companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The method applied is panel data regression analysis. The research results show that company size and company age have a positive effect on occupational health and safety disclosures, while leverage has a negative effect on occupational health and safety disclosures.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Angella Natalia Susanty, Aminah https://journal.lembagakita.org/index.php/emt/article/view/1851 Pengaruh Return on Asset, Return on Equity Terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019–2021 2023-11-24T20:33:13+07:00 Syafaatul Laily syafaatullaily16@gmail.com <p><em>This research aims to investigate the influence of Return on Assets (ROA) and Return on Equity (ROE) on share prices in manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange during the 2019–2021 period. The sampling method used was purposive sampling with certain criteria. Ten companies were selected as samples from a population of 47 Food &amp; Beverage Manufacturing companies after applying the purposive sampling method. Analysis was carried out through multiple regression and hypothesis testing using the partial t-test, simultaneous F test with a significance level of 5%, and coefficient of determination test. This research aims to provide a deeper understanding of the relationship between Return on Assets (ROA) and Return on Equity (ROE) with stock prices in the context of Food and Beverage manufacturing companies. The results of this research are expected to provide a significant contribution to academic and practical literature in the field of corporate finance. Therefore, this research has relevant implications for investors, company management, and interested parties in making investment decisions in the Food and Beverage sector.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Syafaatul Laily https://journal.lembagakita.org/index.php/emt/article/view/1833 Analisis Perkembangan Usaha Kecil dan Menengah di Indonesia 2023-11-20T22:26:52+07:00 Osi Hayuni Putri osihayuniputri@gmail.com Masrida Zasriati mel.liantifa@gmail.com Dorris Yadewani dorris290@gmail.com <p><em>This research aims to determine the effect of growth in the number of UKM, growth in UKM Labor Force and growth in UKM Export Value on the growth of UKM GDP contribution in Indonesia and the magnitude of the influence. The research methodology used is a qualitative descriptive and quantitative descriptive approach. The results of the research are that there is an influence of the growth in the number of UKM, the growth of the UKM workforce and the growth of the value of UKM exports on the growth of the GDP contribution of UKM in Indonesia. 81.1%.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Osi Hayuni Putri, Masrida Zasriati, Dorris Yadewani https://journal.lembagakita.org/index.php/emt/article/view/1918 Analisis Pengaruh Gaya Kepemimpinan Konsultatif dan Beban Tugas terhadap Tingkat Komitmen Karyawan di PT. Bank BCA KCP Bali 2023-12-08T21:00:48+07:00 Edi Susilo edisusilo@itbm-bali.ac.id Upik Sri Sulistyawati upik@itbm-bali.ac.id <p><em>This research aims to investigate the influence of consultative leadership style and task demands on employee organizational commitment at PT. Bank BCA KCP Bali, as well as to measure the extent to which leadership and task demands influence the organizational commitment of employees at PT. Bank BCA KCP Bali. This research was carried out at PT. Bank BCA KCP Bali with a research object population involving all employees. The number of respondents involved was 53 people. The results of the F-test (simultaneous) show that all the variables studied have a significant influence on increasing the commitment of PT employees. Bank BCA KCP Bali, with an F-calculated value that exceeds the F-table value at a significance level of □= 5%. Partially, the t-test results show that the most significant variable influences the commitment of PT employees. Bank BCA KCP Bali is a task demands variable, with a t-count value that is greater than the consultative leadership variable which has a smaller t-count value.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Edi Susilo https://journal.lembagakita.org/index.php/emt/article/view/1920 Analisis Dampak Beban Kerja Terhadap Kepuasan Kerja Karyawan pada Bandara Sultan Iskandar Muda di Provinsi Aceh 2023-12-12T16:39:47+07:00 M Bakri muhammad.bakri@serambimekkah.ac.id Cut Rusmina cut.rusmina@serambimekkah.ac.id Filia Hanum filiahanum@serambimekkah.ac.id Juwita juwita@serambimekkah.ac.id Zainuddin zainuddin@serambimekkah.ac.id <p><em>This research aims to investigate the impact of workload on the level of employee job satisfaction at Sultan Iskandar Muda Airport (SIM) in Aceh Province. The research population involved all employees of Sultan Iskandar Muda Airport, with 62 people selected as samples using the Slovin formula. This sample includes various divisions at Sultan Iskandar Muda Airport. The data analysis method used is linear regression. The results of the research show that the independent variable, namely workload, has a significantly positive effect on the dependent variable, namely employee job satisfaction at Sultan Iskandar Muda Airport in Aceh Province.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Muhammad Bakri, Cut Rusmina, Filia Hanum, Juwita, Zainuddin https://journal.lembagakita.org/index.php/emt/article/view/1919 Pengaruh Costumer Review dan Influencer Review pada Niat Beli di Aplikasi Shopee dengan Kepercayaan Sebagai Variabel Moderasi 2023-12-08T21:01:05+07:00 Hamdani hamdanmandala@gmail.com Ambar Lukitaningsih hamdanmandala@gmail.com Nonik Kusuma Ningrum hamdanmandala@gmail.com <p style="font-weight: 400;"><em>This study aims to investigate the impact of customer reviews and Influencer reviews on purchase intention and the mediating role of trust in the relationship. A quantitative study was conducted. Two hundred respondents from students who live in Yogyakarta consist of five districts: The cities of Yogyakarta, Bantul, Sleman, Gunung Kidul, and Kulon Progo. divided into two groups to self-assess their opinions on customer reviews, Influencer reviews, trust, and purchase intent. The collected data were analyzed using the Statistical Program for Social Science (SPSS) using SPSS version 25.00. The results of the study show that Influencer Reviews and Customer Reviews have a positive effect on purchase intentions. On the other hand, trust failed to moderate Customer Reviews and failed to show its effect. However, Trust Moderates Influencers' Purchase Intentions and strengthens significantly and positively. Trust as a moderating variable is also validated in this study.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Hamdani, Ambar Lukitaningsih, Nonik Kusuma Ningrum https://journal.lembagakita.org/index.php/emt/article/view/1912 Pengaruh Digital Marketing, Brand Image, dan Price Terhadap Keputusan Masyarakat dalam Memilih Produk Umroh pada PT. Mahabbah Islamic Tour dan Travel 2023-12-08T21:00:39+07:00 Muhammad Iqbal 30121999iqbal@gmail.com Alim Murtani alimmurtani@gmail.com <p><em>Umrah is a series of worship that can be performed at any time. This research aims to find out how much influence digital marketing, brand image and price have on pilgrims' decisions to perform Umrah. The analysis technique used is the multiple linear regression analysis technique. The results of the research analysis carried out with an alpha of 5% show that the results of simultaneous multiple linear regression analysis between digital marketing, brand image, and price variables influence the decision to perform Umrah and together influence the congregation's decision to perform Umrah. Likewise, partially the digital marketing variables, brand image, and price each influence the congregation's decision to give zakat online. The magnitude of the influence contained in the coefficient of determination is 0.812, meaning that 81.2% of the congregation's decision variable chooses the Umrah product (Y) which can be explained by the variables digital marketing (X1), brand image X2), and price (X3). Meanwhile, the remaining 18.8% can be explained by other variables not used in this research.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Muhammad Iqbal, Alim Murtani https://journal.lembagakita.org/index.php/emt/article/view/1910 Pengaruh Customer Relationship Management dan Kualitas Layanan Terhadap Kepuasan Nasabah PT. Clipan Finance Bandar Lampung 2023-12-08T20:59:39+07:00 Hafiz Fernanda Putra hafizfernandaputra@gmail.com Tri Lestira Putra Warga Negara 1tira@ubl.ac.id <p><em>In facing increasingly fierce competition in the era of globalization, especially in the motor vehicle financing sector, companies must focus on effective marketing strategies. Customer Relationship Management (CRM) is the main basis for creating various product references for customers. This research aims to analyze the influence of Customer Relationship Management (CRM) and Service Quality on customer satisfaction at PT. Clipan Finance Bandar Lampung. This research used quantitative methods involving 61 respondents as samples. Data analysis was carried out using a multiple linear regression model, by calculating the coefficient of determination and testing the hypothesis using the t test and F test. The research results show that the t test (partial) confirms that Customer Relationship Management (CRM) and Service Quality have a positive and significant influence on satisfaction customers. Meanwhile, the results of the F test state that together, Customer Relationship Management (CRM) and Service Quality have a significant effect on customer satisfaction. Analysis of the coefficient of determination concludes that Customer Relationship Management (CRM) and Service Quality jointly influence customer satisfaction at PT. Clipan Finance Bandar Lampung.