JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

Analisis Pengaruh Pengalaman Pengguna, Keamanan Privasi dan Kepuasan Terhadap Repuchase Intention pada Platform E-Commerce

2025-04-13T13:15:12+07:00

Repurchase intention on e-commerce platforms is the focus of this study, which seeks to assess the impact of user experience, privacy security, and happiness. The majority of people's purchasing decisions in the modern digital age have been made through online marketplaces. Consequently, in order to keep and grow customer loyalty, platform managers must comprehend the elements that impact repurchase intention. This research takes a quantitative approach by surveying 200 who regularly utilize online marketplaces. To examine how the independent variables impacted the dependent variables, the data were subjected to multiple linear regression analysis. The study found that repurchase intention is positively and significantly impacted by user satisfaction, privacy security, and overall user experience. These findings offer valuable insights for e-commerce industry firms looking to enhance their service offerings while prioritizing consumer pleasure, data protection, and positive experiences. In terms of theory, this research adds to what is already known about online shopping habits, particularly as they pertain to Indonesian e-commerce platforms.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Studi Kasus Warung Teh Dua-dua

2025-04-05T15:18:05+07:00

MSMES play a crucial role in Indonesia's economy, but most have not yet also adopted SAK EMKM for business actors. The purpose of this study is to explore the mechanism for preparing financial statements at Warung Teh Dua-Dua and whether it has been guided by SAK EMKM for business actors. of Warung Teh Dua-Dua is prepared and whether it has been guided by SAK EMKM, as well as identifying obstacles in its application. EMKM, as well as identifying obstacles in its application. This research applies a qualitative method with a descriptive approach, where data is collected through interview techniques, observation, and documentation. The research findings reveal that the financial statements of Warung Teh Dua-Dua are still limited to recording cash in and out and have not been guided by SAK EMKM and not yet guided by SAK EMKM. The main obstacle encountered is the lack of understanding of business actors about accounting, lack of training, and time constraints in preparing reports. time constraints on report preparation. In fact, the application of SAK EMKM can increase financial transparency and access to funding. Therefore, therefore, accounting training, utilization of simple technology, as well as support from the government so that MSMEs can implement SAK EMKM support from the government so that MSMEs can optimally implement SAK EMKM.

Analisis Kinerja Keuangan Pengelolaan Dana Desa Berdasarkan Rasio Efektivitas dan Rasio Efisiensi Pada Desa Padamulya Kecamatan Majalaya Kabupaten Bandung

2025-04-05T15:37:28+07:00

This study aims to evaluate the effectiveness and efficiency of financial management in Padamulya Village, Majalaya District, Bandung Regency, with a focus on the ADD (APBD) for the years 2022 and 2023. Given that the data analyzed consists of numerical figures from financial reports, this study employs a qualitative approach with data collection methods including interviews and documentation techniques. Data analysis is conducted descriptively using the effectiveness and efficiency ratio calculations. The findings indicate that the financial management by the Padamulya Village Government has been well-executed. The effectiveness ratio of village funds for 2022–2023 is categorized as effective, signifying that the village has successfully met its financial targets. However, variations in budget effectiveness were observed, primarily due to certain allocations disbursed at the end of the year that were not immediately realized and were only completed in the following year. Nevertheless, various planned programs were successfully implemented as expected. From an efficiency perspective, the village's budget management during this period was carried out optimally. The Padamulya Village Government considers an activity effective if it is implemented according to the predetermined plan. Overall, the village's financial management has demonstrated a positive performance in supporting local development and community welfare.

Pengaruh Program Pemutihan Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor SAMSAT Kabupaten Bandung II Soreang

2025-04-08T18:28:34+07:00

The vehicle tax amnesty program is a policy implemented by local governments to improve vehicle taxpayer compliance by eliminating penalties and providing tax relief. This study aims to analyze the effect of the vehicle tax amnesty program on vehicle taxpayer compliance at the SAMSAT Office of Bandung Regency II Soreang. This research employs a quantitative method with a associative approach. Data was obtained through questionnaires distributed to 100 registered vehicle taxpayers at the SAMSAT Office of Bandung Regency II Soreang. Data analysis was conducted using simple linear regression to examine the relationship between the vehicle tax amnesty program as an independent variable and taxpayer compliance as a dependent variable. The results show that the vehicle tax amnesty program has a positive and significant effect on taxpayer compliance. The coefficient of determination (R²) value of 27.7% indicates that the tax amnesty program explains 27.7% of the variance in taxpayer compliance, while the remaining 72.3% is influenced by other factors. However, the study also found the potential for moral hazard, where taxpayers tend to delay tax payments in anticipation of future amnesty programs.

Systematic Literature Review On Information Technology (IT) Skills And Understanding For Internal Auditors

2025-04-08T11:34:04+07:00

This systematic literature review examines the evolving role of Information Technology (IT) skills and understanding in enhancing the effectiveness of internal auditors. In recent years, the growing complexity and reliance on digital systems in organizations have prompted a shift in the required skill set for internal auditors. The review synthesizes studies from diverse sources to identify key IT competencies, tools, and frameworks that contribute to the internal audit function. It explores how IT knowledge influences auditing processes, risk management, and compliance assurance. Through a rigorous selection of peer-reviewed articles, books, and case studies, the review highlights the increasing importance of IT skills, including data analytics, cybersecurity awareness, and knowledge of emerging technologies. The findings indicate that internal auditors who possess a robust understanding of IT systems are better equipped to identify risks, evaluate controls, and provide strategic insights. The review also discusses the challenges auditors face in acquiring and applying these skills and offers recommendations for continuous professional development. Ultimately, this review underscores the necessity for internal auditors to bridge the gap between traditional auditing practices and modern technological advancements to enhance organizational governance and performance.

Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Sektor Infrastruktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023

2025-04-09T08:02:00+07:00

This study aims to analyze the effect of capital structure on profitability in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The capital structure in this study is measured using the debt to equity ratio (DER), while profitability is measured using Return on Asset (ROA). The research sample consisted of 55 infrastructure sector companies that met the selection criteria. Data were analyzed using simple linear regression. The results showed that the capital structure had a positive and significant effect on the profitability of infrastructure sector companies listed on the IDX in the 2021-2023 period.

Pengaruh Literasi Keuangan dan Kemudahan Paylater Terhadap Perilaku Keuangan Pada Generasi Z di Kota Bandung

2025-05-01T18:06:33+07:00

Technological advances from generation to generation have connected various aspects of life, including in terms of providing basic needs that can now be accessed more quickly. One of the impacts is the transformation of the function of money and the emergence of new payment methods such as paylater. Paylater is present as an alternative solution for individuals who have financial limitations but need goods or services instantly. This convenience, although it provides practical benefits, has the potential to trigger unhealthy financial behavior, especially among Generation Z who tend to be consumptive. The mismatch between income and expenses can lead to dependence on digital loans. Therefore, financial literacy skills are important to help individuals understand the risks and benefits of using paylater wisely. This study aims to determine the effect of financial literacy and the convenience of paylater on the financial behavior of Generation Z in Bandung City. This study uses a quantitative approach with a survey method through a questionnaire distributed to 100 Generation Z respondents who are active paylater users. The sampling technique uses purposive sampling. The results of the study indicate that both financial literacy and ease of paylater have a significant effect on financial behavior with a significance value of 0.000 (<0.05) and a calculated t value> t table (1.660). Data analysis techniques used include classical assumption tests, multiple linear regression, t tests, f tests, and coefficients of determination.

Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan dan Pengawasan Terhadap Penerimaan Pajak Restoran Pada Badan Pendapatan Daerah (Bapenda) Kabupaten Bandung II Soreang

2025-04-16T12:44:09+07:00

Restaurant tax is a key source of Local Own-Source Revenue (PAD) that supports regional development. However, its realization in Bandung Regency II Soreang remains suboptimal. This study aims to analyze the effect of tax understanding, service quality, and supervision on restaurant tax revenue. A quantitative method with an associative approach was used. Data were collected through questionnaires from 95 restaurant taxpayers. Data analysis techniques include validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, partial (t-test) and simultaneous (F-test) significance tests, and coefficient of determination (R²). The results show that tax understanding, service quality, and supervision have a positive and significant effect, both partially and simultaneously, on restaurant tax revenue. These findings highlight the importance of improving tax education, optimizing service quality, and strengthening supervision systems to enhance taxpayer compliance and local tax revenue.

Analisis Kepatuhan Wajib Pajak terhadap Penggunaan E-Filing dengan Pendekatan Technology Accetance Model (TAM) di Wilayah Blitar

2025-03-28T17:34:09+07:00

This study aims to explain the relationship between perceived usefulness and ease of use on the influence of taxpayer compliance using the E-Filing application. In addition, this study also evaluates the role of using the E-Filing application as an intervening variable between perceived usefulness and perceived ease of use on taxpayer compliance. This research method uses a quantitative approach by distributing questionnaires to Taxpayers via Google Form containing statements of agreement or disagreement with the statements in the questionnaire. The questionnaire was distributed to Taxpayers who had used the E-Filing tax application system in the Blitar area. Data were analyzed using IBM SPSS 26 and IBM AMOS 20. The results of this study are expected to provide an understanding of tax application users and provide knowledge for application developers about the factors that must be developed in the application to make it easier to accept and use.

Analisis Implementasi Manajemen Sistem K3 Dalam Upaya Pencegahan Resiko Kecelakaan Kerja di PT. X

2025-04-16T18:48:20+07:00

The main factors causing K3 violations include lack of supervision, discomfort in using PPE, and the lack of strict sanctions for violators. As a solution, companies can increase supervision through routine inspections, provide regular training, and implement a clearer incentive and sanction system to increase worker compliance with K3 regulations. The implications of this research point to the need to improve work safety culture in companies by involving all organizational elements in implementing SMK3. In this way, it is hoped that the risk of work accidents can be minimized and a safer and more productive work environment can be created.

Pengaruh Spending Self-Control dan Fintech Payment Terhadap Manajemen Keuangan Pribadi (Studi Kasus: Mahasiswa Universitas Teknologi Digital)

2025-04-18T11:23:41+07:00

This study evaluates the impact of Spending Self Control and Fintech Payment on personal financial management of students at Universitas Teknologi Digital. Spending Self Control refers to an individual's ability to limit spending to avoid unplanned consumer behavior, while Fintech Payment is a means of digital financial transactions carried out via the internet. The approach applied is quantitative, with information collection techniques carried out through questionnaires. The research findings indicate that both variables contribute significantly to personal financial management, both separately and together. However, there are other elements outside the scope of this study that also play a role in influencing students' financial behavior. Therefore, further research is recommended to include a wider number of participants and consider additional variables to obtain a more in-depth picture. Students are advised to use Fintech Payment carefully, control spending in a disciplined manner, and strengthen Spending Self Control by reducing the tendency to shop impulsively and making a budget plan that is in accordance with actual needs.

