JURNAL AKADEMIK EKONOMI DAN MANAJEMEN

Pengaruh Harga dan Fasilitas terhadap Kepuasan Pengunjung pada Objek Wisata Curug Muara Jaya Kabupaten Majalengka

2026-04-12T02:45:18+00:00

Pariwisata terbukti menjadi salah satu sektor yang dapat meningkatkan perekonomian Indonesia. Beberapa tahun ini, pariwisata khususnya objek wisata Kabupaten Majalengka mulai dilirik wisatawan. Sehingga memerlukan pendekatan yang lebih serius dalam pengembangan destinasi. Curug Muara Jaya merupakan salah satu destinasi dengan daya tarik alam yang kuat; namun, objek wisata ini menghadapi beberapa tantangan operasional. Masalah terkait pemeliharaan fasilitas fisik, lingkungan sekitar, dan pengelolaan sampah telah berdampak negatif terhadap kenyamanan pengunjung. Selain itu, pengunjung mengungkapkan kekhawatiran mengenai adanya ketidaksesuaian antara harga tiket yang ditetapkan dengan kualitas fasilitas yang tersedia. Tujuan dari penelitian ini adalah untuk menguji pengaruh harga dan fasilitas terhadap kepuasan pengunjung di objek wisata Curug Muara Jaya, Kabupaten Majalengka. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif-verifikatif. Data primer dikumpulkan dengan menyebarkan kuesioner kepada 112 partisipan, yang menghasilkan 100 data valid dari pengunjung yang dipilih secara acak di lokasi penelitian. Data tersebut kemudian dianalisis menggunakan SPSS Statistics 25, dengan menggunakan analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa baik harga maupun fasilitas berpengaruh positif dan signifikan terhadap kepuasan pengunjung. Untuk meningkatkan kepuasan pengunjung, pihak pengelola destinasi perlu menerapkan beberapa inisiatif, terutama berfokus pada pelestarian lingkungan alam dan pemeliharaan fasilitas fisik yang ada. Dengan memastikan fasilitas yang berkualitas dan terjaga kebersihan, persepsi nilai terhadap destinasi akan sejalan dengan harga tiket yang dibayarkan, sehingga mendorong kepuasan pengunjung secara keseluruhan menjadi lebih baik.

ANALISIS STRATEGI PENETRASI PASAR DALAM MENINGKATKAN KEBERLANJUTAN BISNIS UMKM KULINER: STUDI KASUS PADA PRODUK MANGMIEE SHAN CULINARY

2026-04-13T06:08:59+00:00

The intensifying competition within Indonesia's culinary MSME sector necessitates that businesses, such as Mangmiee Shan Culinary, adopt precise growth strategies. This study aims to analyze the market penetration strategy employed by Mangmiee Shan Culinary to enhance business sustainability, while identifying the internal and external factors that influence its implementation. Using a qualitative approach with a single case study design, data were collected through in-depth interviews, field observations, and documentation, then analyzed using SWOT and Ansoff Matrix frameworks. The findings indicate that Mangmiee Shan Culinary focuses on a market penetration strategy through the optimization of digital platforms, competitive pricing, packaging innovation, and distribution expansion. The uniqueness of the product flavor and existing customer loyalty are identified as primary strengths, whereas limited production capacity and restricted distribution reach remain critical weaknesses that require resolution. This research contributes theoretically to the literature on culinary MSME strategies and offers practical guidance for similar enterprises in designing sustainable growth strategies.

STRATEGI PERTUMBUHAN AYU JEGES SALON SEBAGAI UPAYA PENCAPAIAN KEBERLANJUTAN BISNIS DI INDUSTRI KECANTIKAN

2026-04-13T08:34:07+00:00

This research aims to analyze the business growth strategy of Ayu Jeges Salon through a market penetration approach as an effort to achieve business sustainability in an increasingly competitive beauty industry. While the beauty industry in Indonesia is experiencing rapid growth, it also faces intense competition between small and medium-sized enterprises (SMEs) and larger, well-capitalized players. This study employs a descriptive qualitative approach with data collection techniques involving in-depth interviews, observation, and documentation studies. Data analysis utilizes SWOT and Ansoff Matrix frameworks to identify the salon's strategic position. The results indicate that Ayu Jeges Salon has great potential to increase its market share through a market penetration strategy, which includes: (1) improving service quality and beauty product innovation, (2) strengthening digital marketing-based promotional strategies, (3) implementing customer loyalty programs, and (4) optimizing competitive pricing. This study concludes that the implementation of an integrated market penetration strategy is capable of driving sustainable business growth and increasing the competitiveness of Ayu Jeges Salon in the local market.

Analisis Strategi Pengembangan Produk Berdasarkan Matrix Ansoff pada Panglong Hans Barokah Aceh Tenggara

2026-04-13T11:23:54+00:00

The development of digital marketing has encouraged business actors to adapt their marketing and product development strategies to enhance competitiveness. However, not all businesses are able to effectively optimize the use of digital technology, particularly those with specific consumer characteristics. This study aims to analyze product development strategies based on the Ansoff Matrix at Panglong Hans Barokah in Southeast Aceh and to examine the role of digital marketing in supporting business development. This research employs a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. Data analysis was conducted using a descriptive qualitative approach, including data reduction, data display, and conclusion drawing. The findings indicate that the business strategy implemented tends to align with the product development strategy, as reflected in the creation of more modern door designs based on consumer preferences. On the other hand, the utilization of digital marketing has not been optimal due to a mismatch between the selected platforms and customer characteristics, where WhatsApp is more effective than Instagram in facilitating communication and transactions. These findings suggest that business success is not solely determined by technological adoption, but also by the ability to align strategies with consumer behavior. The implications of this study highlight the importance of aligning product development strategies with appropriate digital media selection to improve marketing effectiveness and business competitiveness.