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Hafiz Fernanda Putra, Tri Lestira Putra Warga Negara https://journal.lembagakita.org/index.php/emt/article/view/1911 Pengaruh Budaya Organisasi dan Kompensasi Terhadap Kinerja Pegawai (Studi Kasus Pada Kantor Kecamatan Pugung) 2023-12-08T21:00:00+07:00 Rehan Aryadinata irehanaryadinata1909@gmail.com <p><em>This research aims to analyze the impact of Organizational Culture and Compensation on employee performance at the Pugung District Office. The research method used is descriptive quantitative with primary and secondary data. The research population involved 30 employees of the Pugung District Office. The instrument was tested for validity and reliability. Multiple Linear Regression Tests, the Statistical Test, the F Statistical Test, and the Coefficient of Determination Test are used to analyze the hypothesis. The research results show that there is a significant influence between Organizational Culture (X1) and Compensation (X2) on employee performance. The respective significance values are 0.000 (&lt; 0.05) and 0.002 (&lt; 0.05). This means that the higher the Organizational Culture and Compensation, the higher the employee performance. The simultaneous test results show that H3 is accepted, indicating the simultaneous influence of X1, and The remainder, amounting to 36.2%, is explained by other factors outside the research model.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Rehan Aryadinata https://journal.lembagakita.org/index.php/emt/article/view/1978 Pengaruh Profitability, Leverage, Corporate Size, dan Capital Intensity Terhadap Effective Tax Rate 2023-12-24T10:35:14+07:00 Ismail Nur Zaidan danizaidan26@gmail.com Yuli Tri Cahyono ytc115@ums.ac.id <p><em>The purpose of this study is to analyze the effect of profitability, leverage, corporate size, and capital intensity on an effective tax rate (ETR). This type of research is quantitative, with secondary data. The data used is in the form of annual financial reports from manufacturing companies in the consumer goods industry sector for the 2018-2020 period. The data source for this research was obtained from the Indonesia Stock Exchange (IDX) website. The variable in this study is ETR, profitability, leverage, corporate size, and capital intensity. The data analysis method is descriptive statistical analysis. The results showed that the variables of profitability, leverage, and corporate size have an effect, while the capital intensity variable does not affect the ETR.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Ismail Nur Zaidan, Yuli Tri Cahyono https://journal.lembagakita.org/index.php/emt/article/view/1922 Profitability in the Banking Sector: A Case From the State-Owned Banks of Indonesia 2023-12-12T16:40:09+07:00 Dewi Maya Sari dewi@politeknikaceh.ac.id Mislinawati mislinawati@politeknikaceh.ac.id Sri Wahyuni sriwahyuni@bumipersada.ac.id <p><em>Finding empirical proof of how asset management, liquidity, and leverage affect the profitability of Indonesian state-owned banks listed on the stock exchange is the aim of this study. The information used comes from SOE annual financial statements from 2016 to 2018. Based on sample selection criteria, a total of 39 firms were identified in this study. Multiple linear regression was used to evaluate the data. Based on the research results, profitability is positively impacted by asset management and liquidity, however leverage has a negative effect.</em></p> 2024-01-01T00:00:00+07:00 Copyright (c) 2024 Dewi Maya Sari, Mislinawati; Sri Wahyuni https://journal.lembagakita.org/index.php/emt/article/view/2095 Pengaruh Investasi, Belanja Modal, dan Pendapatan Asli Daerah Pemerintah Daerah Terhadap Pertumbuhan Ekonomi 2024-01-13T23:28:10+07:00 M Fahmi Zulvan b200190192@student.ums.ac.id Heppy Purbasari b200190192@student.ums.ac.id <p><em>Economic growth is very important for the development of regencies and cities. The purpose of this study was to determine the effect of investment, capital expenditure, and local revenue (PAD) on economic growth. This study uses a population of district and city local governments in the Java and Bali regions, in the period 2018 to 2020. Furthermore, this study uses quantitative methods with data sources derived from the website of the Supreme Audit Agency (BPK) of the Republic of Indonesia and the Central Bureau of Statistics (BPS). The data used are in the form of district and city government financial reports and economic growth. Based on the sampling criteria, this study obtained 360 districts and cities from 2018 to 2020. This study uses multiple regression testing as a tool to answer the hypothesis and research model. The results of this study are that investment and PAD affect economic growth, which means that the amount of investment and PAD managed by local governments can cause economic growth in regencies and cities. Meanwhile, capital expenditure does not affect economic growth because regencies and cities that have high capital expenditure will reduce the value of economic growth.</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 M Fahmi Zulvan, Heppy Purbasari https://journal.lembagakita.org/index.php/emt/article/view/1925 Dampak Interaksi Liabilitas terhadap Profitabilitas sebelum dan ketika Covid-19 pada Perusahaan Perbankan di Indonesia 2023-12-12T16:40:27+07:00 Fitri Yunina fitriyuninamarzuki@gmail.com Maidar maidar@unmuha.ac.id Hernata Br. Manuru manuru@unmuha.ac.id <p><em>This research aims to analyze the impact of interactions between liabilities, both short and long-term, on the profitability of banking companies in Indonesia before and during the Covid-19 pandemic. A quantitative approach is used using secondary data from pooled data or time series. The research sample consisted of 32 companies, with an observation period of 3 years, thus covering 96 observations as research objects. Analysis of research results, both partially and simultaneously, shows that short-term liabilities and long-term liabilities have a significant influence on the profitability of banking companies. These findings contribute to the understanding of the relationship between liability structure and financial performance of banking companies, especially in facing the economic challenges caused by the global pandemic.</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Fitri Yunina, Maidar, Hernata Br. Manuru https://journal.lembagakita.org/index.php/emt/article/view/2105 Pengaruh Ukuran Perusahaan, Profitabilitas, dan Ukuran Kantor Akuntan Publik Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2020-2022) 2024-01-15T08:19:27+07:00 Mirza Shafira Rachmawati b200200454@student.ums.ac.id Fauzan fau136@ums.ac.id <p><em>The purpose of this study was to analyze the effect of Company Size, Profitability, and Public Accounting Firm Size on Audit Report Lag (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on Bei in 2020-2022). This type of research is quantitative. The data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual report of food and beverage sub-sector manufacturing companies in 2020-2022. The data in this study are secondary data. The data collection method is the documentation method, which is done by collecting audited annual financial reports listed on the Indonesia Stock Exchange for the 2020-2022 period and available on the official website www.idx.co.id. The literature study method is carried out by analyzing journals, books, and other sources. This study uses descriptive statistical analysis methods, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. Hypothesis testing includes classical assumption tests as a condition of multiple linear regression. Company size has no effect on audit report lag with a t value of 0.633 and a significance of 0.528&gt; 0.05. Profitability has a negative and significant effect on audit report lag with a t value of -2.991 and a significance of 0.003 &lt;0.05. KAP size has a negative and significant effect on audit report lag with a t value of -3.096 and a significance of 0.002 &lt;0.05.</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Mirza Shafira Rachmawati, Fauzan https://journal.lembagakita.org/index.php/emt/article/view/2092 Pengaruh Komunikasi Pemasaran melalui Motivasi Konsumen pada Keputusan Pengguna Kartu Halo: Studi Kasus di Kota Padang, Sorong, dan Bandung 2024-01-13T08:18:06+07:00 Erizal Nazaruddin erizaln@eb.unand.ac.id Ferdinant Nuru nuruferdinant@gmail.com Dudi Yudhakusuma dudi.yudha@yahoo.com <p><em>The purpose of this study was to analyze the effect of Company Size, Profitability, and Public Accounting Firm Size on Audit Report Lag (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on Bei in 2020-2022). This type of research is quantitative. The data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual report of food and beverage sub-sector manufacturing companies in 2020-2022. The data in this study are secondary data. The data collection method is the documentation method, which is done by collecting audited annual financial reports listed on the Indonesia Stock Exchange for the 2020-2022 period and available on the official website www.idx.co.id. The literature study method is carried out by analyzing journals, books, and other sources. This study uses descriptive statistical analysis methods, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. Hypothesis testing includes classical assumption tests as a condition of multiple linear regression. Company size has no effect on audit report lag with a t value of 0.633 and a significance of 0.528&gt; 0.05. Profitability has a negative and significant effect on audit report lag with a t value of -2.991 and a significance of 0.003 &lt;0.05. KAP size has a negative and significant effect on audit report lag with a t value of -3.096 and a significance of 0.002 &lt;0.05.