Pengaruh Edukasi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Survei pada UMKM Sektor Kuliner di Kota Bandung

2025-04-17T14:18:24+07:00

This study aims to analyze the effect of tax education and taxpayer awareness on taxpayer compliance in a survey of MSMEs in the culinary sector in Bandung City. The problem of taxpayer compliance is still a challenge for MSME players, even though the government has provided various incentives and facilities in the tax system. This study uses a quantitative approach with a survey method involving 92 respondents from MSME players in the culinary sector in Bandung City. Data were collected through questionnaires and analyzed using multiple linear regression methods. The results of this study reveal that tax education has a positive and significant effect on taxpayer compliance. In other words, the better the taxpayer’s understanding of the tax system, the level of their compliance also tends to increase. In addition, taxpayer awareness also has a positive influence on taxpayer compliance, which indicates that understanding and awareness of the importance of taxes can increase tax compliance. Simultaneously, tax education and taxpayer awareness make a significant contribution to the compliance of MSME taxpayers in the culinary sector in Bandung City. These findings indicate the need to strengthen tax education programs and increase taxpayer awareness through more effective communication strategies.

Penerapan Fintech E-Wallet Dana Sebagai Alat Transaksi Dalam Menunjang Sistem Informasi Akuntansi Penjualan Pada UMKM Dimsum Bestie

2025-04-18T10:35:57+07:00

As digital technology continues to develop, micro, small, and medium enterprises (MSMEs) have begun to utilize financial technology to support their sales accounting information systems. One innovation being adopted is the use of digital wallets or E-Wallets such as DANA. This study aims to determine whether the DANA E-Wallet Fintech has been used in transaction processes at the MSME Dimsum Bestie and how it is implemented to support its sales accounting information system. Furthermore, the study seeks to identify the benefits and challenges faced by Dimsum Bestie in using the DANA E-Wallet Fintech. This research employs a qualitative method with a case study approach. Data collection techniques include interviews, direct observation, and document study. The results indicate that Dimsum Bestie has implemented the DANA E-Wallet as a payment transaction method due to its practicality and security. The use of this e-wallet facilitates automatic transaction recording, enhances efficiency, and simplifies financial reporting. However, there are challenges such as the minimum withdrawal limit of IDR 50,000, which is considered less flexible. Additionally, the accounting information system is still managed solely by the owner, without a clear separation of functions. In conclusion, the DANA E-Wallet has made a positive contribution to the effectiveness of sales recording and financial transparency, although improvements are still needed in internal control aspects.

Analisis Strategi Pemasaran Melalui Pendekatan Marketing Mix (Studi Kasus : Toko Ria Busana Cabang kota Cimahi)

2025-04-18T17:42:47+07:00

This research aims to analyze the marketing strategy implemented by Toko Ria Busana Cimahi using a marketing mix approach which includes four main elements: product, price, place and promotion (4P). This research uses a qualitative descriptive method with a case study approach. Data was collected through observation, interviews and documentation. The research results show that Toko Ria Busana maintains product quality through strict selection, sets competitive prices accompanied by loyalty programs such as member cards, chooses strategic locations that are easily accessible to consumers, and runs promotions through seasonal discounts. However, the implementation of digital marketing strategies is still limited. Therefore, it is recommended that Toko Ria Busana integrate digital marketing through the use of e-commerce, social media, online advertising, and collaboration with influencers to expand market reach and increase competitiveness in the industry.

Analisis Pengaruh Promosi pada Media Sosial, Digital Branding dan Influencer Marketing Terhadap Purchase Intention Jasa Perjalanan Wisata Mancanegara

2025-04-18T20:43:28+07:00

This study examines how influencer marketing, digital branding, and social media promotion affect consumers' intentions to buy foreign travel services. Due to shifts in customer behavior in the digital age, digital marketing tactics are now crucial for influencing decisions about what to buy. Two hundred fifty respondents interested in traveling abroad and frequent social media users made up the study's sample. Multiple linear regression was the analysis technique to ascertain how each independent variable affected the dependent variable. The findings demonstrated that purchase intention was highly impacted by all three independent variables simultaneously. Influencer marketing was somewhat more powerful than digital branding and social media promotion. This demonstrates how crucial prominent figures are in creating favorable opinions about tourism services. Players in the tourism sector should use these findings as a guide when creating focused and successful marketing campaigns in the current digital environment.

Pengaruh Penerapan Program E-Samsat dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Bandung II Soreang

2025-04-16T14:13:46+07:00

By utilizing technological advances, the Indonesian government has developed innovative online-based Samsat services, namely E-Samsat (Electronic One-Stop Single Administration System). This program was launched to increase taxpayer compliance and make it easier to pay motor vehicle tax without having to come directly to the Samsat office. This research aims to determine the effect of implementing the E-Samsat program and the quality of tax services on motor vehicle taxpayer compliance at the Bandung II Soreang Regency Samsat Office. This research uses a quantitative approach. The data obtained by this research, apart from secondary data, also includes primary data, namely distributing questionnaires to 100 registered motor vehicle taxpayers in Bandung Regency. The results of this research show that the implementation of the E-Samsat program and the quality of tax services each have a positive and significant influence on motor vehicle taxpayer compliance. This research also shows that the government needs to increase socialization and education regarding E-Samsat to increase its adoption. In this way, the digital-based tax system can be further optimized.

Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak (Studi pada Perusahaan Energi Subsektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)

2025-04-20T08:00:19+07:00

This study aims to analyze the effect of profitability and liquidity on tax aggressiveness in energy companies within the coal subsector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Profitability is measured using Return on Assets (ROA), liquidity is measured using the Cash Ratio (CR), and tax aggressiveness is proxied by the Effective Tax Rate (ETR). This is a quantitative study using multiple linear regression analysis. The sample was selected using purposive sampling, resulting in 21 companies from a total population of 35. The data used are secondary data obtained from financial reports published on the official IDX website. The results show that profitability has a significant negative effect on tax aggressiveness, meaning companies with higher profitability tend to be more tax-compliant. Similarly, liquidity has a significant negative effect on tax aggressiveness, indicating that companies with higher liquidity are also more compliant with tax obligations. The partial test (t-test) shows a t-value for profitability of -0.313 (significance 0.017) and for liquidity of -0.068 (significance 0.047). The simultaneous test (F-test) indicates that profitability and liquidity together significantly affect tax aggressiveness, with an F-value of 8.962 and a significance level of 0.000.

Analisis Strategi Pemasaran dalam Meningkatkan Penjualan Pada Bengkel Sahabat Motor

2025-04-20T11:53:00+07:00

Marketing strategy plays a vital role in increasing sales and ensuring business continuity, especially in service industries such as automotive repair. This study aims to analyze the marketing strategies applied by Bengkel Sahabat Motor to boost its sales performance. A qualitative descriptive method was employed, with data collected through observation, interviews with the owner, mechanics, cashier, and customers, and documentation. The results indicate that the workshop implements a marketing mix strategy (7Ps), including product, price, place, promotion, people, process, and physical evidence. It offers quality services at competitive prices and benefits from a strategic location. Promotions are conducted through social media and discount programs. Friendly and professional service also contributes to customer satisfaction. However, challenges remain, such as limited parking space, price competition, and suboptimal inventory management. In conclusion, the implemented marketing strategies have positively influenced customer growth, loyalty, and overall sales. It is recommended that the workshop enhance its digital marketing efforts, expand its promotional reach, and improve operational efficiency.

Analisis Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perubahaan Pada Bank Digital Yang Tercatat di Bursa Efek Indonesia

2025-04-21T00:50:24+07:00

This study aims to analyze the effect of Leverage and Profitability on Company Value in digital banks listed on the Indonesia Stock Exchange during the period 2021-2023 The purpose of this study is to provide a deeper understanding of how certain financial factors, such as Leverage and Profitability, affect the valuation of companies in the rapidly growing digital banking sector in the digitalization era. with a data panel approach to analyze the relationships between variables. The sampling technique used was purposive sampling, where five digital bank companies were selected based on certain criteria, such as completeness of financial statements and operational consistency during the research period. The data used in this study is in the form of annual financial statements published by each digital bank, with Leverage variables measured using Debt to Equity Ratio (DER) and Profitability measured using Return on Assets (ROA). Data analysis was carried out using multiple linear regression to test the simultaneous and partial influence between independent variables (Leverage and Profitability) on dependent variables (Company Value). The results show that simultaneously, Leverage and Profitability have a significant influence on Company Value Partially, Leverage has a negative influence on Company Value, while Profitability has a positive influence. Hasıl ını emphasized that increased Profitability can drive the growth of Company Value, while high Leverage can actually be a inhibiting factor This research contributes to providing insight to financial managers and stakeholders on the importance of balancing Profitability and Leverage management to maintain and increase the value of companies in the Indonesian capital market.

Pengaruh Literasi Keuangan Terhadap Kemampuan Pengelolaan Keuangan Mahasiswa Digitech University

2025-04-21T16:15:09+07:00

Students need financial literacy to manage their finances effectively. Education expenditures, everyday requirements, and future planning are common financial issues for students. However, insufficient financial literacy might hinder financial management. money literacy and Digitech University students' money management abilities are examined in this research. This research technique is quantitative with a descriptive approach. Data were obtained through a survey of students of the Management and Accounting Study Program, class of 2021. The research found a favorable association between financial knowledge and student financial management. Most students grasp finance fundamentals, but they lack everyday financial abilities. Higher financial literacy respondents save more, budget better, and handle funds wisely. This research emphasizes the necessity of financial education for students to better their finances. Therefore, colleges should be able to conduct more organized and relevant financial literacy programs.

Eksplorasi Pemahaman Akuntansi Pemerintahan dan Tingkat Pendidikan Aparatur Desa Pada Kualitas Laporan Keuangan Desa (Studi Kasus Pada Desa Langonsari Kec Pameungpeuk Kab Bandung)

2025-04-21T17:41:50+07:00

This study aims to explore the understanding of government accounting and analyze the influence of village officials' education level on the quality of village financial reports. The research was conducted in Langonsari Village, Pameungpeuk District, Bandung Regency, using a qualitative case study approach. Data collection was carried out through in-depth interviews, observations, and document analysis to obtain a comprehensive picture of the implementation of government accounting at the village level. The findings indicate that the understanding of government accounting among village officials varies depending on their educational background and work experience. Moreover, the education level plays a crucial role in determining the quality of village financial reports, particularly in terms of compliance with government accounting standards and reporting transparency. The results of this study provide insights for local governments to enhance the capacity of village officials through more intensive training and education, ensuring more accountable and transparent village financial management.

Analisis Strategi Pemasaran Dalam Meningkatkan Penjualan Jasa Pada Pabrik MC Washing

2025-04-20T11:53:19+07:00

Marketing strategy plays an important role in increasing competitiveness and business growth, especially in the denim washing industry. This study aims to analyze the marketing strategy implemented by MC Washing to increase its service sales. This study uses a qualitative approach with data collection methods through observation, interviews, and documentation. The data were analyzed using SWOT analysis and the 7P marketing mix. The results showed that MC Washing has implemented a strategy based on service quality and customer satisfaction. The company relies heavily on word-of-mouth strategies and offers pick-up and drop-off services to increase customer convenience. However, challenges remain, such as limited warehouse storage capacity and a lack of digital marketing. This study recommends enhancing digital promotion, modernizing technology, and expanding capacity to increase competitiveness.