Analisis Strategi Pertumbuhan dan Penetrasi Pasar pada Usaha Bakso Bakar UMKM

2026-04-14T00:40:11+00:00

This study aims to analyze the growth strategy and market penetration implemented in a micro, small, and medium enterprise (UMKM) engaged in the culinary sector, specifically a grilled meatball (bakso bakar) business. The background of this research is based on the increasing competition among street food businesses, which requires business actors to adopt appropriate strategies to maintain and improve their market position. This research uses a qualitative descriptive method by collecting data through observation and documentation of business activities, including pricing strategies, service quality, product value proposition, and marketing practices. The results show that the business applies a market penetration strategy by focusing on increasing sales of existing products in the same market segment without significant product innovation. Key efforts include selecting strategic selling locations, offering competitive prices, maintaining consistent taste quality, improving service speed, and providing promotional incentives such as discounts and bonuses. In addition, strengthening the value proposition through unique flavors, affordable pricing, and customer-oriented service contributes to customer satisfaction and repeat purchases. The findings indicate that market penetration is an effective and low-risk strategy for small-scale culinary businesses with limited resources. The implication of this study suggests that UMKM actors can optimize their business performance by focusing on simple yet consistent marketing strategies and enhancing customer experience to build long-term loyalty.

Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) terhadap Nilai Perusahaan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024

2026-04-14T12:44:37+00:00

This quantitative study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the value of consumer goods companies listed on the Indonesia Stock Exchange during the 2021-2024 period. Using purposive sampling, 25 companies were selected as the research sample, resulting in 100 observations. Secondary data in the form of annual reports and sustainability reports were analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that environmental disclosure has no effect on firm value, social disclosure has no effect on firm value, and governance disclosure has no effect on firm value. These findings suggest that ESG information has not been fully considered by investors in their valuation decisions and that sustainability disclosure is still perceived as a short-term cost burden. Therefore, ESG disclosure in the consumer goods sector has not yet been able to provide added value reflected in firm value.

Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap Return on Assets pada PT Kalbe Farma Tbk Periode 2010-2024

2026-04-16T13:44:19+00:00

This study aims to analyze the effect of liquidity proxied by Current Ratio (CR), capital structure measured by Debt to Equity Ratio (DER), and activity measured by Total Asset Turnover (TATO) on profitability as measured by Return on Assets (ROA) at PT Kalbe Farma Tbk for the period 2010–2024. This research employs a quantitative method with an associative approach and utilizes secondary data obtained from the company’s official financial statements through the website www.kalbe.co.id. Data analysis was conducted using multiple linear regression supported by classical assumption tests and hypothesis testing (F-test and t-test). The results indicate that simultaneously CR, DER, and TATO have a significant effect on ROA (F = 25.977; Sig = 0.000). Partially, only the activity variable (TATO) has a positive and significant effect on ROA, while liquidity (CR) and capital structure (DER) do not show a significant effect. These findings are expected to provide useful insights for company management in improving financial performance, particularly through optimizing asset management and operational efficiency.

PENGARUH TINGKAT PARTISIPASI ANGKATAN KERJA PEREMPUAN, PEREMPUAN SEBAGAI TENAGA PROFESIONAL, ANGKA HARAPAN HIDUP PEREMPUAN DAN SUMBANGAN PENDAPATAN WANITA TERHADAP INDEKS PEMBANGUNAN MANUSIA DI WILAYAH GERBANGKERTOSUSILA TAHUN 2019 – 2024

2026-04-17T11:29:26+00:00

Pembangunan manusia merupakan proses peningkatan kualitas hidup masyarakat yang tidak terlepas dari peran perempuan sebagai bagian dari sumber daya manusia. Penelitian ini bertujuan untuk menganalisis pengaruh TPAK-W, Perempuan sebagai Tenaga Profesional, AHH-W dan Sumbangan Pendapatan Wanita terhadap Indeks Pembangunan Manusia di wilayah Gerbangkertosusila. Penelitian dengan pendekatan kuantitatif (data panel) yang bersumber dari BPS. Metode analisis yang digunakan adalah regresi data panel dengan model (FEM). Hasil penelitian menunjukkan bahwa TPAK-W, AHH-W dan sumbangan pendapatan wanita berpengaruh signifikan terhadap IPM. Sementara itu, perempuan sebagai tenaga profesional tidak berpengaruh signifikan terhadap IPM.

PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP HARGA SAHAM PADA PT JAPFA COMFEED INDONESIA TBK

2026-04-19T12:31:45+00:00

This study aims to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on stock prices at PT Japfa Comfeed Indonesia Tbk. This type of research uses an associative method with a quantitative approach, using secondary data in the form of financial statements and stock prices during the observation period 2015-2024. The data were obtained through documentation techniques. The data analysis method used is multiple linear regression analysis with the help of SPSS software, including Classical Assumption Test, Partial Test (t-test), and Simultaneous Test (F-test).The results show that ROA has no significant partial effect on stock prices, and DER also has no significant partial effect on stock prices. Simultaneously, ROA and DER do not have a significant effect on stock prices. The coefficient of determination (R²) indicates that the independent variables have limited ability in explaining stock price variations, while the rest is influenced by other variables outside the model.

Pengaruh Pemasaran Media Sosial dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Pada Restoran Sushi Yay! Cimahi

2026-04-20T06:03:13+00:00

This study aims to determine the effect of social media marketing and service quality on customer satisfaction at Sushi Yay! Cimahi Restaurant. Social media marketing is used as a means of promotion and communication with customers, while service quality reflects the restaurant's ability to meet customer expectations. The research method used was quantitative with a descriptive and verification approach. Data were analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that social media marketing has a positive and significant effect on customer satisfaction. Furthermore, service quality also has a positive and significant effect on customer satisfaction. Simultaneously, social media marketing and service quality have a significant effect on customer satisfaction at Sushi Yay! Cimahi Restaurant.

ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PERTUMBUHAN LABA PT WIJAYA KARYA (PERSERO) TBK

2026-04-20T12:50:30+00:00

This study aims to analyze the financial performance of PT Wijaya Karya (Persero) Tbk based on liquidity, solvency, and profit growth ratios. Financial performance anlysis is essential for evaluating a company’s abilitiy to manage its financial resources effectively. The method used in this study is a descriptive quantitative approach using secondary data abtoined from the company’s financial statement. The analysis focuses on key financial ratios, including Current Ratio (CR), Dept to Asset Ratio (DAR), as well as profit growth to measure the company’s ability to increase earnings. The result show that the company’s liquidity is relatively stable, although fluctuations occur in certain periods. The solvency ratio indicates in considerable reliance on debt, which may increase financial risk but remains mangeable. Meanwhile, profit growth tends to fluctuate, imfluenced by operational performance and external economic conditions. Overall, the financial performance of PT Wijaya Karya (Persero) Tbk can be considered fairly good, although improvements are still needs in managing debt and enhancing profitabilility.

Analisis Pengendalian Kualitas Untuk Mengurangi Kecacatan Pada Produksi Kain Tenun Dengan Metode Seven Tools Di PT Kain Ratu Utama

2026-04-21T09:50:00+00:00

This study aims to analyze the quality control of woven fabric production at PT Kain Ratu Utama using the Seven Tools method. The problem studied is the high level of defects in woven fabric products produced, such as netting (fabric not woven), loose weaving, tangled threads, and patterns that do not match the pattern. The resolution of this problem is important because the high level of defects has a negative impact on product quality and the company's operational efficiency, which in turn affects the company's competitiveness in the market. The research method used is descriptive quantitative with data collection through direct observation and interviews. The research stages include defect data collection, analysis using seven quality control tools (Check Sheet, Control Chart, Histogram, Pareto Diagram, Scatter Diagram, Fishbone Diagram, and Stratification), and identification of the main causes of defects. The results showed that the highest defect was the netting category with 151 sheets (27%). The main causes of defects come from machine malfunctions and human factors. By applying the Seven Tools method, the company can effectively identify and reduce the level of defects, thereby improving product quality and production process efficiency.

ANALISIS KOMPARATIF KINERJA KEUNGAN ANTARA PT SAMUDERA INDONESIA TBK DAN PT WINTERMAR OFFSHORE MARINE TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 - 2024

2026-04-21T07:44:56+00:00

This study aims to compare the financial performance of PT Samudera Indonesia Tbk and PT Wintermar Offshore Marine Tbk listed on the Indonesia Stock Exchange. Financial performance is measured using liquidity (Current Ratio), profitability (Return on Assets), and solvency (Debt to Equity Ratio). This research uses a descriptive comparative method with a quantitative approach. The data are obtained from the companies’ financial statements for the period 2015–2024. The results show differences in financial performance between the two companies, where PT Samudera Indonesia Tbk tends to have higher profitability, while PT Wintermar Offshore Marine Tbk shows improvement in liquidity and solvency.

ANALISIS KINERJA KEUANGAN BERDASRKAN RASIO LIKUIDITAS DAN PROFABILITAS PADA PT.SOLUSI BANGUN INDONESIA TBK

2026-04-21T07:55:58+00:00

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Solusi Bangun Indonesia Tbk berdasarkan rasio likuiditas dan rasio profitabilitas selama periode 2015-2024. Rasio likuiditas yang digunakan dalam penelitian ini meliputi Current Ratio (CR) dan Quick Ratio (QR), sedangkan rasio profitabilitas meliputi Return on Assets (ROA) dan Return on Equity (ROE). Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa kinerja likuiditas perusahaan cenderung berada dalam kondisi cukup baik, yang berarti perusahaan mampu memenuhi kewajiban jangka pendeknya. Namun, rasio profitabilitas menunjukkan fluktuasi yang mengindikasikan bahwa kemampuan perusahaan dalam menghasilkan laba belum stabil. Hal ini dipengaruhi oleh kondisi operasional dan faktor eksternal seperti perubahan ekonomi dan persaingan industri.Berdasarkan hasil analisis tersebut, dapat disimpulkan bahwa PT Solusi Bangun Indonesia Tbk memiliki kemampuan likuiditas yang cukup baik, namun perlu meningkatkan efisiensi operasional untuk meningkatkan kinerja profitabilitasnya.