</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Erizal Nazaruddin, Ferdinant Nuru, Dudi Yudhakusuma https://journal.lembagakita.org/index.php/emt/article/view/1931 Resiproritas Antar Petani dalam Tradisi Alap Ari Turun Tanam dan Panen Padi di Desa Terang Bulan Kecamatan Aek Natas 2023-12-16T10:46:04+07:00 Mona Ratu Munthe nadasafrina887@gmail.com Bakhrul Khair Amal bakhrulkhairamalfis@unimed.ac.id <p><em>Reciprocity refers to an exchange system carried out using reciprocal relationships. This research aims to describe and analyze exchanges between farmers in the alap ari tradition. The method used in this research is qualitative with a descriptive approach. This research is in Terang Bulan Village, Aek Natas District. Data collection techniques are through observation, in-depth interviews, and documentation. The results of the research show that the exchange patterns that occur between farmers using a reciprocity system are comparable and negative. Farmers use a system of exchange of services and money, where the exchange system carried out by farmers is a tradition that has existed for a long time which means working together and helping each other in completing all the work in the farmer's rice fields, basically, this tradition is called alap ari is referred to as proportional reciprocity which is an activity that simplifies, speeds up and eases all the work of farmers. Meanwhile, negative reciprocity is the existence of a wage system, so the tradition of helping voluntarily has begun to be abandoned by farmers in the village. So, researchers are interested in seeing the reasons why farmers switch to using money or a wage system to complete all their work in the fields</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Mona Ratu Munthe, Bakhrul Khair Amal https://journal.lembagakita.org/index.php/emt/article/view/2106 Analisis Pengaruh PDRB Per Kapita, Jumlah Penduduk Miskin dan Investasi Terhadap Indeks Pembangunan Manusia (IPM) di Provinsi Kalimantan Timur Tahun 2017-2021 2024-01-15T08:19:48+07:00 Ergi Armanda Williyan ergiarmanda09@gmail.com Maulidyah Indiria Hasmarini mmaulidyah@ums.ac.id <p><em>Development is influenced by several factors, one of which is the quality of human resources which is usually represented by the Human Development Index (IPM) which is an indicator of achieving higher quality human development. This study aims to analyze the effect of Per Capita GRDP, Number of Poor Population and Investment on the Human Development Index in 10 Regencies/Cities in East Kalimantan Province in 2017-2021. This research uses panel data analysis method with the selected model Fixed effect Model (FEM) and uses eviews 10 software. From the results of this study it can be concluded that partially the variables PDRB Per Capita, Domestic Investment (PMDN) and Poverty have a positive effect on IPM while for the variable Foreign Investment (PMA) has no effect on IPM.</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Ergi Armanda Williyan, Maulidyah Indiria Hasmarini https://journal.lembagakita.org/index.php/emt/article/view/1946 Pengaruh Motivasi Kerja dan Displin Kerja Terhadap Kinerja Karyawan pada PT. Intrias Mandiri Sejati Jakarta Selatan 2023-12-19T21:44:45+07:00 Fathan Arif dosen02154@unpam.ac.id Citra Arip Tiara citraariptiara01@unpam.ac.id <p><em>This research aims to analyze the influence of work motivation and work discipline partially or simultaneously on the performance of PT employees. Intrias Mandiri Sejati, South Jakarta. The research method used was quantitative using a sampling technique in the form of saturated sampling, and the number of respondents in this study was 67 people. Data analysis involves validity testing, reliability testing, classical assumption testing, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. From the results of the regression analysis, the regression equation Y = 13.391 + 0.528X1 + 0.196X2 is obtained. The correlation coefficient value between the independent variables (work motivation and work discipline) and the dependent variable (employee performance) is 0.698, indicating a strong relationship between these variables. The coefficient of determination value is 48.8%, indicating that employee performance variability can be explained by work motivation and work discipline, while the remainder (51.2%) is influenced by other factors not examined in this research. In hypothesis testing, the calculated F value is 30.459 &gt; F table (2.750), H0 is rejected and H3 is accepted. This means that there is a significant simultaneous influence between work motivation and work discipline on employee performance at PT. True Independent Intrias</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Fathan Arif, Citra Arip Tiara https://journal.lembagakita.org/index.php/emt/article/view/1564 Analisis Manajemen Persediaan Barang Dagang dalam Upaya Meningkatkan Kinerja Perusahaan (Studi Kasus pada Penggilingan Padi Bumi Makmur) 2023-09-11T16:49:46+07:00 Agatha Pratiwi agathapratiwi07@gmail.com Aminah aminah@ubl.ac.id <p><em>Inventory management is an effort to determine the size of inventory levels and control them effectively and efficiently the inventory of merchandise. This study aims to find out, test and analyze merchandise inventory management in an effort to improve the performance of Bumi Makmur Rice Milling Company for the period January to June 2022. The technique used by the author in further analyzing and finding facts is through merchandise inventory cards with the perpetual FIFO method and the calculation of company profit / loss. The results of the analysis show a significant increase in inventory from January to June 2022. The performance of Bumi Makmur Rice Milling Company as measured using profitability ratio with gross profit margin calculation also increased significantly, although in the second month it experienced a slight decline. Companies are advised to use merchandise inventory cards so that the company can know exactly the stock of inventory in the warehouse.</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Agatha Pratiwi, Aminah https://journal.lembagakita.org/index.php/emt/article/view/2093 Analisis Pengaruh Kualitas Pelayanan, Nilai yang Diterima, dan Citra Perusahaan terhadap Kepuasan Nasabah Tabungan di PT. Bank Syariah Indonesia (BSI) Kota Sorong 2024-01-13T08:18:28+07:00 Satrya Bayu Irawan satryabayu@yahoo.com Willyan Sahetapy willystapy@gmail.com Nurlela alelamarpy@gmail.com <p><em>This research aims to analyze the impact of service quality, value received, and company image on savings customer satisfaction at PT. Indonesian Sharia Bank (BSI) Sorong City. The research sample consisted of 177 savings customers selected using the convenience sampling method from the total population of PT savings customers. Indonesian Sharia Bank (BSI). Primary data was collected through questionnaire distribution. Data analysis was carried out using multiple linear regression. Hypothesis testing was carried out partially (t-test) and simultaneously (F test) with a significance level (α) of 5%. The research results show that the independent variables, namely service quality, value received, and company image, significantly influence PT savings customer satisfaction. Bank Syariah Indonesia (BSI) both partially (t-test) and simultaneously (F-test). Of these three variables, service quality is the variable that has the most dominant influence on customer satisfaction at PT. Indonesian Sharia Bank (BSI).</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Satrya Bayu Irawan, Willyan Sahetapy, Nurlela https://journal.lembagakita.org/index.php/emt/article/view/1707 Dampak Reputasi, Responsifitas, Pemberian Hadiah, dan Rekomendasi terhadap Nasabah yang Berpindah dari BSI ke Bank Konvensional 2023-10-28T03:01:59+07:00 Salamatun Asakdiyah salamatun.asakdiyah@mgm.uad.ac.id Rachmiani rachmimustaqim@gmail.com Musafir musafirnyaklak@gmail.com Hasim hasimhasim8160@gmail.com <p><em>This research aims to investigate the impact of reputation, responsiveness, gift-giving, and recommendations on Brand Switching, especially the movement of customers from Conventional Banks to Bank Syariah Indonesia (BSI). The research method uses multiple linear regression with a Likert Scale to collect data from 100 respondents who are customers from various cities in Indonesia, including Yogyakarta, Gorontalo, and Surakarta. The validity test results show that all variables have a valid correlation with Brand Switching. Multiple linear regression revealed that gifts had the greatest impact, while recommendations had a lower impact. The F test and t-test confirm that reputation, responsiveness, gift-giving, and recommendations simultaneously and partially significantly influence Brand Switching. Even though the Multiple R shows a relationship of 61.7%, the Adjusted R Square of 35.5% indicates that the model does not fully explain variations in Brand Switching. The conclusions of this research provide insight for bank management to improve reputation, responsiveness, and gift-giving strategies to reduce the level of Brand Switching. Future research is recommended to consider additional variables and a qualitative approach to explore the factors that influence customer decisions.