Pengaruh Rating dan Online Customer Review Terhadap Keputusan Pembelian Secara Online Pada Marketplace Shopee

2025-04-21T19:09:54+07:00

The purpose of this study is to analyze the influence of online customer ratings and reviews on online purchasing decisions in the Shopee marketplace. With the development of e-commerce in Indonesia, consumers are increasingly relying on information from other users when making purchasing decisions. High ratings and positive reviews are intended to increase consumer trust and encourage purchases, while low ratings and negative reviews can reduce purchase intentions. The survey method is a survey distributed to Shopee users who shop. The resulting data is analyzed using regression analysis techniques to determine the relationship between rating variables, reviews, and purchasing decisions. This study shows that there is a significant positive influence between online customer ratings and reviews on purchasing decisions. The higher the rating and the more positive the reviews, the more likely consumers are to buy. This study helps business owners and marketers understand the importance of online reputation management and effective marketing strategies in the digital era. Therefore, sellers in the Shopee marketplace must pay attention to the quality of their products and services and actively manage customer reviews to increase the appeal of their products.

Analisis Penentuan Harga Pokok Produksi dengan Metode Activity-Based Costing sebagai Dasar Penetapan Harga Jual pada UMKM Himalayan Coffee

2025-04-21T22:50:45+07:00

MSMEs have a strategic role in the Indonesian economy, including in the culinary sector which is experiencing rapid growth, especially in Karawang Regency. However, this growth has led to intense competition among café businesses. One important factor in business sustainability is determining an accurate Cost of Goods Manufactured (COGS) as the basis for a selling price strategy. Himalayan Coffee, an MSME cafe in Karawang, still uses traditional methods in calculating COGS that do not reflect actual costs, resulting in undercosting and overcosting conditions in several products. This study aims to examine the application of Activity-Based Costing (ABC) in the calculation of COGS at Himalayan Coffee to improve cost accuracy and support more competitive selling price decision making. This research method is a qualitative method of case study approach with in-depth interview techniques and direct observation as primary data, and financial reports as secondary data. The results showed that the application of ABC resulted in a more accurate COGS than the traditional method, with condition values on Himalayan Latte (undercost), Americano (undercost), and Cireng, Chocolate Cheese Toast and Crispy Banana (overcost) products. Profit analysis showed a change in profit margin of up to 18% in some products. With the application of ABC, Himalayan Coffee can set selling prices more precisely, determine product strategies, and improve cost efficiency.

Analisis Pengembangan Kinerja Pegawai Pada Sub Bagian Kepegawaian Umum di Dinas Kesehatan (DINKES) Provinsi Jawa Barat

2025-04-22T15:09:48+07:00

This study aims to analyze the development of employee performance in the General Personnel Sub-Division at the West Java Provincial Health Office using a qualitative approach. Through descriptive analysis methods, data were collected through interviews, observations, and documentation studies. The results of the study indicate that employee performance can be improved through training programs, competency development, and a fair reward system. Although there are still some obstacles such as lack of coordination and a fairly high level of absenteeism, employee performance improvement programs continue to run well. Efforts to improve work quality continue to be carried out gradually in order to achieve more optimal effectiveness and efficiency in public services.

Analisis Strategi Pemasaran dan Inovasi Produk Mochica dengan Menggunakan Medsos (Tiktok) dalam Meningkatkan Penjualan

2025-04-23T13:32:40+07:00

Mochica is one of the MSMEs in West Bandung Regency and is also a leading product in Situ Ciburuy. The reason the author is interested in conducting research is because the researcher is interested in the marketing strategy and innovation of Mochica products in order to increase sales to online media (TikTok) which has much wider potential. Where the growth is less than my expectations, so information about the Mochica product is further expanded by using media on the TikTok application using an empirical approach. This research is descriptive qualitative, because this research is a study to reveal previously existing facts into a study that focuses on efforts to reveal problems and conditions, as they are, which are researched and studied as something whole. This research is descriptive research, because the data collected is in the form of words, pictures, and not numbers. The process of carrying out this qualitative research involves several important efforts, by asking several questions and procedures, collecting specific data, analyzing data empirically and the final report for this research has a flexible structure or framework. Mochica already has and implements its marketing strategy. The marketing strategy is through media (TikTok) and is analyzed based on (seven) variables in the 7P marketing mix.

Pengaruh Tingkat Bunga Diskrit dan Jangka Waktu Pinjaman terhadap Skema Amortisasi dan Total Biaya Pelunasan Utang

2025-04-17T12:24:53+07:00

This study analyzes the effect of discrete interest rates and loan terms on the amortization scheme and total debt repayment costs. Debt amortization is a method of paying off loans periodically consisting of principal and interest. Variations in interest rates and loan terms can affect the amount of installments, the proportion of interest payments to principal, and the total costs that must be paid by the borrower. Using a quantitative approach and numerical simulation, this study evaluates the relationship between these variables to understand their impact on the debt repayment structure. The results show that higher interest rates increase total interest expenses, while longer loan terms can reduce monthly installments but increase total repayment costs due to interest accumulation. These findings are expected to help financial institutions in formulating optimal credit policies and provide guidance for borrowers in choosing the most efficient loan scheme.

Akuntansi Hijau : Meta Analisis

2025-04-24T07:59:13+07:00

Climate change and environmental degradation has driven companies to adopt more sustainable business practices, including the implementation of Green Accounting. This study aims to conduct a meta-analysis of Green Accounting implementation across various industrial sectors, based on 90 Scopus-indexed journals published between 2020 and 2024. The study focuses on identifying the influencing factors, commonly used indicators, research subjects, as well as the trends and conceptual foundations frequently addressed in the literature. This research uses a qualitative approach through thematic content analysis. Data were collected through literature review using purposive sampling of relevant articles. The findings indicate that regulatory frameworks, stakeholder pressure, and technological advancements are the main drivers of Green Accounting adoption. The most frequently used indicators include Green GDP, ESG reporting, and ISO 14001 certification. Common research subjects are found in the manufacturing, energy, and financial sectors. The study also shows that Green Accounting practices have evolved year by year, with increasing adoption, although they still face challenges such as lack of standardized reporting frameworks and limited application among SMEs. This study concludes that standard harmonization, regulatory support, and strategic integration of Green Accounting are essential for long-term corporate sustainability.

Analisis Strategi Komunikasi dalam Meningkatkan Kinerja Aparatur Desa di Desa Ciburuy Kecamatan Padalarang Kabupaten Bandung Barat

2025-04-24T18:51:36+07:00

This study aims to analyze the communication strategies implemented in improving the performance of village officials in Ciburuy Village. Effective communication is very important in village governance to ensure good coordination between the village head, village officials, and the community. The research method used is qualitative research with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that the communication strategies implemented in Ciburuy Village are quite effective in improving the performance of village officials. Some of the communication methods used include regular meetings, the use of WhatsApp groups, the "Simple Desa" application, and village information boards. Two-way communication between the village head and village officials creates a more harmonious work environment, where village officials feel more appreciated and more responsible in carrying out their duties. In addition, the use of technology in communication helps accelerate the dissemination of information and improve work coordination. With the implementation of more effective communication, it is hoped that the performance of village officials in Ciburuy Village will continue to improve so that services to the community are increasingly optimal and village development can run more efficiently.

Peran Sistem Informasi Manajemen Puskesmas (Simpus) Dalam Meningkatkan Pelayanan Kesehatan di Puskesmas Ciparay

2025-04-24T10:22:08+07:00

SIMPUS promotes more structured and faster patient data management, reduces the risk of human error, and improves communication and coordination among health care professionals. Features such as notifications and electronic medical documents contribute to improving data accuracy and speed of access to information. However, the implementation of SIMPUS also faces challenges such as lack of personnel training and infrastructure limitations. This study recommends more in-depth training, development of more specific SIMPUS features, and optimization of SIMPUS benefits to improve the quality of health services at Ciparay Health Center.

Analisis Trend Laporan Keuangan untuk Menilai Kinerja Keuangan PERUMDA Air Minum Tirto Negoro Kabupaten Sragen Periode Tahun 2021-2023

2025-04-24T10:34:42+07:00

This study was conducted with the aim of analyzing trends in the financial statements of PERUMDA Air Minum Tirto Negoro Sragen Regency during the 2021-2023 period to assess the company's financial performance. The method used is trend analysis with a focus on changes in key accounts such as assets, liabilities, equity, and receivables. This research is descriptive quantitative using secondary data in the form of annual financial statements. The results of the analysis show that there is a significant increase in fixed assets, which reflects the existence of long-term investments to support the smooth operation and expansion of the company. The decrease in liabilities indicates that the company is successful in managing debt more efficiently, which contributes to the improvement of liquidity conditions. In addition, the increase in equity driven by a grant from PT Oasen Netherlands further strengthened the company's capital structure and competitiveness in the water supply industry. Overall, PERUMDA's financial performance experienced consistent improvement over the analyzed period. This indicates that good financial management can support the company's operational sustainability and future growth and reflects efficiency in the management of the company's assets and liabilities.

Pengaruh Insentif dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Bagian Office PT. Skinsol Kosmetik Industri

2025-04-25T19:32:39+07:00

This study aims to determine the effect of incentives and work environment on employee performance in the Office section of PT Skinsol Cosmetics Industry. The population in this study were all employees of PT Skinsol Cosmetics Industry totaling 400 people. The sample used was the office section population totaling 50 people. The research method used in this study is a quantitative approach. As an initial step, the author collected data related to the topic being studied through books that were used as reference sources to obtain theoretical foundations and data analysis methods. The next step involves a research approach by examining a particular subject, where the conclusions produced only apply to that subject. From the results of the study entitled "The effect of incentives and work environment on employee performance in the office section of PT Skinsol Cosmetics Industry" and based on the data that has been collected and testing that has been carried out on the problem and supported by the theories underlying the previous chapters, it can be concluded as follows: The results of the study show that (1). Incentives have a positive and significant effect on employee performance in the Office Section of PT Skinsol Cosmetics Industry, (2). The work environment has a positive and insignificant effect on employee performance in the Office Section of PT Skinsol Cosmetics Industry, and (3). Incentives and work environment simultaneously affect employee performance in the Office Division of PT Skinsol Cosmetics Industry by 60.40%.

Analisis Pengaruh Kualitas Konten Promosi Digital, Harga dan Customer Experience Terhadap Purchase Intention Produk Preloved

2025-04-27T16:27:24+07:00

This study aims to analyze the effect of digital promotional content quality, price, and customer experience on purchase intention of preloved products. There is a growing market for pre-owned goods due to the fact that they are both economically beneficial and environmentally friendly. To increase the likelihood that a consumer will make a purchase, digital marketers rely on two factors: the attractiveness of promotional content and the availability of competitive prices and excellent customer service. An online poll was used to collect quantitative data from one hundred people who have shopped for used goods through various marketplaces and social media. Linear regression analyses were performed on the data. The study found that factors such as pricing, customer service, and the quality of digital promotional content significantly impact the inclination to buy used products. In order to enhance their digital marketing tactics, preloved company actors can put these results into practice. By optimizing the visual quality and information of promotional content, setting appropriate prices, and creating a pleasant customer experience, business actors can increase consumer appeal and loyalty to preloved products. This study also opens up opportunities for further research on other factors that can influence purchase intention in the preloved industry.