Pengaruh Return on Assets (ROA) dan Debt to Equity Ratio (DER) terhadap Harga Saham Pada PT Astra Agro Lestari Tbk (AALI) Periode 10-15 Tahun Terakhir

2026-04-22T10:46:31+00:00

This study aims to determine the associative effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on the stock price of PT Astra Agro Lestari Tbk (AALI) over the past 10 years (2014-2023). This research uses a quantitative associative method with secondary data obtained from the Indonesia Stock Exchange (IDX). To ensure robust statistical analysis, quarterly financial data was utilized, resulting in 40 observation points as the research sample. Data analysis techniques include classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination using statistical software. The results show that partially, Return on Assets (ROA) has a significant positive effect on the stock price, indicating that higher profitability increases investor trust and stock value. Conversely, Debt to Equity Ratio (DER) has a significant negative effect on the stock price, implying that higher leverage increases financial risk perceptions, thus lowering stock prices. Simultaneously, both ROA and DER significantly influence the stock price of PT Astra Agro Lestari Tbk. The implication of this study suggests that investors should monitor profitability and solvency ratios, while management should optimize asset utilization and maintain prudent debt levels.

Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan pada PT Indocemen Tunggal Prakarsa Tbk Periode 2010-2024

2026-04-22T10:54:19+00:00

This study aims to analyze the financial performance of PT Indocement Tunggal Prakarsa Tbk for the period 2010–2024 based on the company's financial statements. The method used in this study is descriptive with a financial ratio analysis approach, covering liquidity, solvency, profitability, and activity ratios. The data used is secondary data in the form of the company's annual financial reports obtained from the Indonesia Stock Exchange and the company's official website. The results show that the company's financial performance fluctuates from year to year. The liquidity ratio indicates a relatively good condition in meeting short-term obligations. The solvency ratio indicates the company's ability to manage debt effectively. Meanwhile, the profitability and activity ratios show increases and decreases over certain periods influenced by economic and industry conditions.

Analisis Perbandingan Kinerja Keuangan Pada PT Indo Kordsa Tbk dan PT Indomobil Sukses Internasional Tbk

2026-04-22T13:37:23+00:00

This study aims to analyze and compare the financial performance of PT Indo Kordsa Tbk and PT Indomobil Sukses Internasional Tbk for the period 2017-2021. The analysis uses key financial ratios including liquidity ratios (Current Ratio and Quick Ratio), profitability ratios (Net Profit Margin, ROA, and ROE), and solvency ratios (Debt to Equity Ratio). The method used is a comparative descriptive method with secondary data obtained from the company's annual financial statements. The results show that PT Indo Kordsa Tbk has a much better and more stable liquidity performance compared to PT Indomobil Sukses Internasional Tbk. In terms of profitability, both companies experienced fluctuations, but PT Indo Kordsa Tbk tended to show better efficiency in generating profits compared to PT Indomobil Sukses Internasional Tbk which had thin margins. In terms of solvency, PT Indomobil Sukses Internasional Tbk has a significantly higher dependency on debt compared to PT Indo Kordsa Tbk which is more conservative in its capital structure.

PENGARUH PENERAPAN AKUNTANSI ZAKAT DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PENGELOLAAN ZAKAT PADA BAZNAS KABUPATEN AGAM

2026-04-23T15:36:02+00:00

This research is motivated by the importance of accountability and transparency in zakat management by zakat institutions. Although the potential for zakat in Indonesia is quite large, the level of public trust and participation in distributing zakat through official institutions is not optimal. This is partly influenced by the quality of financial reports presented by zakat management institutions. BAZNAS Agam Regency, as the official institution tasked with collecting and distributing zakat funds, is required to prepare quality financial reports in accordance with applicable zakat accounting standards. Therefore, the implementation of zakat accounting and internal control systems are important factors in improving the quality of zakat management financial reports. This study aims to analyze the extent of the influence of the implementation of zakat accounting and internal control systems on the quality of zakat management financial reports at BAZNAS Agam Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. Data were obtained by distributing questionnaires to respondents related to zakat management at BAZNAS Agam Regency. The collected data were analyzed using multiple linear regression analysis techniques with the help of statistics to determine the effect of independent variables on the dependent variable. The results of the study indicate that the implementation of zakat accounting and internal control systems significantly influence the quality of zakat management financial reports. Simultaneously, both variables contribute to the quality of financial reports with an Adjusted R Square of 0.422 or 42.2%, while the remaining 57.8% is influenced by other variables not examined in this study. These findings indicate that the implementation of good zakat accounting and an effective internal control system can improve the quality of financial reports in zakat institutions.

Pengaruh Displin Kerja dan Kompensasi terhadap Kinerja Karyawan pada PT Prima Tata Solusindo

2026-04-23T15:28:13+00:00

This study aims to analyze the influence of work discipline and compensation on employee performance at PT Prima Tata Solusindo. The background of the research is based on fluctuations in the level of discipline and the emergence of complaints regarding the suitability of compensation, which are suspected to have an impact on employee work effectiveness. This study employs a quantitative method with an explanatory approach using a cross-sectional design. A total of 113 respondents were selected using purposive sampling with a saturated sampling technique. Primary data were obtained through the distribution of Likert-scale questionnaires and analyzed using instrument testing, classical assumption tests, and multiple linear regression analysis to identify the partial and simultaneous effects of the independent variables on the dependent variable. The results of this study are expected to provide empirical evidence regarding the role of work discipline and compensation in improving employee performance, as well as serving as a reference for management in formulating more effective human resource management policies.