</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Salamatun Asakdiyah, Rachmiani, Musafir, Hasim https://journal.lembagakita.org/index.php/emt/article/view/1936 Analisis Hubungan Antara Social Media Marketing dan Online Customer Review Terhadap Purchase Decision melalui Trust pada Aplikasi Tiktok sebagai Media Pemasaran 2023-12-18T22:34:38+07:00 Pipit Ardianti Pipitardianti9@gmail.com Putri Dwi Cahyani putri.dc@ustjogja.ac.id Luisa Tria Hatmanti Hutami trialusia@ustjogja.ac.id <p style="font-weight: 400;"><em>Tiktok is a social media application that is currently gaining popularity among the public, because its interesting features and easy access make TikTok one of the most popular applications. Tiktok was originally only used as social media which was only intended for entertainment, but now Tiktok is also used by people to promote their products. The study's overarching goal is to learn how consumers' confidence in the TikTok app affects their purchasing choices in relation to Social Media Marketing and online Customer Reviews. The study used a purposive sample technique to collect data from 112 residents in Denpasar City. Surveys were sent out to gather data, which was then analyzed by multiple linear regression. The results show that Trust significantly influences Purchase Decisions, Social Media Marketing significantly influences Trust, online Customer Reviews significantly impact Trust, and Trust significantly impacts Purchase Decisions</em></p> 2024-01-10T00:00:00+07:00 Copyright (c) 2024 Pipit Ardianti, Putri Dwi Cahyani, Luisa Tria Hatmanti Hutami https://journal.lembagakita.org/index.php/emt/article/view/2047 Analisis Perkembangan Pasar Derivatif di Indonesia 2024-01-07T20:45:15+07:00 Ahmad Fuadi Tanjung ahmadfuaditj@gmail.com Raju Adha adhanasution018@gmail.com Marliyah marliyah@uinsu.ac.id <p><em>This research aims to analyze the development of the derivatives market in Indonesia. The derivatives market in Indonesia is experiencing rapid growth in response to increasing economic complexity and the need for risk management. This research aims to analyze the development of the derivatives market in Indonesia with a focus on inhibiting factors and opportunities. This research method uses a qualitative approach with a literature study method. Overall, the derivatives market in Indonesia has experienced significant growth in recent years, marked by an increase in futures contract trading volume on the Jakarta Futures Exchange (BBJ). Product innovation, such as stock indices and interest rate futures contracts, as well as the involvement of institutional investors, are the main factors driving this growth. However, the growth of the derivatives market in Indonesia is still relatively slow compared to neighboring countries in the Asian region. The results of this research show that after COVID-19, the derivatives market in Indonesia has bounced back after the fall in the JCI. Governments and markets worked together, addressing risks and recovering well. Derivatives are a solution to manage risk, but education needs to be improved. Despite reforms, challenges remain. This reflects changes and efforts to deal with economic uncertainty.</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 Ahmad Fuadi Tanjung, Raju Adha, Marliyah https://journal.lembagakita.org/index.php/emt/article/view/2072 Analisis Organizational Citizenship Behavior (OCB) dan Work-Life Balance dalam Meningkatkan Kinerja Karyawan Generasi Z di PT Galang Tinggi Raya 2024-01-12T10:51:14+07:00 Gandi Muhammad Fajar gandimfajar2323@gmail.com <p><em>Every company expects optimal employee performance to support the achievement of the company's main goals. This research aims to explore the impact of Organizational Citizenship Behavior (OCB) and Work-Life Balance on improving the performance of Generation Z employees at PT Galang Tinggi Raya. In addition, this research identifies supporting and inhibiting factors in improving the performance of Generation Z employees at PT Galang Tinggi Raya. This research involved a sample of 5 employees from PT Galang Tinggi Raya. The main approach in data collection is interviews as the primary method. The research results show that the implementation of OCB at PT Galang Tinggi Raya, especially in the aspect of Altruism (providing voluntary assistance to colleagues), has gone well. It was found that providing help to coworkers, both regarding tasks and personal problems, contributed positively to employee performance.</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 Gandi Muhammad Fajar https://journal.lembagakita.org/index.php/emt/article/view/2031 Pengaruh Reward, Gaya Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Karyawan Pada PT. PLN (Persero) ULP Sampit 2024-01-05T23:15:38+07:00 Vieda Samalla b100180066@student.ums.ac.id Moechammad Nasir mn193@ums.ac.id <p><em>Employee performance at PT PLN (Persero) ULP Sampit is influenced by three main factors, namely organizational culture, leadership style, and rewards. Analysis was carried out through a series of instrument tests, classical tests and hypothesis tests in surveys involving respondents using questionnaires. The collected data was analyzed using SPSS version 24 statistical software. The results showed that (1) rewards have an impact on employee performance, although not significant; (2) leadership style also has an impact on employee performance, but not significantly; and (3) organizational culture has a significant and positive influence on employee performance.</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 Vieda Samalla, Moechammad Nasir https://journal.lembagakita.org/index.php/emt/article/view/2050 Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Daerah Pesawaran 2024-01-07T20:45:38+07:00 Erwin Novriansyah erwinnovriansyah123@gmail.com Afrizal Nilwan afrizalnilwan@ubl.ac.id <p><em>Pesawaran Regency is one of the regions in Lampung that has received the Fair Without Exceptions (WTP) predicate from the Financial Audit Agency (BPK). This research aims to measure the impact of existing variables on the quality of regional financial reports. This research uses a quantitative approach with a purposive sampling method and a Likert scale measurement. Data was collected by distributing questionnaires to 30 respondents, employees of the Regional Financial and Asset Management Agency (BPKAD) of Pesawaran Regency who focus on the financial sector. The research results show that variable X1, namely the accounting information system, and variable X2, namely the internal control system, influence the quality of financial reports. These findings contribute to further understanding regarding the role of accounting information systems and internal control in ensuring the quality of regional financial reports.</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 Erwin Novriansyah, Afrizal Nilwan https://journal.lembagakita.org/index.php/emt/article/view/2069 Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Disiplin Kerja Pada PT Saprotan Utama Nusantara Semarang 2024-01-12T10:34:50+07:00 Sinta Rosmiyati 211202006420@mhs.dinus.ac.id Awanis Linati Haziroh awanislinati@dsn.dinus.ac.id <p><em>Discipline is an important need in every business because company goals cannot be achieved without being supported by strong employee work discipline. The level of work discipline possessed by PT Saprotan Utama Nusantara Semarang is still very low. For this reason, this research aims to find out how work environment and work motivation influence work discipline at PT Saprotan Utama Nusantara Semarang. In analyzing the problems that occurred the author used quantitative methods. The respondents in this research were employees of PT Saprotan Utama Nusantara Semarang with a sample of 120 using purposive sampling. The results of this research are that work environment variables and work motivation have a positive and statistically significant effect on work discipline</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 Sinta Rosmiyati, Awanis Linati Haziroh https://journal.lembagakita.org/index.php/emt/article/view/2176 Analisis Pengaruh Ketersediaan, Kualitas Produk, Promosi, dan Harga terhadap Kepuasan Konsumen Pengguna MacBook di Jakarta Selatan 2024-01-28T12:08:09+07:00 Ruth Mariana Bunga Wadu ruthbungawadu@upnvj.ac.id Rio Wirawan rio.wirawan@upnvj.ac.id <p><em>This research aims to analyze the influence of product availability, product quality, promotion, and price on consumer satisfaction with Macbook laptop users in South Jakarta. Through a multiple linear regression analysis approach, this research uses primary data processed using SPSS tools. The results of the validity test show that the research variables are recognized as valid, and the reliability test shows a good level of reliability. VIF analysis confirmed the absence of multicollinearity problems. By using a regression equation, the research results show that product availability, product quality, promotion, and price together influence consumer satisfaction. The individual t-test on these variables produces significant values. Therefore, the hypothesis proposed in this study is accepted. These findings support the importance of promotional strategies in increasing consumer satisfaction and strengthening product positions in the market. The practical implications of this research guide for companies to design more effective marketing strategies, improve product quality, optimize promotions, and design more effective pricing policies to achieve higher consumer satisfaction.