The Influence of Perfectionism, Role Conflict, Fraud Auditing Training, and Remote Audit on Auditor Performance in Detecting Fraud

2025-04-27T17:37:59+07:00

As the content of this research outlines an investigation of how factors such as perfectionism, role conflict, training in fraud auditing, and remote auditing practices influence auditors’ effectiveness in identifying fraud. The growing intricacy of financial activities, along with rapid technological advancements, highlights the need to explore variables that impact auditors' ability to detect fraudulent behavior. A quantitative method was applied through surveys distributed to auditors from the Audit Board of the Republic of Indonesia (BPK) located in Bengkulu Province. The accumulated data were reviewed by Partial Least Squares Structural Equation Modeling (PLS-SEM), selected for its robustness in processing complex frameworks, especially with limited sample units and non-normalized data distributions. Findings indicated that perfectionism, specialized training in fraud detection, and remote auditing contributed positively and significantly to auditors’ performance in fraud detection, whereas role conflict demonstrated a significant negative influence.

Pengaruh Kesadaran Masyarakat dan Pengetahuan Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi dan Bangunan di Desa Manjalling Kabupaten Bulukumba

2025-04-26T14:30:26+07:00

This study aims to analyze the influence of public awareness and tax knowledge on compliance in paying land and building taxes in Manjalling Village, Bulukumba Regency. Using a quantitative approach, primary data were collected from a sample of 100 residents through purposive sampling. The study reveals that both public awareness and tax knowledge partially have a positive and significant effect on tax compliance. Simultaneously, these variables also demonstrate a positive and significant influence on compliance behavior. The findings suggest that improving both awareness and understanding of tax obligations can enhance community compliance in land and building tax payments. This study contributes to better policy design and education strategies for improving local tax compliance.

Pengaruh Tingkat Pendapatan Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tanjungwangi Kec. Pacet Kab. Bandung)

2025-04-30T21:14:20+07:00

This This study aims to determine the influence of income level on the awareness of Land and Building Tax (PBB) taxpayers in Tanjungwangi Village. The research employed a quantitative method with a descriptive approach and simple linear regression analysis. A total of 95 respondents were selected using purposive sampling. The analysis results indicate that income level has a positive and significant effect on taxpayer awareness. This is demonstrated by the regression equation Y = 6.555 + 0.431X, with a coefficient of determination (R²) of 0.657, meaning that income level contributes 65.7% to taxpayer awareness, while the remaining 34.3% is influenced by other factors. The t-test shows a significance value of 0.000 and a t-count of 13.354, which is greater than the t-table value, indicating that the hypothesis is accepted. Therefore, the higher the income level, the higher the taxpayer’s awareness in fulfilling their tax obligations.

Pengaruh Transfer pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak

2025-04-29T14:21:52+07:00

This study analyzes the influence of transfer pricing, foreign ownership, and capital intensity on tax avoidance in the multinational energy companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The independent variables analyzed include transfer pricing, measured by related party receivables to total receivables; foreign ownership, measured by foreign-owned shares to total shares; and capital intensity, measured by net fixed assets to total assets. The dependent variable, tax avoidance, is calculated using the Effective tax rate (ETR). The research sample consists of 21 multinational energy companies listed on the IDX during the specified period, and the data were analyzed using multiple linear regression analysis. The findings indicate that transfer pricing and capital intensity significantly affect tax avoidance. However, foreign ownership does not have a significant influence on tax avoidance.

Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi

2025-04-30T18:14:39+07:00

The objective of this study is to analyze the effect of earnings management on firm value with the audit committee as a moderating variable. The population in this study consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample consists of 124 data points from 31 companies selected using purposive sampling and based on secondary data. The analytical methods employed are panel data analysis using the fixed effect model and moderated regression analysis. The results show that earnings management has a significant positive effect on firm value and the audit committee is able to act as a moderating variable in the relationship between earnings management and firm value.

Dampak Volatilitas, Perspektif Return dan Preferensi Risiko Terhadap Keputusan Investasi Saham dan Cryptocurrency Pada Kalangan Milenial di Kota Palembang

2025-05-02T10:07:32+07:00

This study aims to analyze the impact of volatility, return perspective, and risk preferences on stock and cryptocurrency investment decisions among millennials in Palembang. Millennials tend to have a higher risk tolerance and interest in digital investments such as cryptocurrency. Using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method, the research findings indicate that volatility and risk preferences significantly influence investment decisions, especially in cryptocurrency, which exhibits high fluctuation levels. Return perspective also plays a crucial role in investment decision-making in both stocks and cryptocurrency.

Efektivitas Pengelolaan Pajak Bumi dan Bangunan (PBB)

2025-05-02T10:10:51+07:00

This study examines the management of Land and Building Tax (PBB) in Tanjungwangi Village, where the realization rate remains below 50% of the target, affecting regional revenue. The purpose of this research is to analyze how PBB is managed, identify factors influencing the effectiveness of village performance, and explore existing obstacles. This reseacrh use a descriptive qualitative method was used, with data collected through observation, interviews, and documentation. The findings indicate that PBB management aligns with government policies but still faces several challenges, both internal (motivation, leadership, discipline) and external (community economic conditions, lack of socialization, geographical barriers, and inaccurate data). Recommendations include officer training, increased public outreach, and updating PBB data.

Pengaruh Literasi Keuangan Syariah dan Sikap Keuangan Terhadap Perilaku Konsumtif Mahasiswa Aktif Program Studi Manajemen Keuangan Syariah

2025-05-02T06:43:34+07:00

This study intends to analyze the influence of Syariah financial literacy and financial attitudes on the consumptive behavior of active students of the Sharia Financial Management Study Program. The research method uses an exploratory quantitative approach with samples determined using Cochran's formula and proportionate stratified random sampling technique. Data were collected through questionnaires, then analyzed using multiple linear regression analysis after classical assumption tests. The results of the study showed that Sharia financial literacy and financial attitudes had a significant effect on students' consumptive behavior. These results contributed to strategies for improving financial literacy and controlling consumption behavior, as well as being a cornerstone in the formation of financial education policies based on Sharia values in the campus environment.

Pengaruh Perilaku Konsumtif, Literasi Keuangan dan Teman Sebaya terhadap Perilaku Menabung Mahasiswa Aktif Angkatan 2021 FEBI UNZAH

2025-05-02T07:55:04+07:00

The research intends to investigate the influence of consumptive behavior, financial literacy, and peers on the saving behavior of active students of batch two thousand two one of the Faculty of Economics and Islamic Business, UNZAH. Employing a quantitative method with a causal associative research, the study examines the relationship among multiple variables. Data was gathered via questionnaire distributed to 136 students selected through the method of saturated sampling. Multiple linear regression was applied for the analytical method, involving instrument test, classical assumption test, T test, F test, and R2 utilizing the IBM SPSS 26. Findings suggest that partially, a significant negative impact was found on the relation of consumptive behavior and saving behavior, while a significant positive impact was found on the financial literacy as well as peers with student saving habit. Simultaneously, the three independent variables have a big impact on saving behavior with a determination value of sixty-eight, eight percent, which means that sixty-eight, eight percent of the saving behavior variation can be interpreted by these three variables.

Analisis Komparasi Pembiayaan Mudharabah dan Murabahah Terhadap Perkembangan UMKM di BMT Cabang Besuk Agung

2025-05-02T07:17:43+07:00

This research intends to analyze and compare the influence of Mudharabah and Murabahah funding to the growth of Micro, Small, and Medium Enterprises (MSMEs) at Baitul Maal wat Tamwil (BMT) Besuk Agung branch, through a quantitative approach with comparative analysis. Data were obtained through questionnaires, interviews, and financing documentation from MSME actors who are customers of BMT Besuk Agung branch. The findings suggest that both types of financing contribute positively to the development of MSMEs, but Murabahah financing is proven to be superior to Mudharabah financing. Murabahah financing provides cost certainty, ease of margin calculation, and reduces the risk of loss for BMT Besuk Agung branch, so that it is more in demand by MSMEs. Meanwhile, mudharabah financing, although it offers a profit-sharing system, tends to be less than optimal in encouraging the development of MSMEs due to the high risk and uncertainty of business results. Based on these findings, BMT Besuk Agung branch is advised to continue developing the murabahah financing scheme to support the growth of MSMEs more effectively.

Analisis Strategi Optimalisi Market Share Pada Produk Pembiayaan Mudharabah (Studi Kasus BMT Maslahah Cabang Besuk Agung)

2025-05-02T07:24:51+07:00

BMT Maslahah Branch Besuk Agung is still facing several challenges and obstacles in offering mudharabah financing products to its customers. One of the main issues is the low level of public understanding regarding the concept of sharia financing, which often leads to reluctance to utilize the products offered, even though they have pressing financial needs. Therefore, the implementation of effective marketing strategies and customer education becomes crucial to increasing market share. This research focuses on analyzing the factors affecting the low market share of mudharabah financing products and identifying marketing strategies that can be applied to attract more customers. The research methodology employed is a qualitative approach with a case study strategy, where data collection is conducted through in-depth interviews and direct observation at BMT Maslahah Branch Besuk Agung. The findings indicate that enhancing customer awareness of sharia financing products, along with the development of comprehensive educational programs, can significantly drive the growth of the customer base and improve the profitability of the BMT. All proposed marketing strategies are designed to meet customer needs and maximize the positive impact on market share. The BMT also implements innovations in products and services while strengthening relationships with customers through continuous and responsive communication. Therefore, this study provides valuable insights for BMT Maslahah in optimizing the potential of mudharabah financing and expanding access to sharia financial services in the region.

Dampak Kompensasi finansial langsung (TPP) Terhadap Kinerja Pergawai : Kepuasan Kerja Sebagai Mediasi di Sekretariat Daerah Kota Jambi

2025-04-30T13:43:19+07:00

The purpose of this study was to determine and describe the description of direct financial compensation (TPP), job satisfaction and employee performance at the Jambi City Regional Secretariat, the analytical tool used was PLS analysis. The results showed an overview of direct financial compensation (TPP) at the Jambi City Regional Secretariat as a whole, it can be concluded that the majority of employees said they agreed that the TPP provided in accordance with the physical ability to work, the volume of work, security, safety, and innovation owned by employees and performance according to the target. Overall job satisfaction can be concluded that the majority of employees say they agree that employees are satisfied working because of the amount of allowances received, the speed of payment of allowances, the suitability of allowances with employees' abilities, and the support of superiors and getting fair treatment from superiors. Meanwhile, overall employee performance can be concluded that the majority of employees said they agreed that there is a good ability to do work, a good level of work, work results in accordance with orders, can do a large amount of work, consistently, on time and manage time effectively and efficiently and and optimize work results. Direct financial compensation (TPP) has a positive and significant effect on employee performance. Direct financial compensation (TPP) has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee performance. Direct financial compensation (TPP) has a positive and significant effect on employee performance through employee job satisfaction at the Jambi City Regional Secretariat.