Analisis Deskriptif Kinerja Keuangan PT Medco Energi Internasional Tbk dan PT Energi Mega Persada Tbk Periode 2015–2024

2026-04-27T11:01:23+00:00

This study aims to analyze the financial performance of PT Medco Energi Internasional Tbk and PT Energi Mega Persada Tbk during the period 2015–2024 using a descriptive quantitative method, where the data used are secondary data in the form of annual financial statements obtained from Indonesia Stock Exchange as well as the official company websites, the analysis is conducted using financial ratios including liquidity ratio measured by Current Ratio (CR), profitability ratio measured by Return on Assets (ROA), and solvency ratio measured by Debt to Equity Ratio (DER), the results show that the financial performance of both companies experienced significant fluctuations throughout the observation period influenced by global oil and gas price dynamics, macroeconomic conditions, and energy sector policies, where in certain periods the companies faced declining performance due to falling commodity prices and increasing operational costs, however in subsequent periods there was a recovery trend particularly in PT Medco Energi Internasional Tbk which demonstrated more stable growth in profitability and assets compared to PT Energi Mega Persada Tbk, meanwhile in terms of solvency both companies still show relatively high leverage levels indicating the need for better capital structure management, overall, financial ratio analysis provides a clear overview of the companies’ financial conditions and can serve as a basis for decision-making for management, investors, and other stakeholders in evaluating the financial health of energy sector companies.

Gambaran Tim Kerja pada Bidang Ekonomi: Analisis Literatur Review

2026-04-24T03:11:48+00:00

Keberhasilan kolaborasi dalam tim merupakan tonggak utama bagi perusahaan, khususnya saat menghadapi fluktuasi ekonomi global yang menuntut adaptabilitas tinggi. Kajian ini difokuskan untuk membedah elemen-elemen krusial yang menentukan performa tim pada era bisnis kontemporer. Menggunakan metode systematic literature review (SLR) terhadap 30 referensi jurnal bereputasi dari periode 2021-2026, riset ini melakukan kurasi data berdasarkan kualitas metodologi serta keterkaitannya dengan isu efektivitas kerja pada ekosistem digital maupun hibrida. Melalui teknik analisis kualitatif, penelitian ini memetakan perkembangan terhadap aspek kepemimpinan, pola komunikasi, dorongan motivasi, serta adopsi teknologi. Temuan literatur mengindikasikan bahwa produktivitas tim bersifat multidimensi dan lahir dari sinergi sebagai variabel pendukung. Secara konsisten, data menunjukkan bahwa gaya kepemimpinan transformasional serta transparansi dalam berkomunikasi merupakan pondasi utama dalam menciptakan rasa saling percaya dan harmonisasi kerja di dalam kelompok. Terdapat perubahan paradigma yang signifikan di era pasca pandemi, dimana organizational citizenship behavior (OCB) serta kemahiran digital menjadi katalisator utama efisiensi, terutama pada sistem kerja jarak jauh. Peran teknologi telah bertransformasi dari sekadar sarana pembantu menjadi elemen sentral yang mengintegrasikan seluruh proses operasional dan kolaborasi tim. Hal ini menuntut adanya penyesuaian perilaku anggota tim dalam berinteraksi melalui platform virtual. Studi ini memberikan penekanan bahwa optimalisasi kinerja tim tergantung pada keselarasan antara fasilitas teknologi yang kompeten dengan lingkungan kerja yang suportif dan inklusif. Dari sisi praktis, manajemen organisasi dianjurkan untuk berfokus pada penguatan aspek soft skill, kapasitas komunikasi interpersonal, serta ketangkasan dalam mengadopsi inovasi teknologi guna merespon ketidakpastian pasar dengan lebih efektif. Selain itu, penelitian ini juga menyoroti pentingnya keberlanjutan pengembangan kompetensi tim melalui pelatihan berkelanjutan dan evaluasi kinerja berbasis data. Implikasi teoretis dari kajian ini diharapkan dapat memperkaya literatur mengenai dinamika kerja tim modern, sekaligus menjadi landasan bagi penelitian selanjutnya dalam mengkaji integrasi antara faktor manusia dan teknologi dalam organisasi.