</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 Ruth Mariana Bunga Wadu, Rio Wirawan https://journal.lembagakita.org/index.php/emt/article/view/2000 Pengaruh Sistem Pemasaran Hasil Pertanian dan Keterbatasan Penjualan Terhadap Perekonomian Petani 2024-01-05T23:15:32+07:00 Julia E Prastiwi ekaprastiwi296@gmail.com <p><em>This research discusses the influence of marketing and sales strategies on the economy of farmers in Bayem Village, Kasembon District, Malang Regency. This research aims to determine the impact of the agricultural product marketing system on the farmer's economy in Bayem Village, as well as to evaluate the influence of the agricultural product marketing system and sales limitations on the farmer's economy in Bayem Village. The sampling technique used a simple random sampling method with a total sample of 35 farmers in Bayem Village. The data analysis technique used is multiple linear regression analysis. The research results show that marketing strategies have a significant effect on the farmer's economy. This can be seen from the calculation results for the t variable for Marketing Strategy (X1) of 2,933 with a significance value (sig.) or partial p-value of 0.006, which is smaller than 0.05. Therefore, Marketing Strategy (X1) taking into account other variables has a partially significant influence on the dependent, namely the Farmer's Economy (Y). Furthermore, sales also have a significant effect on the farmer's economy, with a t value of the X2 variable of 3.076 and a significance value of 0.004, which is also less than 0.05. This shows that X2 has a significant influence on the dependent variable, namely Y. Overall, marketing and sales strategies together have a significant influence on the farmer's economy. This is confirmed by the calculation results in the Anova F Test of 17,124 with an F test significance (Sig) of 0.000, which is less than 0.05. Therefore, it can be concluded that there is a simultaneous influence of the independent variable on the dependent variable so that H0 is rejected and H1 is accepted.</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 Julia E Prastiwi https://journal.lembagakita.org/index.php/emt/article/view/2096 Analisis Penyerapan Tenaga Kerja Industri Sedang dan Besar di Kabupaten Jepara Tahun 2001-2022 2024-01-13T23:28:33+07:00 Muhammad Aria Restihani Pratama ariapratama.m24@gmail.com Muhammad Arif arif@ums.ac.id <p><em>Absorption of labor is one of the crucial things in a region, with the presence of labor the unemployment rate in the region can be reduced and this will in itself help to increase economic development. This research aims to analyze the influence of the district minimum wage, population, number of GRDP industries in the industrial sector, education level, and export value. The analytical method used is a quantitative method with ECM data regression. The results of this research show that in the short term labor absorption in Jepara Regency in 2001-2022 is influenced by population and number of industries, while in the long term, it is only influenced by the number of industries.</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 Muhammad Aria Restihani Pratama, Muhammad Arif https://journal.lembagakita.org/index.php/emt/article/view/2070 Pengaruh Profitabilitas, Likuiditas, Struktur Aset, dan Pertumbuhan Penjualan Terhadap Struktur Modal pada Perusahaan Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 2024-01-12T10:35:39+07:00 David Imam Buana davidib672@gmail.com Karmawan karmawan77@gmail.com Wenni Anggita enghietha@gmail.com <p><em>This research aims to test and analyze the influence of profitability, liquidity, asset structure, and sales growth on capital structure in companies in the consumer goods industry sector. This type of research is quantitative research with a sample of companies in the consumer goods industry sector. The independent variables used in this research are profitability, liquidity, asset structure, and sales growth, while the dependent variable in this research is capital structure. The sample in this study was 32 companies using the purposive sampling technique. The data analysis method used is multiple regression analysis. Based on the results of research conducted with a sample of 32 companies, it can be concluded as follows: (1) The profitability variable has a significant positive influence on capital structure because the company is carrying out expansion which requires a lot of funds to encourage increased profits in the future. (2) The liquidity variable has a significant negative influence on capital structure because sector companies that have high liquidity means they can pay short-term debt, so they tend to reduce total debt, which ultimately will make the capital structure smaller. (3) The asset structure variable does not have an influence on the capital structure because most of the company's fixed assets are financed with the company's internal funds. An increase in fixed assets is not always followed by an increase in long-term debt. (4) The sales growth variable does not influence the capital structure because sales tend not to be supported by an efficient increase in the company's capital, resulting in operational costs that are too high</em></p> 2024-01-20T00:00:00+07:00 Copyright (c) 2024 David Imam Buana, Karmawan, Wenni Anggita https://journal.lembagakita.org/index.php/emt/article/view/2085 Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2017-2022 2024-01-12T10:51:40+07:00 Shinta Dwi Agustin shintadwi@gmail.com Norma Rosyidah normarosyidah24@gmail.com <p><em>This research aims to investigate the impact of zakat expenditure by banks, company size, and Islamic social responsibility on profits. This research data was obtained from the annual financial report (Annual Report) of sharia commercial banks for the 2017-2022 period. The research method used is quantitative with data analysis using a multiple linear regression model. Hypothesis testing is carried out through partial tests (T test) and simultaneous tests (F test) with a significance level of 5%. Simultaneous test results show that bank zakat expenditure, company size, and ISR together have a positive and significant effect on profits. Partially, the bank zakat expenditure variable shows a positive and significant effect on profits, while company size and ISR do not have a significant effect on profits of sharia commercial banks. Testing each independent variable on the dependent variable shows that the zakat expenditure variable (X1) does not have a positive and significant effect on profit (Y). Company size (X2) has a partial effect on profit (Y) with a significant signature value. On the other hand, the ISR variable (X3) does not have a significant influence on profits (Y) in Islamic commercial banks in Indonesia.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Shinta Dwi Agustin, Norma Rosyidah https://journal.lembagakita.org/index.php/emt/article/view/2103 The Role of Green Intellectual Capital Towards Masuliyyah Improving Environmental 2024-01-15T08:18:53+07:00 Agus Yudianto agus.yudianto@unwir.ac.id Tuti Yuliawati tutiyuliawati@itbu.ac.id <p><em>Environmentally, the company tries to achieve a level of environmental protection as part of the organization's sustainability goals. Meanwhile, socially, companies must also benefit society so that their existence gains social legitimacy. This research examines the influence of Green Intellectual Capital (GIC) towards Masuliyyah Improving Environmental Performance. In its implementation, green intellectual capital consists of Green Structural Capital (GSC), Green Human Capital (GHC), and Green Relational Capital (GRC), which reflect the intangible assets owned by the company, including knowledge, wisdom, experience, and innovation with attention to environmental welfare. This research is related to abstract ideas or theories and is often used to develop new concepts or provide new interpretations of existing theories. Through comprehensive literature analysis, this kind of research can produce research models that can be developed in further empirical research. The role of Masuliyyah green intellectual capital is environmentally friendly sustainability of human capital, the impression felt by organizational elements in their journey to discover and build organizational knowledge and improve the organization's environmental performance by focusing on needs, comfort, and a sustainable environment, but also providing the meaning of learning, innovation, maintaining friendly environment, support and attention to organizational elements to achieve common goals towards masuliyyah improving environmental performance.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Agus Yudianto, Tuti Yuliawati https://journal.lembagakita.org/index.php/emt/article/view/2156 Analisis Faktor Harga dan Mutu dalam Keputusan Pembelian Konsumen terhadap Sepeda Motor Listrik GESITS di Indonesia 2024-01-25T11:45:48+07:00 Achmad Maezar Bayu Aji achmad.azb@nusamandiri.ac.id Alfian Firmansyah vian7036@gmail.com Stelly Julia Macpal stellymacpal@gmail.com <p><em>In the development of the electric motorbike industry in Indonesia, this research focuses on the influence of price and quality on vehicle purchasing decisions, especially Gesits electric motorbikes. Manufacturers, facing fierce competition, continue to improve product quality, price and design to meet consumer needs. By involving 52 respondents (25% of the population of 207 units sold), this study exceeds the recommended minimum sample size. The results of multiple linear regression analysis show that price and quality factors have a significant correlation and strongly influence Gesits purchasing decisions. This research contributes to understanding the purchasing factors of electric motorbikes, providing strategic insight for manufacturers in improving quality and pricing.