Maximizing SME Financial Performance: The Role of Financial Literacy, Access to Financing, and Business Strategy

2025-04-18T18:05:22+07:00

This study investigates the influence of financial literacy and access to financing on the financial performance of SMEs and manufacturing companies in Makassar, Indonesia, with business strategy as a moderating variable. Using a quantitative, explanatory research design and a sample of 96 respondents, data were analyzed through Structural Equation Modeling with the SmartPLS tool. The results reveal that financial literacy does not significantly impact financial performance, suggesting that knowledge alone may not translate into better financial outcomes. Conversely, access to financing has a significant positive effect on financial performance, highlighting the critical role of financial resources in business development. Furthermore, business strategy does not moderate the relationship between financial literacy and performance but does negatively moderate the relationship between access to financing and performance. This indicates that misalignment between financing utilization and strategy may hinder financial improvements. The study contributes to understanding how internal capabilities and strategic orientation influence performance outcomes and offers practical insights for SMEs in aligning strategies with financial decisions. Future research should explore other moderating factors to deepen understanding of these dynamics.

Peran Promosi Media Sosial Terhadap Peningkatan Penjualan: Pisang Nyapnyap Karawang

2025-05-03T21:22:58+07:00

This research on the Pisang Nyapnyap business aims to identify and analyse the most effective forms of social media promotion for reaching customers, increasing sales, and expanding the market for banana-based culinary products. Social media has become one of the most crucial marketing tools for modern businesses to broaden their market reach and enchance customer engagement. Platform such as Instagram, Facebook, and WhatsApp have emerged as essential chsnnels for entrepreneurs to extend their marketing outreach, strengthen customer relationships, and raise brand awareness. This case study employs a qualitative descriptive method, focusing on the Pisang Nyapnyap business located in Kalangsari Village, Rengasdengklok Sub-district, Karawang Regency, West Java. Data were collected through interviews, observations, and analysis of the social media content utilised by the business. The findings reveral that the implementation of social media promotion via Instagram and WhatsApp has significantly boosted sales volume and widened the market reach, positively contributing to the growth of the Pisang Nyapnyap bussiness. The social media promotion strategy, creative content, and responsiveness to market demands have proven effective in maintaining business growth, increasing sales, attracting a broader customer base, and enchaning customer loyalty through innovative product variations and strategic promotions. Consistency in promotional efforts remains esseential to sustaining and improving sales performance. Furthermore, utilising analytical tools provided by platforms such as Instagram Insights in vital for evaluating promotional effectiveness and guiding future marketing strategies.

Strategic Technology Adaptation Framework: AI, IoT, and the Shift in Strategic Paradigms

2025-05-03T13:05:18+07:00

The rapid evolution of strategic technologies such as Artificial Intelligence (AI) and the Internet of Things (IoT) has triggered a paradigm shift in how organizations formulate, implement, and adapt their strategies. However, the current literature on integrating these technologies with the dynamic capabilities framework remains fragmented. This study proposes the Strategic Technology Adaptation Framework (STAF) to conceptually bridge AI/IoT adoption with organizational sensing, seizing, and transforming capabilities. Employing a Systematic Literature Review (SLR) of 30 selected articles published between 2012 and 2024, this research maps the relationships between specific technologies and organizational capabilities across sectors. The study reveals that AI predominantly supports seizing and transforming capabilities through automation and predictive analytics, while IoT enhances sensing through real-time data integration. The proposed STAF model contributes to the dynamic capabilities theory by integrating technological foresight and strategic alignment. It also provides practical guidance for organizations seeking to build adaptive responses and strategic agility in disruptive environments. This study concludes by proposing future empirical validation of STAF through case studies and mixed-method approaches.

Strategi Pemasaran Digital Dalam Mengatasi Persaingan Bisnis

2025-05-04T20:09:51+07:00

The purpose of this study is to determine the effectiveness of digital marketing strategies in overcoming business competition. This research approach collects data through literature studies, which involve reading literature from various sources including books, articles, journals and reports using qualitative and deductive approaches. The findings in this study are that digital marketing strategies are effective strategies to overcome increasingly tight business competition. By optimizing SEO, social media marketing, content marketing, paid advertising, email marketing, retargeting and remarketing, as well as performance analysis and measurement, a company can win the competition in today's digital era. Companies that are able to adapt to digital trends and use the right marketing strategies will have a competitive advantage and be able to survive in a dynamic market.

Pengaruh Word Of Mouth dan Media Sosial Tiktok Terhadap Keputusan Pembelian Wedding Organizer Yasiah Make-Up

2025-05-06T19:01:19+07:00

The service industry, including wedding organizer services, is experiencing rapid growth. This study examines the influence of Word of Mouth and TikTok social media on consumer decisions in choosing Yasiah Make-up services. With a quantitative approach and 96 respondents selected purposively, the data were analyzed using multiple linear regression through SPSS version 24. The results showed that both variables had a significant effect, both partially and simultaneously, with TikTok social media having a greater influence. In conclusion, the synergy between Word of Mouth and TikTok social media is important in marketing strategies. Therefore, Yasiah Make-up is advised to manage testimonials and utilize TikTok creative content optimally.

Pengaruh Pemanfaatan Teknologi Informasi Terhadap Pengembangan UMKM Fashion di Era Digital

2025-05-05T13:15:49+07:00

This study aims to determine the effect of the use of information technology on the development of fashion MSMEs in the digital era. The research method used is explanatory research. The population of the study was 32 fashion MSME actors. The sampling technique was purposive sampling and used a Linear Regression statistical test tool, with independent variables of the use of information technology and the use of information technology, and the dependent variable of fashion MSMEs. The results of this study are that the use of information technology and the use of information technology partially have a significant effect on the development of fashion MSMEs in the digital era.

Pengaruh Social Influence dan Facilitating Conditions Terhadap Behavioral Intention Pengguna e-wallet

2025-05-05T22:32:09+07:00

This study aims to examine the effect of social influence and facilitating conditions on behavioral intention in using electronic wallets (e-wallets) among students of the Karawang Buana Perjuangan University Management Study Program, both partially and simultaneously. The research sample consisted of 80 respondents selected using purposive sampling technique based on the Slovin formula. Data were collected through a questionnaire instrument with a semantic differential measurement scale. Before further analysis, the research instrument was tested for validity and reliability to ensure the accuracy and consistency of the data. The analysis technique used was multiple linear regression.The results showed that the variables of social Influence and facilitating conditions had a significant effect on behavioral intention in using e-wallets, both individually and simultaneously. This finding indicates that the greater the social Influence and the better the supporting conditions, the higher the intention of students to use e-wallets. The two independent variables together are able to explain 46.1% of the variability in behavioral intention, which indicates that there are other factors outside this model that also influence students' intention to use e-wallets.

Strategi Pemasaran Digital Produk Halal Dalam Meningkatkan Branding Bisnis Syariah

2025-05-05T13:05:51+07:00

The purpose of this study is to determine the effectiveness of digital marketing strategies for halal products in improving branding of sharia businesses. This research approach collects data through literature studies, which involve reading literature from various sources including books, articles, journals and reports using qualitative and deductive approaches. The findings in this study are that digital marketing strategies are an important element in improving branding of sharia businesses and halal products. By utilizing search engine optimization (SEO), social media marketing, influencer marketing, storytelling, e-commerce and marketplace optimization, and email marketing, sharia businesses can build strong branding, increase customer trust, and expand market reach globally. Through the implementation of appropriate and consistent digital strategies, sharia businesses can compete in a wider market, reach more Muslim customers, and have a positive impact on the development of the global halal industry.

Fintech Peer to Peer Lending: Determinan dari Intensi Penggunaan Kembali

2025-05-05T22:56:48+07:00

This study was conducted with carefully to show the result of the influence of some selected factors to the intention to reuse P2P lending by former borrowers. The selected factors are trust, ubiquity, and perceived usefulness. The background of this study is due to phenomenon of the drastic decline of P2P lending platform providers in recent years. The amount of data collected and can be processed through the distribution of questionnaires to the respondent is 123. The results show that ubiquity and perceived usefulness variable significantly affect intention to reuse P2P lending variable, but trust has no significant influence to the intention to reuse P2P lending. The rest, the F test conducted indicate that the variables of trust, ubiquity, and perceived usefulness simultaneously affect intention to reuse P2P lending.

Faktor-Faktor yg mempengaruhi Minat Mahasiswa Bekerja di Lembaga Keuangan dengan Jenjang Karir sebagai Moderasi

2025-05-05T14:48:07+07:00

This study aims to determine the factors that influence students' interest in working in financial institutions with career ladder as a moderation. The research method used is quantitative method. The population in this study were regular students at several universities with a sample of 146 people. The sampling method used was purposive sampling. The data used were primary data using the online questionnaire/google form method. The data obtained were analyzed using the Partial Least Square (PLS) analysis technique through Smart PLS software. The results of this study are that the work environment and job market considerations have a significant effect on students' interest in working in financial institutions. Career ladder is unable to moderate the influence of the work environment on students' interest in working in financial institutions. Career ladder is able to moderate job market considerations on students' interest in working in financial institutions.

Pengaruh Citra Merek dan Influencer Marketing Terhadap Keputusan Pembelian Pada Produk Glad2glow di Tiktok

2025-05-06T19:09:57+07:00

The industry, especially in the field of care and beauty, has begun to grow rapidly in Indonesia, due to the innovation of new products so that various types of promotion methods are needed, one of which is promotion through social media, especially on TikTok. TikTok was chosen because it has the largest number of users compared to other platforms, and has a large influence of influencer content on products. So that it can allow companies to compete in an increasingly tight market and provide good sales until a good perception of the brand is formed. The purpose of this study is to analyze the influence and importance of these two variables on what customers buy, and to provide information to brands to help them create more successful social media marketing campaigns. Researchers used a quantitative approach with 100 respondents as TikTok users and at least once saw the Glad2Glow promotion. This study used a questionnaire distributed online on Google Form. All data analyzed using SPSS 25 tools and multiple linear regression. The study findings show that influencer marketing and brand image significantly and positively influence consumer decisions to buy. Influencer marketing has a greater influence than brand image, especially when using famous influencers. Therefore, the product must have a strong brand image and the right influencer marketing, so that it can increase product sales.

Pengaruh Beban Kerja Terhadap Kinerja Karyawan Pada Generasi Z di Pizza Hut Kota Samarinda

2025-05-06T15:05:17+07:00

This study aims to analyze the effect of workload on the performance of Generation Z employees at Pizza Hut outlets in Samarinda City. The formulation of the problem in this study is whether workload has an influence on the performance of Generation Z employees. The research method used is quantitative with a positive approach. The data collection technique was carried out through distributing questionnaires to Generation Z employees at Pizza Hut Samarinda outlets. Data analysis using simple linear regression test to see the influence between workload on employee performance. The results showed that workload had a positive and significant effect on the performance of Generation Z employees. A balanced workload can encourage improved performance, but too much load often tends to reduce productivity and cause stress. The conclusion of this study is that proportional workload management is important to maintain and improve employee performance, especially for Generation Z who are still in the adaptation stage to the world of work.