ANALISIS EFISIENSI BIAYA OPERASIONAL TERHADAP PERTUMBUHAN LABA BERSIH PADA PT. SIDOMUNCUL TBK

2026-04-28T12:17:14+00:00

This study aims to analyze the effect of operating cost efficiency on net profit growth at PT Industri Jamu dan Farmasi Sido Muncul Tbk. Operating cost efficiency is an important indicator in assessing management's ability to allocate resources optimally to support company profitability. The background of this research is based on the dynamics of the pharmaceutical and herbal industry sector in Indonesia as well as fluctuations in raw material prices and distribution costs that affect the company's financial performance. The research method used is quantitative with a causal associative approach. The data used is secondary data in the form of annual financial reports for the 2020–2025 period obtained from the Indonesia Stock Exchange. The sampling technique was carried out using purposive sampling, and data analysis was performed through descriptive analysis and associative analysis using the Operating Expense Ratio (OER/BOPO). The results showed that operating cost efficiency has a negative and significant effect on net profit growth. These findings indicate that the lower the BOPO ratio (the more efficient), the higher the company's net profit growth tends to be. Empirical evidence shows that in 2022 when the BOPO ratio increased to 65%, net profit growth experienced a negative contraction of -15.22%. Conversely, when the company succeeded in reducing and maintaining the BOPO ratio at 60% through a marketing digitalization strategy in the 2023–2025 period, net profit growth returned to positive at 34.62%, 19.05%, and 10.40%, respectively. This study concludes that disciplined control of operating costs is a key determinant of company profitability. The managerial implication of this research is the need for the company to consistently maintain operating cost discipline and periodically evaluate the effectiveness of each cost item to maintain net profit growth amidst future fluctuations in raw material prices in the pharmaceutical industry.

PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PT BUKIT ASAM TBK TAHUN 2009-2023

2026-04-28T13:27:09+00:00

This study examines the effect of operational costs on net profit at PT Bukit Asam Tbk over the period 2009 to 2023. The method applied is associative quantitative research with a simple linear regression approach. Secondary data were obtained from annual financial reports published by the company. The sample consists of 15 years of financial data covering the study period. Statistical analysis was conducted using SPSS software, encompassing classical assumption tests, correlation analysis, coefficient of determination, and hypothesis testing through t-test and F-test. The results show that operational costs have a significant positive effect on net profit, indicated by a correlation coefficient (R) of 0.768, a coefficient of determination (R²) of 0.590, and a t-count value of 4.325 with significance 0.001 < 0.05. This finding implies that approximately 59% of the variation in net profit can be explained by changes in operational costs. The regression equation obtained is Y = 239,739.370 + 0.321X, meaning every increase of one unit in operational cost tends to raise net profit by 0.321 units.

Analisis Strategi Pengembangan Wisata Edukasi Melalui Pendekatan Blue Ocean Strategi (Studi pada Wisata Taman Pendidikan Purbasari Pancuran Mas)

2026-05-01T17:08:11+00:00

This study applies the Blue Ocean Strategy (BOS) approach to examine the development of educational tourism at Purbasari Pancuran Mas Educational Tourism Park. The method used is descriptive qualitative, with data collection techniques through documentation, interviews, and direct observation in the field. The analysis was conducted by identifying tourism potential, examining competitive factors, and applying the four-step BOS framework (ERRC), namely eliminate, reduce, raise, and create. The results show that Purbasari Pancuran Mas has great potential as an environmentally based educational tourism destination, particularly in freshwater ecosystems. These advantages are evident in the variety of attractions, service quality, and ongoing innovations. The implementation of BOS is carried out by eliminating less valuable practices, reducing irrelevant elements, improving the quality of services and education, and creating new innovations to provide added value, increase competitiveness, and open wider market opportunities.

Pengaruh Pencarian Produk dan Kemudahan Navigasi terhadap Minat Beli pada Pengguna Website e-Commerce

2026-05-04T09:57:58+00:00

Penelitian ini dilatarbelakangi oleh pesatnya perkembangan e-commerce yang meningkatkan persaingan antar platform dalam menarik minat beli konsumen. Oleh karena itu, penting bagi pelaku bisnis untuk memahami faktor-faktor yang memengaruhi minat beli, khususnya melalui fitur pencarian produk dan kemudahan navigasi pada website e-commerce. Tujuan penelitian ini adalah untuk mengkaji hubungan antara pencarian produk dan kemudahan navigasi terhadap minat beli pengguna. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan studi literatur, melalui pengumpulan data dari berbagai jurnal ilmiah dan referensi buku yang relevan. Hasil penelitian menunjukkan bahwa pencarian produk memiliki pengaruh yang beragam terhadap minat beli, di mana beberapa penelitian menemukan pengaruh negatif karena konsumen cenderung membandingkan produk dengan toko offline, sementara penelitian lain menunjukkan pengaruh positif melalui pengalaman dan informasi yang diperoleh. Di sisi lain, kemudahan navigasi secara konsisten terbukti memiliki pengaruh positif terhadap minat beli karena meningkatkan kenyamanan, efisiensi, dan pengalaman pengguna dalam berbelanja. Implikasi dari penelitian ini adalah pentingnya bagi pengelola e-commerce untuk mengoptimalkan fitur pencarian produk dan meningkatkan kemudahan navigasi guna meningkatkan minat beli konsumen serta daya saing platform.

Pengaruh Motivasi Kerja, Disiplin Kerja, dan Gaya Kepemimpinan Terhadap Kinerja Guru (Studi pada Guru SMA Negeri 4 Kota Tangerang Selatan)

2026-05-04T11:14:11+00:00

This study aims to determine the effect of work motivation, work discipline, and leadership style on teacher performance. The research method used in this study is quantitative. The sample in this study consists of 52 teachers of SMA Negeri 4 Kota Tangerang Selatan. Data were collected through questionnaires using a Likert scale and were processed using Microsoft Excel 2021 and SPSS software version 26. The sampling technique used in this study is non-probability sampling using saturated sampling. The research method used is multiple linear regression analysis. The results of this study indicate that the variables of work motivation and leadership style have a significant effect on teacher performance, while work discipline does not have a significant effect on teacher performance.