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Achmad Maezar Bayu Aji, Alfian Firmansyah, Stelly Julia Macpal https://journal.lembagakita.org/index.php/emt/article/view/2136 Pengaruh Disiplin Kerja, Komitmen Organisasi dan Person Job Fit Terhadap Kinerja Karyawan Pada Sektor Industri Mebel di CV Gardenia Java Ngabul Jepara 2024-01-23T10:02:17+07:00 Sinta Agustina 211202006825@mhs.dinus.ac.id Dian Prawitasari sari.dianprawita@dsn.dinus.ac.id Vicky Oktavia vicky.oktavia@dsn.dinus.ac.id Mochammad Eric Suryakencana Wibowo ericsurya@dsn.dinus.ac.id <p><em>Companies are expected to be able to maximise the limited human resources they have in order to meet the goals of a company that has been set. The purpose of this study is to determine the variable influence of work discipline, organisational commitment, and person job fit on employee performance at </em>CV Gardenia Java<em>. The research method used is quantitative method. The object of research is one of the furniture industries in Jepara. The population in this study were employees in the production department with a total of 105 people. The data collection technique used was a questionnaire. Data analysis using multiple linear regression with the help of the SPSS 25 application. In analysing data using statistical methods using validity, reliability, and normality tests. To ascertain whether the data meets the basic assumptions of the study, a classic assumption test is carried out. In addition, researchers will conduct multicollinearity, heteroscedasticity, T test, simultaneous test (F), and determination test. The results of this study indicate that: (1) Work discipline variable has a positive influence on employee performance as indicated by the b1 value (work discipline coefficient value) of 0.678 which means that the more work discipline increases, the employee performance will increase; (2) Organisational commitment variable has a positive influence on employee performance satisfaction, that is, if organisational commitment increases, employee performance will increase. This is indicated by the coefficient value of organisational commitment (b2) of 0.478; (3) The person job fit variable has a positive influence on employee performance as indicated by the person job fit coefficient value of 0.561 (b3). This means that if person job fit becomes more affordable, employee performance will increase.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Sinta Agustina, Dian Prawitasari, Vicky Oktavia, Mochammad Eric Suryakencana Wibowo https://journal.lembagakita.org/index.php/emt/article/view/2146 Pengaruh Green product, Green Price dan Green Brand Image Terhadap Keputusan Pembelian Produk Galon Le Minerale 2024-01-24T01:07:59+07:00 Salma Novita Ulya 211202006333@mhs.dinus.ac.id Diana Aqmala diana.aqmala@dsn.dinus.ac.id <p><em>The purpose of this study was to analyze the effect of Green product, Green Price, and Green Brand Image on the Purchase Decision of Le Minerale Gallons. The data used in this study used a Google Form-based questionnaire, and the valid data collected were 120 respondents. The sampling method in this study was purposive sampling. The testing tool used is SPSS. The analysis method in this study uses quantitative primary data, using multiple linear analysis research methods, the test stages carried out are: validity, reliability, multiple linear regression, F test, t test and coefficient of determination. The results of this study indicate that the variables Green product, Green Price, Green Brand Image partially and simultaneously have a positive and significant effect on purchasing decisions. This research provides significant benefits for Le Minerale gallon companies by opening up in-depth insights into consumer preferences for sustainability aspects, such as green product, green price and Green Brand Image. The results of this study can guide more targeted marketing strategies, allowing companies to increase product appeal, expand market share, and build stronger relationships with environmentally conscious consumers. By deeply understanding consumer purchasing decisions, companies can optimize their sustainability efforts to achieve greater positive impact in the market.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Salma Novita Ulya, Diana Aqmala https://journal.lembagakita.org/index.php/emt/article/view/2097 Pentingnya Kualitas Pelayanan dalam Anuitas dengan Tinjauan Financial Highlight Asuransi di PT. Asuransi Umum Bumiputera Muda 1967 Cabang Medan 2024-01-13T23:28:53+07:00 Oktavia Handayani maya2707sari@gmail.com Maya Sari maya2707sari@gmail.com Adelia Nopiazinda adeliapanjaitan18@gmail.com Rizki Anugrah rizkianugrah@uinsu.ac.id Sri Ulfa Rahayu oktaviahandayani90@gmail.com <p><em>The Importance of Service Quality in Annuities with a Review of Financial Highlights of Insurance at PT. Bumida General Insurance 1967. This research focuses on the importance of service quality in the annuity products offered by PT. Bumida General Insurance 1967. By combining qualitative and quantitative approaches, this study evaluates how service quality affects customer perceptions and company financial performance. The findings show that superior service quality plays an important role in increasing customer confidence and strengthening the company's financial position in the insurance sector. The data analysis technique used is the data triangulation technique, namely testing similar data from various sources. Based on the results of these observations, it appears that the quality of customer service at Bumida General Insurance 1967 Medan Insurance branch is quite good. This is demonstrated by the absence of complaints from customers who remain and do not move to other service companies or insurance companies. Bumida 1967 continues to survive in world competition even though many other insurance companies have emerged that are no less large. Currently, Asuransu Bumida 1967 is still one of the largest insurance companies in Indonesia. However, the quality of service at the Bumida Bersama Life Insurance Medan branch must continue to be improved so that the positive image that has been created can be maintained.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Oktavia Handayani, Maya Sari, Adelia Nopiazinda, Rizki Anugrah, Sri Ulfa Rahayu https://journal.lembagakita.org/index.php/emt/article/view/2165 Evaluasi Efektivitas Iklan Aero Street di Media Sosial dengan Consumer Decision Model (CDM) 2024-01-28T11:54:33+07:00 Eri Mardiani erimardiani1@gmail.com Rizky Zakariyya Rasyad rizky@wicida.ac.id Irene Hasian irene.hasian@trisaktimultimedia.ac.id <p><em>Social media advertising plays a crucial role in marketing. This research evaluates the influence of advertising messages and Brand recognition on consumer Attitudes on social media, using the Consumer Decision Model (CDM) on Aero Street advertising. A total of 100 respondents were selected through purposive sampling. Data was collected through questionnaires and analyzed using multiple linear regression. The results show that the advertising message variables (I, Information) and Brand recognition (B, Brand recognition) have a positive effect on consumer Attitudes (A, Attitude), such as A = 2.172 + 0.229F + 0.258B. The calculated F statistical test is 19.005, exceeding the F table of 3.090, indicating a significant joint influence. The advertising message and Brand recognition variables simultaneously and partially have a significant effect on consumer Attitudes, showing the effectiveness of Aero Street advertising on social media with CDM.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Eri Mardiani, Rizky Zakariyya Rasyad, Irene Hasian https://journal.lembagakita.org/index.php/emt/article/view/2163 Pengaruh Faktor-Faktor Kualitas, Nilai, dan Preferensi Merek terhadap Loyalitas Konsumen pada Produk Bromen 2024-01-28T11:52:18+07:00 Didih Muhamad Sudi dmsudi.ugb@gmail.com Anto Purwadi anto.purwadi@trisaktimultimedia.ac.id Alfian Firmansyah vian7036@gmail.com <p><em>This research investigates the influence of perceived quality, perceived value, brand preference, and consumer satisfaction on consumer loyalty for Bromen products. The research method involves multiple regression analysis using multiple linear regression measuring instruments. The results of the validity and reliability tests show that all research variables are reliable and valid. Regression analysis reveals that perceived value and brand preference significantly influence consumer loyalty, with contributions of 18.8% and 25.3%. Even though perceived quality and consumer satisfaction make a positive contribution, both are not statistically significant. The coefficient of determination of 18.8% shows that variations in consumer loyalty can be explained by these four factors. The implications of this research underline the importance of companies increasing brand preference through intensive marketing strategies and adding added value to products to strengthen perceived value, while still paying attention to perceived quality and consumer satisfaction to strengthen consumer loyalty.