Pengaruh Uang Saku dan Self-control Terhadap Perilaku Pembelian Impulsif Merchandise K-Pop Pada Kpopers Karawang

2025-05-06T18:44:58+07:00

This study aims to determine the effect of pocket money and self-control on impulsive buying behavior of K-Pop merchandise among K-Pop fans in Karawang. A quantitative approach with a descriptive correlational method was applied. A total of 75 respondents were selected using purposive sampling. Data were collected through an online questionnaire and analyzed using multiple linear regression. The results showed that pocket money has a positive and significant effect on impulsive buying behavior, while self-control has no significant effect. Despite most respondents having high self-control, emotional impulses triggered by idol merchandise remained hard to suppress. Simultaneously, pocket money and self-control significantly influence impulsive buying, although with a relatively small contribution. This research suggests the importance of enhancing financial literacy and strengthening self-control to reduce consumptive behavior among popular culture enthusiasts.

Pengaruh Aspek Kognitif Terhadap Prestasi Akademik Mahasiswa

2025-05-06T15:07:45+07:00

This study aims to examine the influence of cognitive aspects on students' academic achievement. Cognitive aspects include the ability to think, understand, remember, analyze, and apply knowledge in the learning process. The research employs a quantitative approach, with a population consisting of 328 eighth-semester students from the Management undergraduate program at Universitas Muhammadiyah Kalimantan Timur. A sample of 180 respondents was selected using random sampling based on the Slovin formula. Data were collected through questionnaires and academic records (GPA). The data were analyzed using simple linear regression with the assistance of SPSS version 25. The results indicate that cognitive aspects have a positive and significant effect on students' academic achievement. These findings highlight the importance of developing cognitive abilities to support academic success in higher education.

Efektivitas Program Magang Studi Independen Bersertifikat (MSIB) Kampus Merdeka Dalam Mengembangkan Kompetensi Mahasiswa di Social Economic Acceleator Lab (SEAL)

2025-05-07T04:49:36+07:00

This study aims to evaluate the effectiveness of the Certified Independent Study Internship Program (MSIB) in developing students' competencies at the Social Economic Accelerator Lab (SEAL). The identified phenomenon indicates a mismatch between the majors chosen by students and their interests and abilities, which can hinder the learning process. The research method employed is descriptive qualitative, involving data collection through interviews and observations of students, mentors, and representatives from the Merdeka Campus.The results of the study indicate a significant improvement in students' skills after participating in the internship program, with average scores increasing from 66.30 to 86.139. Additionally, participants reported a high level of satisfaction with their internship experiences, while mentors noted that students were able to apply the skills acquired in the workplace. This research confirms that the MSIB program is effective in bridging the gap between higher education and industry needs, as well as providing practical experiences that enhance students' job readiness. Recommendations for program improvement include increasing support for mentors and providing initial training for students before entering the workforce.

Pengaruh Celebrity Endorsement Terhadap Keputusan Pembelian British Propolis

2025-05-07T04:43:25+07:00

Celebrity endorsement is a marketing strategy that, when designed effectively, can have a significant impact on consumer behaviour and purchasing decisions. The following study explains the role of visibility, credibility, attractiveness, and celebrity power in influencing purchasing decisions for British Propolis products. A quantitative approach was chosen as the research method, with data obtained from 155 respondents who answered an online questionnaire. The data was analysed using multiple linear regression analysis with the assistance of SPSS software version 24. The regression analysis results indicate that credibility, attractiveness, and power have a significant impact on purchasing decisions, while visibility does not. The findings of this study provide insights into the effectiveness of celebrity endorsements in increasing sales transactions and offer recommendations for future marketing strategies.

Pengaruh Beban Kerja dan Kompensasi Terhadap Kinerja Karyawan PT Nico Jaya Pratama

2025-05-07T07:25:26+07:00

The purpose of this research is to understand the effect of workload and compensation on employee performance either partially or simultaneously at PT Nico Jaya Pratama. A descriptive quantitative approach is applied in this study. The population involved in this study is all employees of PT Nico Jaya Pratama, especially 185 people who work in the E Assembly department plant. The simple random sampling method in the probability sampling technique is applied in selecting samples in this study. namely all employees of PT Nico Jaya Pratama with a random system. The Slovin formula with a level of 5% is used to collect samples of 127 employees. Employee Performance is the Dependent Variable, Workload is the Independent Variable, and Compensation is the Independent Variable. Using SPSS Statistic 26 software. Based on the results of the study, it was revealed that the workload is classified as high, with the highest value of 86.92 on the overload work task indicator. Compensation is classified as appropriate, with the highest TCR value of 86.92 on the insurance indicator. Performance is classified as good, with the highest TCR value of 86.92 on the ability to work together indicator. Workload directly plays a positive and significant role in the performance of PT Nico Jaya Pratama employees because it has a regression coefficient value of the workload variable (X1) which will increase employee performance (Y) by 0.632. Compensation directly has a positive and significant impact on employee performance at PT Nico Jaya Pratama because it has a regression coefficient of compensation variable (X2) which will increase employee performance (Y) by 0.415. Simultaneously, workload and compensation have a positive and significant impact on employee performance in the determination coefficient R2 of 0.899 proving that 89.9% of the variation in employee performance can be explained by workload and compensation.

Pengaruh Motivasi dan Lingkungan Kerja Fisik Terhadap Kinerja Perawat Klinik Pratama Asshofwan

2025-05-07T07:24:30+07:00

The performance of nurses determines the quality of health services. However, initial observations at Asshofwan Pratama Clinic showed a decrease in work morale and a lack of responsiveness of nurses in serving patients. This phenomenon indicates that there are problems in the aspects of work motivation and physical work environment that can have a direct impact on the performance of nurses. This study aims to explore in depth how these two factors affect nurse performance. The approach used is qualitative with a phenomenological study type. The data collection technique was carried out through in-depth interviews, non-participatory observations, and documentation of five nurses and one HRD party as informants. The results showed that nurses' work motivation was more influenced by intrinsic motivations, such as a sense of responsibility, and the satisfaction of seeing patients heal. The physical work environment is considered quite supportive, characterized by clean workspaces, adequate ventilation and lighting, and work facilities that are mostly complete although there are some tools that need to be updated. The performance of nurses in the clinic is considered good, reflected in discipline, precision, speed of work, and commitment to quality service strengthened by the theory of Self-Determination, Herzberg's Two-Factor Theory, and the WHO health worker performance model. This study suggests the need for increased non-financial support, innovation reform, and innovation facilitation to maintain and improve the performance of nurses in primary clinics.

Pengaruh Kompetensi dan Kecerdasan Emosional Terhadap Kinerja Guru SMA Budi Mulia Karawang

2025-05-07T07:04:54+07:00

Education aims to create an effective system so as to achieve good quality learning. Teacher performance is influenced by competence and emotional intelligence. Competency supports teaching effectiveness, while emotional intelligence helps manage emotions and build positive relationships. Both play a role in improving teacher performance and learning quality. This study aims to determine the influence of competence and emotional intelligence on teacher performance at Budi Mulia Karawang High School. This researcher used quantitative and verifiable descriptive methods with a total teacher population of 38 teachers. Data analysis was carried out using SPSS26 using multiple linear regression tool methods. The results of this study can be concluded that competence obtained an average score of 168 with the very good category, emotional intelligence with an average score of 169.9 with the very good category and an average performance of 167.7 with the very good category. Meanwhile, competence partially has a very significant effect on performance with a sig value. 0.015 < 0.05, Thcal value 2.568 > Ttable 2.030. Emotional intelligence partially has a very significant effect on the GIS value. 0.001 < 0.05, Thitung 3,469 > Ttable 2,030. Simultaneously, competence and emotional intelligence had a very significant effect with a value of 0.000 < 0.05 and Fcal 53.655 > 3.26. The results of the Determination Test showed that the R-value squared was 0.754, which means that the variables X1 and X2 together had an influence of 75.4% on the Y variable, while 24.6% were influenced by other factors outside of this study.

Analisis Pengaruh Platform E-Commerce dan Media Sosial Terhadap Peningkatan Penjualan UMKM Martabak Manis Tiga Saudara

2025-05-07T07:09:09+07:00

MSMEs in the culinary sector play an important role in the local economy, but face major challenges in terms of marketing and competition in the digital era. “This study” aims to analyze the influence of e-commerce platforms and social media on increasing sales at the Martabak Manis Tiga Saudara MSME. Using a quantitative approach and survey method on 90 respondents, the data was analyzed using the Structural Equation Modeling (SEM) model using SmartPLS 4. The results of the study indicate that both e-commerce platforms and social media have a significant effect on increasing sales, with social media showing a more dominant influence. In addition, social media also mediates “the influence of e-commerce” on increasing sales significantly. The conclusion of this study is the importance of integrating digital marketing strategies in MSME operations to drive sales growth. The implications of these findings provide recommendations for MSME actors to improve digital capabilities and suggest that further researchers add other relevant variables to expand the scope of future studies.

Strategi Optimalisasi Media Sosial Marketing Dalam Meningkatkan Brand Awareness dan Penjualan Batik Putri Sanggabuana Karawang

2025-05-07T07:19:39+07:00

This study aims to analyze social media optimization strategies in increasing Brand awareness and sales of Batik Putri Sanggabuana Karawang. Using a qualitative approach with a case study method, this research explores the effectiveness of social media platforms such as Instagram and Facebook in promoting local products. The results show that the use of attractive, educative, and consistent visual content is able to increase public awareness of Batik Putri Sanggabuana. Promotion through social media, including paid advertisements, has proven effective in increasing sales by up to 20%. Nonetheless, challenges such as maintaining content quality and attracting the attention of young audiences are key focuses that need to be addressed. Active interaction with consumers through social media also contributes greatly to building customer loyalty. This study recommends a more structured and creative marketing strategy to expand market reach and strengthen the image of Batik Putri Sanggabuana as Karawang's local cultural identity.

Strategi Komunikasi Pemasaran Dalam Mempromosikan Batik Putri Sanggabuana Karawang Sebagai Identitas Budaya Lokal

2025-05-07T07:15:09+07:00

This study aims to analyze the marketing communication strategy of Batik Putri Sanggabuana Karawang in promoting batik as a local cultural identity, as well as identify the obstacles that affect the effectiveness of the strategy. Using a qualitative approach with a case study method, data were obtained through in-depth interviews, observation, and document analysis. The results show that social media, collaboration with influencers, and cultural campaigns have increased public awareness of Batik Karawang, although there are still constraints such as budget limitations and low local appreciation. A more creative marketing strategy is needed to strengthen Putri Sanggabuana Batik's position as local cultural pride. This study implies the importance of collaboration between the government, community, and entrepreneurs in preserving and promoting batik as a cultural heritage and improving its competitiveness in the domestic and global markets.