Pengaruh Struktur Modal, Perencanaan Pajak, Firm Growth, dan Investment Opportunity Set terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2024)

2026-05-04T12:36:45+00:00

This research examines the impact of capital structure, tax planning, firm growth, and investment opportunity set on firm value in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using secondary data derived from annual financial reports. The sample was selected through purposive sampling, resulting in 33 firms. The data were analyzed using multiple linear regression techniques. The findings indicate that capital structure, firm growth, and investment opportunity set positively and significantly influence firm value. In contrast, tax planning, measured by the effective tax rate, shows a negative and significant effect on firm value. These results suggest that financing policy, growth performance, and investment prospects are key drivers of firm value, while more aggressive tax planning strategies tend to be viewed less favorably by the market.

ANALISIS KOMPARATIF KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA PT CHAMPION PACIFIC INDONESIA TBK DAN PT IMPACK PRATAMA INDUSTRI TBK

2026-05-05T15:24:30+00:00

This study aims to compare the financial performance of PT Champion Pacific Indonesia Tbk and PT Impack Pratama Industri Tbk based on liquidity, solvency, and profitability ratios. The method used is quantitative descriptive with secondary data from the companies' annual financial statements. The analysis was conducted through financial ratio calculations, normality tests, and the Mann-Whitney test. The results show that PT Champion Pacific Indonesia Tbk is superior in terms of liquidity and solvency, while PT Impack Pratama Industri Tbk is superior in profitability. However, statistically, the Mann-Whitney test proves that a significant difference only exists in the liquidity ratio (Current Ratio), while no significant differences are found in solvency and profitability between the two companies.

Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pada PT Prima Cakrawala Abadi Tbk Dan PT Pratama Abadi Nusa Industri Tbk Periode 2022–2024

2026-05-05T15:31:39+00:00

This study aims to examine the effect of liquidity and solvency on profitability at PT Prima Cakrawala Abadi Tbk and PT Pratama Abadi Nusa Industri Tbk during the 2022–2024 period. The research applies a quantitative approach using secondary data from financial statements. Data analysis is conducted through financial ratios and multiple linear regression.The results indicate that liquidity has a positive effect on profitability, while solvency has a negative effect. Simultaneously, both variables significantly influence profitability, highlighting the importance of effective financial management.

PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN PADA PT TRISULA INTERNASIONAL TBK DAN PT PAN BROTHERS TBK

2026-05-06T04:45:21+00:00

This study aims to analyze the effect of Return On Assets (ROA) and Debt to Equity Ratio (DER) on firm value at PT Trisula International Tbk and PT Pan Brothers Tbk. This research uses an associative method with a quantitative approach. The type of data used is secondary data obtained from the companies’ financial statements during the research period (for example, 2015–2024). The data analysis techniques include classical assumption tests, multiple linear regression analysis, partial test (t-test), simultaneous test (F-test), and coefficient of determination (R²). The results show that Return On Assets (ROA) has a positive effect on firm value, while Debt to Equity Ratio (DER) has a negative effect on firm value. Simultaneously, ROA and DER have a significant effect on firm value in both companies studied.

Analisis Tingkat Kesehatan Perusahaan Berdasarkan Rasio Keuangan Pada PT Alkindo Naratama Tbk

2026-05-07T03:39:44+00:00

This study aims to analyze the financial health of PT Akindo Naratama Tbk. for the 2015-2024 period using financial ratio analysis covering profitability, liquidity, and solvency. This study uses a quantitative descriptive approach using secondary data with data sources in the form of annual financial reports published through the Indonesia Stock Exchange (IDX). The results show that in the 2015-2021 period, the company showed a trend of improving performance with fairly good asset management efficiency. However, in the 2022-2024 period, the company experienced a significant decline in financial health in the third aspect. The liquidity ratio decreased to below the standard of 100% (illiquid), the solvency ratio showed a high debt dependence (above 90%), and profitability declined sharply by 0.4%. Overall, the financial health of PT Alkindo Naratama Tbk at the end of the study period was categorized as "Unhealthy", thus requiring a debt restructuring strategy and operational efficiency to restore financial performance in the future.

Mengungkap Peran Komunikasi Tim dalam Meningkatkan Efektivitas Tim: Literature Review

2026-05-09T09:01:21+00:00

Team communication is a crucial element that serves as the main foundation in shaping team effectiveness across various organizational contexts, ranging from conventional work teams to virtual teams in the digital era. This literature Review reveals the role of team communication through an in-depth analysis of 20 peer-Reviewed scientific journals from national and international sources published between 2015 and 2024. This approach highlights how effective communication not only facilitates information exchange but also builds trust, cohesion, and optimal team performance. Specifically, this Review discusses the definition of team communication, its main objectives such as task coordination and conflict resolution, its benefits including increased productivity and innovation, common barriers such as cultural differences and technological limitations, as well as improvement strategies such as the use of digital tools and psychological safety training. The results show that well-managed team communication can significantly enhance team effectiveness based on findings from various studies. Practical implications include recommendations for managers to integrate communication as a strategic priority, while future research suggestions focus on the context of post-pandemic hybrid teams.