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Didih Muhamad Sudi, Anto Purwadi, Alfian Firmansyah https://journal.lembagakita.org/index.php/emt/article/view/2187 Analisis Faktor-faktor yang Mempengaruhi Perilaku Pembelian Kompulsif di Pusat Perbelanjaan: Studi Kasus pada Indomaret dan Alfamart di Kabupaten Bantul 2024-01-29T21:02:47+07:00 Yuli Utami yuliutami@umy.ac.id <p><em>This study aims to investigate the impact of income, age, gender, and education level on compulsive buying behavior in shopping centers in Bantul Regency, Yogyakarta Special Region Province, with a focus on Indomaret and </em><em>Alfamart stores. A total of 200 consumer respondents who met the criteria, namely having made purchases 3 times, were selected using convenience sampling. Data collection was carried out through questionnaires, and data analysis used statistical equipment. The research results show that of the four variables tested as determinants of compulsive buying behavior, only sex (gender) has a significant influence on this behavior. In contrast, income, age, and education level could not be identified as differentiating factors for compulsive buying behavior. It is known that only age has a significant effect on compulsive buying behavior, while income, gender, and education level do not have a significant impact on compulsive buying behavior at Indomaret and Alfamart shopping centers.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Yuli Utami https://journal.lembagakita.org/index.php/emt/article/view/2183 Peran Motivasi, Disiplin, dan Kompensasi dalam Meningkatkan Kinerja Pegawai PT PLN Bali 2024-01-29T21:01:58+07:00 Akmil Asril akmilasril@gmail.com <p><em>This research aims to examine the influence of motivation, work discipline and compensation on the performance of PT PLN employees in Bali Province. By focusing on the dynamics of the number of electricity customers, company organizational structure, and human resource performance, this research integrates these variables in a comprehensive thinking framework. The data analysis method uses multiple linear regression and hypothesis testing, with performance measurement involving aspects of quality, quantity, cooperation, initiative and reliability. The research results show that simultaneously motivation, work discipline, and compensation have a significant influence on employee performance. Partially, motivation and work discipline have a positive and significant influence on performance, while compensation is not significant. The coefficient of determination (R2) indicates that these factors can explain variations in employee performance of 68.1%. A partial analysis of compensation implies that the system may be based on employee skills and performance outcomes, while the assumption of employee well-being suggests that the level of compensation may not significantly influence performance. The research results show that there are factors that influence the performance of human resources in the electricity industry. The implications include improving human resource management policies, creating a more productive work environment, and improving the quality of employee performance to achieve company goals. These findings can be the basis for developing more effective management strategies at PT PLN in Bali Province.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Akmil Asril https://journal.lembagakita.org/index.php/emt/article/view/2122 Pengaruh Kualitas Audit, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Delay 2024-01-18T20:38:24+07:00 Septi Maharani Puspitasari septimaharani16@gmail.com Suyatmin Waskito Adi suy182@ums.ac.id <p><em>This research aims to examine the factors that influence audit delays in primary consumer goods companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The factors studied include audit quality, profitability, solvency, and company size. Research data was obtained from company financial reports taken via www.idx.co.id. The analytical method used is multiple linear regression with the help of the SPSS program. The analysis results show that audit quality and solvency have a significant influence on audit delay. High audit quality tends to reduce the possibility of audit delays, while high solvency increases the possibility of audit delays. On the other hand, profitability and company size do not have a significant effect on audit delay. The findings show that audit quality and solvency influence audit delay, while profitability and company size do not. The implications of these findings can help practitioners understand the dynamics of audit delay better</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Septi Maharani Puspitasari, Suyatmin Waskito Adi https://journal.lembagakita.org/index.php/emt/article/view/1909 Pengaruh Relationship Marketing terhadap Loyalitas Konsumen pada Rafins Indonesia 2023-12-08T20:58:41+07:00 Arinda Triana arindatrianaa@gmail.com <p><em>This research aims to identify the relationship between marketing variables and marketing indicators, namely Trust, Commitment, Communication, and Problem Solving and analyze the impact of this relationship on customer loyalty at Rafins Indonesia. This research is quantitative and uses associative methodology. The population of this study was followers of the Instagram account @rafinsindonesia, totaling 1,342 followers, while the sample consisted of 93 respondents who were Instagram followers of Rafins Indonesia. The sampling technique used is probabilistic sampling, with data sources from primary data and secondary data. Questionnaires and interview methods were used to collect the data required in this investigation, using the Likert scale as the main data collection technique. Research findings show that alpha values are in the range of 0.001 to 0.05, indicating increased customer loyalty through Relationship Marketing strategies. In addition, the estimated t value—8.279, is greater than the t table value of 1.986—resulting in rejection of H0 and acceptance of Ha. This means that the pillars of Relationship Marketing such as commitment, communication, and dispute resolution have a positive and significant influence on customer loyalty at Rafins Indonesia.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Arinda Triana https://journal.lembagakita.org/index.php/emt/article/view/2164 Pengaruh Inflasi, Tingkat Suku Bunga, dan Kinerja Keuangan Terhadap Return Saham (Studi Empiris pada Perusahaan Consumer non-cyclicalss Yang Terdaftar di Bursa Efek Indonesia Periode 2017–2022) 2024-01-28T11:52:41+07:00 Siska Wijayanti siskawijayanti42@gmail.com Lyandra Aisyah Margie dosen02217@unpam.ac.id <p><em>This research aims to determine and empirically prove the influence of inflation, interest rates, and financial performance on stock returns (empirical study of non-cyclical consumer companies listed on the Indonesian Stock Exchange for the 2017 - 2022 period). The data used is secondary data, and the method used is panel data regression analysis with the help of e-views. The sample selected based on purposive sampling criteria was 21 companies. The results of this study show that inflation, interest rates, and financial performance simultaneously influence stock returns. Partially, inflation and financial performance influence stock returns. However, interest rates do not affect stock returns.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Siska Wijayanti, Lyandra Aisyah Margie https://journal.lembagakita.org/index.php/emt/article/view/2133 Peningkatan Kualitas Layanan untuk Meningkatkan Minat Konsumen di Rest Area KM 49A Tol Bakauheni Palembang 2024-01-23T10:01:14+07:00 Bintang Setiawan bintangsetiawan60@gmail.com Defrizal defrizal@ubl.ac.id <p><em>This research aims to evaluate the quality of service at Rest Area 49A Bakauheni Palembang Toll Road and analyze the efforts made by the Rest Area owner to improve service quality, with the hope of stimulating consumer interest in stopping by. The research method applied is qualitative with an interview approach. The theoretical basis used includes aspects of marketing management, service quality, and interest in visiting rest areas. The research results show that the quality of service at Rest Area 49A includes extensive facilities, such as parking lots, worship facilities, and clean and comfortable food stalls. The services provided by employees include quick response to customer complaints, attention to customer needs, as well as friendly, polite, and polite service. In terms of security guarantees, the Rest Area protects its visitors. Rest Area owners make various efforts to improve service quality, including increasing security, increasing comfort, and improving facilities to ensure customer satisfaction.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Bintang Setiawan, Defrizal https://journal.lembagakita.org/index.php/emt/article/view/2134 Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai di Sekretariat DPRD Kota Bandar Lampung 2024-01-23T10:01:54+07:00 Indana Zulfa indanazulfa719@gmail.com Hepiana Patmarina hepiana.patmarina@ubl.ac.id <p><em>The purpose of this research is to determine the impact of work inspiration on the implementation of representation at the Bandar Lampung City DPRD secretariat, to determine the impact of the workplace on the implementation of representation at the Bandar Lampung City DPRD secretariat. Knowing the influence of work inspiration and the workplace on the implementation of representation at the Bandar Lampung City DPRD secretariat. This research uses a subjective exploration strategy with meeting techniques. The hypothetical premises used are inspirational, workplace, and representative execution hypotheses. Considering the consequences of directed exploration, it is reasonable that there is a positive and large impact between inspiration at the exhibition representing the Bandar Lampung City DPRD. Expanding inspiration within representatives can further develop worker performance, especially representatives of the Bandar Lampung City DPRD. There is a positive and critical influence between workplaces on the presentation of representatives of the Bandar Lampung DPRD. If offices increase, exhibitions will also increase or vice versa, if offices decrease, presentations will also decrease. There is a positive and critical influence between inspiration and the workplace on the presentation of representatives of the Bandar Lampung DPRD. Expanding inspiration and workplaces within representatives can further develop the performance of workers, especially workers in the Bandar Lampung City DPRD environment.