Model Pertumbuhan Ekonomi Dengan Pendekatan Vector Error Correction Model di Provinsi Jawa Barat Tahun 2018-2022

2025-05-03T22:24:41+07:00

This study aims to determine and analyze economic growth in West Java Province. In addition, it also analyzes the effect of poverty, poverty rate and minimum wage on economic growth in 2018-2022. This type of research is conducted with a quantitative approach. Secondary data sources with data collection through literature studies and the official website of the West Java Province BPS. This study uses the Vector Error Correction Model (VECM) method. The sampling technique uses purposive sampling, with a total sample of 135 samples from 27 districts/cities in West Java Province. Based on the results of the short-term analysis, the poverty variable has a significant negative effect on economic growth. Then the poverty and minimum wage variables do not affect the economic growth variable. Furthermore, in the long term all variables, namely poverty, poverty rate and minimum wage have a significant negative effect on economic growth.

Pengaruh Penilaian Kinerja Sumber Daya Manusia Terhadap Kepuasan Pasien dan Kualitas Pelayanan Pada RSUD Mardi Waluyo Blitar

2025-05-05T16:33:02+07:00

This research aims to examine the effect of human resource performance on service quality and patient satisfaction in the Dahlia Ward of RSUD Mardi Waluyo Blitar. The study adopts a quantitative survey approach, involving a sample of 30 patients. The key variables analyzed include human resource performance, service quality, and patient satisfaction. The findings demonstrate that human resource performance has a significant influence on both service quality and patient satisfaction. High-quality human resource performance leads to better service quality, ultimately increasing patient satisfaction.This study employs a quantitative methodology with a survey approach. Data were gathered using questionnaires distributed to 30 patients who received treatment in the Dahlia Ward of RSUD Mardi Waluyo. The analyzed variables consist of human resource performance (competence, responsibility, motivation), service quality (tangibility, reliability, responsiveness, assurance, empathy), and patient satisfaction.

Pengaruh Suasana Cafe, Kualitas Pelayanan dan Lokasi Terhadap Kepuasan Pelanggan Pada Shan’s Juice Cafe di Karawang

2025-05-07T14:16:56+07:00

This study aims to see the effect of cafe atmosphere, service quality and location both partially and simultaneously on customer satisfaction at Shan's Juice Café in Karawang. This type of research uses a quantitative approach where the research population is Shan's Juice Café customers with a sample of 100 respondents obtained using non-probability sampling techniques. Data collection methods use questionnaires and direct reviews. The method for data analysis applied is multiple linear regression and SPSS version 27.0 instruments. The results of this study indicate that cafe atmosphere, service quality and location partially and simultaneously have a positive and significant effect on customer satisfaction at Shan's Juice Café in Karawang.

Analisis Partisipasi Masyarakat Dalam Perencanaan Pembangunan Desa di Kecamatan Gayam Kabupaten Bojonegoro

2025-05-07T06:21:20+07:00

This study aims to analyze the influence of education level, leadership style, and communication patterns on community participation in village development planning in Gayam District, Bojonegoro. This study uses a quantitative descriptive analysis method with data obtained through a structured questionnaire using a Likert scale, with a sample of 85 respondents selected using a purposive sampling technique. The analysis was carried out through data instrument testing, classical assumption tests, and multiple linear regression. The results showed that education level, leadership style, and communication patterns had a significant and positive effect on community participation. Communities with higher levels of education have a better awareness and understanding of the importance of the role of society in development. A good leadership style encourages active community involvement and an open and two-way communication pattern strengthens community trust in the village government. The implications of this study are the importance of the village government to improve the quality of community education, implement a good leadership style, and improve communication patterns to create good development planning.

Pengaruh Brand Image dan Brand Trust Terhadap Keputusan Pembelian Pada Produk Aqua

2025-05-07T14:39:37+07:00

This study was conducted to examine the extent to which brand image and brand trust on purchasing decisions influence consumer choices in purchasing Aqua products. The approach used is quantitative, where information is collected through questionnaires distributed to 97 respondents by applying the Lemeshow formula. Data processing is carried out using the SPSS application through a linear regression test. Research from this analysis indicates that brand image and brand trust individually do not have a significant influence on purchasing decisions, but when combined, both show a significant impact. The implications of this research state that in order to further understand buyer behavior patterns, it is necessary to explore other elements that have a stronger influence in driving purchasing decisions through further research.

Penerapan Sosial Media Instagram Bisnis Dalam Upaya Memperluas Wilayah Pemasaran Pada UMKM D'party Karawang

2025-05-07T21:27:28+07:00

The development of the digital era has made social media one of the effective marketing media for MSMEs to expand marketing areas. This study aims to analyze the effectiveness of the application of Instagram business in improving the marketing of D'Party MSMEs in East Karawang. This research uses descriptive qualitative methods with data collection techniques through observation, documents and in-depth interviews with business owners, old consumers, new consumers, and social media experts. The results showed that the use of Instagram Business was able to increase market reach, interaction with customers, and the number of new customers by 25-30% when compared to the previous period. Instagram features such as stories, reels, and visual content-based marketing strategies proved effective in attracting customer attention and increasing engagement. In conclusion, the implementation of Instagram business is effective in the growth of D'Party MSMEs by expanding the market and increasing sales. The implication of this study is that future research is recommended to explore the influence of paid features such as Instagram ADS in increasing the effectiveness of digital marketing.

Pengaruh Media Sosial Instagram dan Content Marketing Terhadap Keputusan Pembelian Pada Kopi Uwak

2025-05-07T21:04:24+07:00

Finding out how social media and content marketing affect customer decisions is the aim of this study. For this validated quantitative investigation, online questionnaires sent using Google Forms were used to gather primary data. This sampling approach employs a sample of 120 respondents and combines a non-probability sampling methodology with purposeful sampling. Following the usage of questionnaires for data collection, IBM SPSS 25 software was used for data analysis. On the other side, content marketing significantly and favorably influences consumers' choices to buy. Additionally, with a value of 26.1%, Instagram social media and content marketing work together to positively and significantly influence consumers' decisions to purchase Uwak Coffee.

Pengaruh Strategi Pemasaran Media Sosial dan Personal Selling Terhadap Peningkatan Penjualan Produk Nazia Hijab

2025-05-07T21:15:13+07:00

This study analyzes the "Impact of Social Media Marketing Strategies and Personal Selling on the Increase in Sales of Nazia Hijab Products." Using a quantitative verifiable approach, data were collected through questionnaires distributed to respondents who are customers and followers of the Nazia Hijab social media accounts. The data were analyzed using multiple linear regression. The study findings indicate that both social media marketing strategies and personal selling contribute significantly to increasing sales. These results underscore the importance of leveraging social media and personal selling as integral components of marketing strategies to boost sales in the competitive hijab industry. The findings suggest that a combination of digital marketing and direct personal approaches can serve as an effective strategy to enhance competitiveness and sales performance amidst the tight market competition for hijabs in Karawang.

Analisis Pengendalian Piutang Terhadap Piutang Bank Emok di Desa Tempuran

2025-05-07T22:10:22+07:00

This study uses a qualitative method using a triangulation approach that can be used to ensure data validity by verifying information from various sources. Bank Emok is one of the non-bank financial institutions in Indonesia that is now increasingly popular, especially among rural or village communities. Urgent needs encourage people to seek quick loan solutions to meet their needs. Bank Emok offers a money lending program and quick solutions to financial problems. With the existence of these non-formal institutions, it is considered that the community can make it easier to get money. However, every loan certainly has risks, one of the risks that occurs is bad debt. This study aims to determine the lending procedure at Bank Emok, and to analyze the control of receivables at Bank Emok in Tempuran Village. Data were collected through observation, interviews and documentation and then reanalyzed. The results of this study indicate that Bank Emok activities in Tempuran Village implement clear lending procedures and the existence of a joint liability system on customer loans minimizes the occurrence of bad debt.

Efisiensi Alokasi Aset untuk Meningkatkan Kinerja Keuangan Perusahaan pada Industri Manufaktur Indonesia

2025-05-08T05:20:13+07:00

Termination of Employment that has been ongoing, especially in the manufacturing industry, are contrary to the tendency of investor interest, especially foreign investors, to invest increasing capital in line with the growth and development of industry and the absorption of labor after the pandemic, is an interesting issue to study, paying attention to the level of efficiency of the assets used by the company to generate sales. Therefore, this research aims to pay attention to sales generated through the use of assets. Research was conducted on the manufacturing industry on the Indonesia Stock Exchange (IDX) which was listed for 3 (three) years from 2021 to 2023 using company financial data as a basis for data processing using financial ratio analysis. The research results show TATO (Total Asset Turnover) of the manufacturing industry is 0.94 times lower (less) than 1.1 times (0.94 < 1.1), so it can be concluded that TATO (Total Asset Turnover) of the manufacturing industry is not good.

Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Guru Pada SMA Negeri 1 Karawang

2025-05-08T09:04:25+07:00

Education is an important process in shaping humans to be able to develop knowledge, attitudes, values, and behaviors that support personal and social growth. SMA Negeri 1 Karawang is one of the State Senior High Schools in Karawang Regency which was established on September 16, 1959. This study aims to determine the effect of work motivation and work discipline on teacher performance at SMA Negeri 1 Karawang. The method used is a quantitative descriptive and verification approach with a saturated sampling approach. The research sample consisted of 39 teachers. Multiple linear regression data analysis was carried out using the SPSS version 26 application. The results of the study can be concluded that work motivation with a score of 2,285 and an average of 175.84 is in the very good category and work discipline with a score of 2,333 and an average of 179.46 is in the very good category. Teacher performance with a score of 2,338 and an average of 179.84 is in the very good category. The results of the t-test show that work motivation has a significant value of 0.001 <0.05 and t-count 3.786> t-table 2.026 significantly influences teacher performance. Work discipline has a significant value of 0.014 <0.05 and t-count 2.592> t-table 2.026 significantly influences teacher performance. Simultaneously, work motivation and work discipline have a significant influence on teacher performance with a significant value of 0.000 <0.05 and F-count 39.252> F-table 3.25 significantly influence teacher performance. The coefficient of determination of the magnitude of the influence of Motivation and Work Discipline on teacher performance is 0.686 or 68.6%, while 31.4% is influenced by other variables that were not studied.

Pengaruh Modernisasi Sistem Administasi Perpajakan, Pemahaman Peraturan Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Barat

2025-05-08T14:18:29+07:00

This study aims to empirically test whether the modernization of the tax administration system, the level of understanding of tax regulations, and tax sanctions have an influence on the compliance of individual taxpayers at KPP Pratama West Semarang in 2024. The method used includes quantitative data analysis by collecting information from taxpayers regarding understanding of regulations and application of sanctions. The data is processed by multiple regression analysis method using SPSS. The results of the analysis show: (1) Modernization of the tax administration system affects individual taxpayer compliance; (2) The level of understanding of tax regulations has no effect on individual taxpayer compliance; (3) Tax sanctions affect individual taxpayer compliance. The R Square value of 0.690 indicates that 69% of the variation in the dependent variable is explained by the independent variable, while 31% is influenced by other factors.

Memaksimalkan Dampak Media Sosial dalam Pemasaran Digital: Strategi Instagram yang Efektif untuk Merek

2025-05-09T16:31:04+07:00

Instagram has emerged as a crucial tool for social media marketing, as it enables businesses to connect with their target audience in the contemporary digital landscape. This study examines the most effective strategies businesses have employed to enhance audience engagement and growth on Instagram. A qualitative technique was employed to assess the strategies implemented by 22 leading digital marketing companies in the Madura market, drawing on insights from specialists inside these agencies. The data indicate that the majority of marketing experts consider Instagram to be the essential medium for communication and marketing tactics. This underscores Instagram's efficacy in social media marketing efforts and its pivotal role in corporate marketing strategies. Nonetheless, despite the favorable rating, several experts expressed their dissatisfaction with certain characteristics, including navigation, limited visibility, high costs relative to outcomes, ad fatigue, and a narrow emphasis on the business-to-business sector. Conversely, Instagram is esteemed for its ability to engage stakeholders and achieve operational objectives. This overview underscores the importance of a planned and comprehensive approach on Instagram, focusing on innovation, audience engagement, and the quality of shared content.

Pengaruh Disiplin Kerja Terhadap Produktivitas Kerja Dosen di Universitas Muhammadiyah Palopo

2025-05-09T21:00:57+07:00

This study aims to determine the effect of work discipline on the work productivity of lecturers at Muhammadiyah University of Palopo. This research uses a quantitative approach. Sampling in this research uses the census method by using the entire population as a sample, namely 150 lecturers at Muhammadiyah Palopo University. The results showed that work discipline has a significant positive effect on lecturer productivity at Muhammadiyah University of Palopo.

Pengaruh Sistem Informasi Akuntasi dan Human Capital Terhadap Pengelolaan Pada UMKM

2025-05-09T11:10:52+07:00

This study aims to analyze the role of Accounting Information Systems and Human Capital in Financial Management in Micro, Small, and Medium Enterprises (MSMEs). The research method used is qualitative with a literature review analysis technique. The literature review conducted in this study is a form of research carried out by collecting journal articles with themes aligned with the research objectives, namely the challenges faced by MSMEs in achieving their goals from an economic perspective. This study utilized the Publish or Perish software to gather relevant journal articles and subsequently conducted content analysis. The results show that the Accounting Information System has a significant positive effect on financial management, and Human Capital also has a significant impact on improving the quality of financial management. These findings indicate that the integration of technology and human resource development is crucial in optimizing financial management in MSMEs. This research contributes to the development of financial management strategies for MSMEs, especially in adapting to digital transformation.

Pengaruh Kompensasi dan Sosial Support Terhadap Turnover Intention Pada SMP Maitreyawira Palembang

2025-05-09T21:11:29+07:00

This study aims to determine whether compensation and social support have an effect on employee turnover intention at SMP Meitreyawira Palembang. The type of research in this study is quantitative research. The data collection technique in this study is a questionnaire. The population and sample in this study were 75 respondents. The data analysis technique in this study used validity tests, reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests, multiple regression analysis tests, hypothesis tests consisting of t tests, f tests and coefficients of determination. The results of the data analysis showed that there was a significant influence between the independent variables, namely compensation and social support, on the dependent variable, namely turnover intention, this was indicated by the t-count value of compensation of -3.347> t-table value of 1.993 with a significance value of 0.001 <0.05 and the t-count value of social support of -3.823> 1.993 with a significance value of 0.000 <0.05. This means that the hypothesis proposed in this study is that the compensation variable has a negative and significant effect on turnover intention. The social support variable has a negative and significant effect on turnover intention. The magnitude of the influence of the compensation and social support variables is 57.2% on turnover intention. While the remaining 42.8% is influenced by other variables such as work stress and workload which were not examined in this study.

Unveiling the Anomalous Effect of Foreign Investment on Yogyakarta’s Regional Economy: A Spatial Durbin Model Approach

2025-05-12T10:45:58+07:00

Foreign investment's effect on the economy does not need to be doubted and debated, but still, it needs to be proven in real life. This research uses 4 regencies and 1 city of the Special Region of Yogyakarta Province data with the dependent variable is gross regional domestic product (GRDP), representing the regional economy of each regency/city. The model estimated using OLS and the Spatial Durbin Model, this research is trying to confirm the effect of foreign investment on the GRDP. The results show foreign investment negative effect on the GRDP in both OLS and the Spatial Durbin Model’s direct and indirect effect.

Pengaruh Gaya Kepemimpinan Transformasional dan Resonansi Emosional Terhadap Organizational Citizenship Behavior (OCB) Karyawan PT. Tunas Baru Lampung, Tbk Banyu Asin

2025-05-09T22:50:20+07:00

This research aims to analyze the influence of transformational leadership style and emotional resonance on employee Organizational Citizenship Behavior (OCB) behavior at PT. Tunas Baru Lampung, Tbk Banyuasin. With a quantitative approach, this research involved 75 respondents consisting of employees in various divisions. The independent variables studied include transformational leadership style and emotional resonance, while the dependent variable is OCB behavior. The research results show that the transformational leadership style partially has no significant effect on OCB, with a t value of 1.306 which is smaller than the t-table of 1.993 (p = 0.196 > 0.05). On the other hand, partial emotional resonance has a significant influence on OCB with a significance value of 0.005 <0.05. Simultaneously, these two independent variables have a significant effect on OCB with a significance of 0.002 <0.05. Regression analysis shows that emotional resonance has a more dominant influence on increasing OCB compared to transformational leadership style, with a regression coefficient of 0.238 and a significance of 0.002 <0.05. The coefficient of determination (R²) of 0.157 indicates that transformational leadership style and emotional resonance together explain 15.7% of the variation in OCB, while the other 84.3% is influenced by other factors. Thus, this research confirms that emotional resonance plays a more dominant influence in increasing employee OCB compared to transformational leadership style.

Pengaruh Jumlah Penduduk dan Inflasi terhadap Kemiskinan di Indonesia (Studi Kasus 34 Provinsi)

2025-05-10T12:39:04+07:00

This study examines the effect of population and inflation on poverty in Indonesia (Case Study of 34 provinces in Indonesia). Using panel data, namely using time series and cross-section data. Where the time series data used is annual data from 2015 - 2024, with a total n of 340. While the cross section in this study covers 34 provinces in Indonesia. The method used is the panel data regression method, so the results of this study show that when viewed from the results of the t-test, the population variable has an effect on poverty. While the inflation variable has no effect on poverty. However, when viewed simultaneously (f test) the population and inflation variables together have an effect on poverty in Indonesia.

Analisis Pengaruh Rekrutmen dan Pelatihan terhadap Kinerja Karyawan: Studi Kasus pada PT PLN UP3 Banda Aceh

2025-05-10T12:17:31+07:00

This study aims to analyze the effect of recruitment and training on employee performance at PT PLN UP3 Banda Aceh. The research problem centers on the importance of effective recruitment and training processes in enhancing employee productivity and performance. A quantitative approach was employed using a survey method, with data collected through questionnaires distributed to 55 employees of PT PLN UP3 Banda Aceh. The data were analyzed using multiple linear regression, including both partial (t-test) and simultaneous (F-test) analyses. The results indicate that both recruitment and training variables have a significant partial effect on employee performance. Furthermore, the simultaneous test confirms that these two variables jointly have a significant impact on performance. These findings highlight the critical role of improving recruitment quality and training programs in boosting human resource performance within the company.

Pengaruh Gaya Kepemimpinan dan Stres Kerja Terhadap Turnover Karyawan PT. Tirta Osmosis Karyawan

2025-05-09T21:19:39+07:00

This research aims to determine whether leadership style and work stress affect employee turnover at PT. Tirta Osmosis Sampurna. This research employs a quantitative approach. Data collection involves questionnaires. The population and sample consist of 70 respondents. The data analysis techniques include validity test, reliability test, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, multiple regression analysis test, hypothesis testing consisting of t-test, f-test and coefficient of determination. The results of data analysis indicate that there is a significant influence between the independent variable, leadership, on the dependent variable, turnover. This is indicated by the t-count value of leadership of 14.404 > t table value of 1.995 with a significance value of 0.000 < 0.05, and the t-count value of work stress of 0.675 > 1.995 with a significance value of 0.502 > 0.05, with R² having a value of 0.797. The work stress variable does not significantly affect the turnover rate. The magnitude of the influence of leadership and work stress variables simultaneously is 79.7% on turnover. The remaining 20.3% is influenced by other variables not examined. These findings highlight the critical role of effective leadership in minimizing employee turnover within the company.

Strategi Edukasi Produk Bancassurance AIA Terhadap Keputusan Pembelian Nasabah PT BANK CENTRAL ASIA (Tbk)

2025-05-14T18:32:44+07:00

This study aims to examine the extent to which bancassurance product education strategies influence customer purchase decisions. Two main variables are evaluated: product knowledge and personal selling, both considered essential in enhancing customer understanding and confidence toward life insurance products offered through banking channels. A quantitative approach was adopted using a survey method involving 30 frontliner staff of PT Bank Central Asia (Tbk), Soekarno Hatta Branch, Bandung, selected through total sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression. The results indicate that both product knowledge and personal selling positively and significantly affect customers' purchasing decisions. The adjusted coefficient of determination (Adjusted R²) is 0.705, meaning that 70.5% of the variation in purchasing decisions is explained by the two variables. These findings highlight the critical role of effective product education—both through clear product information and persuasive personal interaction—in influencing the decision-making process in bancassurance contexts. This research offers practical implications for financial institutions to design more adaptive and literacy-based communication strategies.

Pengaruh User Generated Content (UGC) Pada Media Sosial Tiktok Terhadap Minat Beli Konsumen (Studi Pada Konsumen Produk Glad2glow di Kota Bandung)

2025-05-27T18:35:35+07:00

This study was conducted to analyze User Generated Content of Glad2Glow products, purchase interest of Glad2Glow products, and the influence of User Generated Content on TikTok social media on purchase interest of Glad2Glow products in Bandung City. This study applies a quantitative approach with Purposive Sampling technique and involves 200 respondents from Glad2Glow product consumers in Bandung City. Data collection was carried out through the use of Google Form which has been validated and realizable with the help of SPSS software version 27.0. Data analysis techniques include data instrument tests, classical assumption tests, correlation tests, simple linear regression tests, T hypothesis tests (partial), and determination coefficient tests used to analyze the influence of User Generated Content on purchase interest. These findings indicate a positive and significant relationship between User Generated Content and purchase interest. This study only focuses on User Generated Content on TikTok social media on purchase interest of Glad2Glow product consumers in Bandung City. These findings are expected to provide better insight into the development of digital marketing and consumer behavior in the era of social media in shaping purchase interest among Glad2Glow product consumers in Bandung City.