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Indana Zulfa, Hepiana Patmarina https://journal.lembagakita.org/index.php/emt/article/view/2169 The Impact of Workplace Discipline, Placement, and Environmental Conditions on Employee Performance at the East Medan Pratama Tax Services Office 2024-01-28T11:55:18+07:00 M.Tareh Khaifis Lubis tarehkhaifis@yahoo.com Veriana veriana@uisu.ac.id Hendardi Gama Putra hendardi@uisu.ac.id Arie Febiansyah Pasaribu pasaribu@uisu.ac.id Safrida safrida@uisu.ac.id Yusrita yusrita@uisu.ac.id <p><em>This exploration plans to determine the impact of work discipline, arrangement, and workplace to some extent and, at the same time, representative execution at the East Medan Pratama Duty Administration Office. The exploration was led at the Medan Timur Pratama Expense Administration Office, Jalan Sukamulia Number 17A, Medan City, North Sumatra Region, postal code 20193, with a population of 95 individuals and an examination test of 93 individuals. Information assortment was completed through meetings, polls, and documentation. Using version 24 of the IMB Statistics for Product and Service Solution (SPSS) computer program, multiple regression analysis was used to analyze the data. Given the consequences of the examination, it was found that work discipline significantly affected the presentation of the representatives of the East Medan Pratama Expense Administration Office. This was upheld by the consequences of the examination of t count &gt; t-table (5.984 &gt; 1.987) at n = 93 at an importance level of 95%. The situation meaningfully affects the exhibition of the workers of the East Medan Pratama Duty Administration Office; this is upheld by the investigation of t count &gt; t-table (3.092 &gt; 1.987) at n = 93 at an importance level of 95%. The workplace affects the presentation of the representatives of the East Medan Pratama Expense Administration Office; this is upheld by the determined t &lt; t-table examination (0.569 &lt; 1.987) at n = 93 with an importance level of 95%. The worth of F-count &gt; F table (26.165 &gt; 2.71) expresses that together (different) there is a positive and huge impact of work discipline, situation, and workplace on the presentation of representatives of the East Medan Pratama Expense Administration Office.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 M.Tareh Khaifis Lubis, Veriana, Hendardi Gama Putra, Arie Febiansyah Pasaribu, Safrida, Yusrita https://journal.lembagakita.org/index.php/emt/article/view/2170 The Influence of Human Resource Quality, Organizational Commitment, and Work Motivation on Employee Performance at Two Medan Madya Tax Services Offices 2024-01-28T11:57:43+07:00 Nurul Febriyana Luhty Hasibuan hasibuan@uisu.ac.id Mira Srinina Bangun mirasrinina@uisu.ac.id Martunis martunis@uisu.ac.id Teuku Mirza teuku.mirza@uisu.ac.id Sri Gustina Pane srigustinapane@gmail.com Sri Rahayu sri.rahayu@uisu.ac.id <p><em>This study aims to assess the impact of human resource quality, organizational commitment, and work motivation individually and collectively on employee performance at the Medan Moderate Tax Service Office. The research was conducted at the Medan Transitional Tax Service Office, located at Jalan Sukamulia No. 17A, Medan, with a population of 117 and a research sample of 54 individuals. Data collection involved interviews, surveys, and documentation. The IBM Statistics for Product and Service Solution (SPSS) version 24 was utilized for data analysis, employing multiple regression analysis. The findings of the study reveal that the quality of human resources significantly influences the performance of employees at the Medan Dua Intermediate Tax Service Office. This is supported by the results of the t-test analysis (3.894 &gt; 2.009) at n = 54 with a 95% level of significance. Organizational commitment also impacts the performance of employees at the Medan Two Intermediate Tax Service Office, as indicated by t-test &gt; t-table analysis (2.861 &gt; 2.009) at n = 54 with a 95% level of significance. Similarly, work motivation affects the performance of employees at the Medan Two Moderate Tax Service Office, with t-test &gt; t-table results (5.751 &gt; 2.009) at n = 54 and a 95% level of significance. Furthermore, the F-test results (F-count &gt; F-table) indicate that collectively, there is a positive and significant influence of human resource quality, organizational commitment, and work motivation on the performance of employees at the Medan Intermediate Tax Service Office (31.463 &gt; 2.79).</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Nurul Febriyana Luhty Hasibuan, Mira Srinina Bangun, Martunis, Teuku Mirza, Sri Gustina Pane, Sri Rahayu https://journal.lembagakita.org/index.php/emt/article/view/2172 The Influence of Workload, Work Motivation, and Job Satisfaction on Employee Performance at the Lubuk Pakam Pratama Tax Services Office 2024-01-28T11:58:08+07:00 Astri Novia astrinovia92@gmail.com Asita Rahmadhayanti asitarahmadhayanti@uisu.ac.id Ahmad Ramadhan Simatupang ahmadramadhan@uisu.ac.id Ahmadi ahmadi@uisu.ac.id Tengku Ahmad Helmi tengkuahmadhelmi@uisu.ac.id Eddi Suprayitno eddisuprayitno@uisu.ac.id <p><em>This study aims to assess the influence of responsibility, work motivation, and job satisfaction individually and collectively on employee performance at the Lubuk Pakam Pratama Tax Services Office. The research was conducted at the Lubuk Pakam Pratama Tax Services Office, located at Jalan P. Diponegoro Number 30A, Medan, North Sumatra Region, postal code 20152, with a population of 122 individuals and a sample size of 55 individuals. Data collection involved interviews, surveys, and documentation. The data were analyzed using version 24 of the IBM Statistics for Product and Service Solution (SPSS) software, employing multiple regression analysis. Based on the findings of the study, it was observed that responsibility had a negative impact on the performance of employees at the Lubuk Pakam Pratama Tax Services Office. This was supported by the results of the t-test analysis (-3.528 &lt; 2.008) at n = 55 with a significance level of 95%. Work motivation influenced the performance of employees at the Lubuk Pakam Pratama Tax Services Office, as evidenced by the t-test analysis (8.587 &gt; 2.008) at n = 55 with a significance level of 95%. Job satisfaction also affected the performance of employees at the Lubuk Pakam Pratama Tax Services Office, as indicated by the t-test analysis (2.065 &gt; 2.008) at n = 55 with a significance level of 95%. The F-test value (F-count &gt; F table) of 36.178 &gt; 2.79 indicates that collectively, there is a positive and significant impact of responsibility, work motivation, and job satisfaction on the performance of employees at the Lubuk Pakam Pratama Tax Services Office.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Astri Novia, Asita Rahmadhayanti, Ahmad Ramadhan Simatupang, Ahmadi, Tengku Ahmad Helmi, Eddi Suprayitno https://journal.lembagakita.org/index.php/emt/article/view/2173 The Influence of Organizational Culture, Job Rotation, and Work Motivation on Employee Performance at the Lubuk Pakam Pratama Tax Services Office 2024-01-28T11:58:52+07:00 Amirul Syah amirulsyah@umsu.ac.id Iqbal Halim Ramadhan Nasution iqbalhalim@uisu.ac.id Iswandi Yusri iswandiyusri@uisu.ac.id Nurhalijah Harahap nurhalijahharahap@uisu.ac.id Paisal Amir Simatupang paisalamirsimatupang@uisu.ac.id Supriadi supriadi@uisu.ac.id <p><em>This study aims to determine the influence of organizational culture, job rotation, and work motivation simultaneously on employee performance at the Lubuk Pakam Pratama Tax Services Office. The research was conducted at the Lubuk Pakam Pratama Tax Services Office on Jalan P Diponegoro Number 30-A, Medan, with a population of 122 individuals and a research sample of 55 individuals. Data collection was carried out through interviews, questionnaires, and documentation. The data analysis method used was multiple regression analysis using the IBM SPSS Statistics software version 25. The findings of the analysis reveal that the performance of employees at the Lubuk Pakam Pratama Tax Services Office is positively influenced by organizational culture, as evidenced by the results of the t-table analysis (3.603 &gt; 2.008) at n = 55 and a 95% significance level. Job rotation does not significantly affect the performance of Lubuk Pakam Pratama Tax Services Office employees, supported by the t-value &lt; t-table analysis (0.444 &lt; 2.008) at n = 55 at a 95% significance level. On the other hand, work motivation has a significant impact on the performance of employees at the Lubuk Pakam Pratama Tax Services Office, as supported by the t-value &gt; t-table (3.613 &gt; 2.008) at n = 55 with a 95% significance level. The calculated F-value &gt; F-table (21.926 &gt; 2.79) indicates that collectively, there is a positive and significant influence of organizational culture, job rotation, and work motivation on the performance of Lubuk Pakam Pratama Tax Services Office employees.</em></p> 2024-01-30T00:00:00+07:00 Copyright (c) 2024 Amirul Syah, Iqbal Halim Ramadhan Nasution, Iswandi Yusri, Nurhalijah Harahap, Paisal Amir Simatupang, Supriadi