Pengaruh Harga Tiket dan Fasilitas Wisata Terhadap Kepuasan Pengunjung (Studi Kasus Pada Objek Wisata Terasering Panyaweuyan Kabupaten Majalengka)

2026-05-08T02:39:17+00:00

Penelitian ini bertujuan untuk mengetahui: (1) gambaran harga tiket, fasilitas wisata, dan tingkat

kepuasan pengunjung; (2) pengaruh harga tiket terhadap kepuasan pengunjung; (3) pengaruh fasilitas

wisata terhadap kepuasan pengunjung; serta (4) pengaruh harga tiket dan fasilitas wisata secara simultan

terhadap kepuasan pengunjung di Objek Wisata Terasering Panyaweuyan Kabupaten Majalengka.

Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dan verifikatif.

Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 98 orang pengunjung, kemudian

dianalisis menggunakan uji statistik deskriptif, uji regresi linear berganda, uji t (parsial), uji F (simultan),

dan koefisien determinasi (R²) dengan bantuan aplikasi SPSS versi 25.

Hasil penelitian menunjukkan bahwa secara parsial harga tiket (X₁) berpengaruh positif dan signifikan

terhadap kepuasan pengunjung (Y) dengan nilai signifikansi 0,009 (< 0,05) dan koefisien regresi 0,191,

yang menunjukkan bahwa semakin sesuai harga tiket yang ditetapkan maka kepuasan pengunjung akan

meningkat. Fasilitas wisata (X₂) juga berpengaruh positif dan signifikan terhadap kepuasan pengunjung

dengan nilai signifikansi 0,000 (< 0,05) dan koefisien regresi 0,360, serta memiliki pengaruh yang lebih

dominan dibandingkan harga tiket. Secara simultan, harga tiket dan fasilitas wisata berpengaruh signifikan

terhadap kepuasan pengunjung, yang dibuktikan dengan nilai koefisien determinasi (R Square) sebesar

0,548, yang berarti bahwa 54,8% variasi kepuasan pengunjung dapat dijelaskan oleh kedua variabel

tersebut, sedangkan 45,2% sisanya dipengaruhi oleh faktor lain di luar model penelitian.

PENGANTAR HUKUM PAJAK SERTA ATURAN DAN REGULASI YANG BERLAKU

2026-05-12T06:26:38+00:00

The purpose of this study is to examine the role of tax law in the Indonesian tax system, with a focus on its fundamental ideas, purposes, place in the legal system, and relevant laws and regulations. Using secondary data gathered from a literature review, normative legal research with a legislative and conceptual perspective is the methodology employed. According to the study's findings, tax legislation serves as both the legal basis for tax collection and a tool for promoting equity, legal certainty, and taxpayer compliance. Although tax law is a part of public law in Indonesia, it is intimately related to criminal and civil law. From the constitution to technical rules like Ministerial Decrees (PMK) and Director General's Decrees (Perdirjen), tax laws in Indonesia are organised hierarchically. Additionally, taxpayers are protected by legal remedies including objections and appeals. Tax law has also been demonstrated to have a major impact on taxpayer compliance levels through greater public legal awareness, law enforcement, and regulatory clarity

ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS PADA KINERJA KEUANGAN PT MARK DYNAMICS INDONESIA TBK YANG TERDAPAT DIBURSA EFEK INDONESIA (BEI)

2026-05-12T12:45:51+00:00

This study aims to analyze liquidity and profitability ratios on the financial performance of PT Mark Dynamics Indonesia Tbk for the period 2019–2023. The method used is descriptive analysis with a quantitative approach, using secondary data obtained from the company’s financial statements published on the Indonesia Stock Exchange (IDX).The variables analyzed include liquidity ratios (Current Ratio and Quick Ratio) and profitability ratios (Return on Assets and Return on Equity). The results indicate that the company’s liquidity condition is relatively stable, although fluctuations occurred during the COVID-19 pandemic. Profitability ratios showed a declining trend in 2020 but gradually improved in the following years.This study provides an overview of the company's financial performance based on financial ratios,. which can be used as a reference for investors and management in decision-making.

PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PT XL AXIATA TBK

2026-05-12T12:50:07+00:00

This study aims to analyze the effect of capital structure on profitabilitay at PT XL Axiata Tbk. Capital structure in this study is measured uding Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), while profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The research method used is a quantitative methodwith descriptive and assosiative approaches. The data used are secondary data obtained from the financial statements of PT XL AXIATA Tbk during the 2018-2023 period. The data analysis techniques include descrptive analysis, multiple linear regression analysis, and classical assumption test consisting of normality, multicollinearity, heteroscedasticity, and autocorrelation test. The results of this study indicate that capital structure has a significant effect on company profitability. A decrease in DER and DAR reflects a reduction in the company’s dependence on debt, which can rduce interest expenses and financial risk. This coundition has a positive impact on incresing profitabiliy, as indicated by the increase in ROA and ROE values. These findingss are consistent with previous studies which state that capital strucure plays an important role in determining company financial performance. Therefore, companies are expected to manage their capital structure optimally to improve profitability and maintain financial stability.

PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE) DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PT ASTRA INTERNASIONAL Tbk TAHUN 2015-2025

2026-05-12T07:08:42+00:00

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) terhadap pertumbuhan laba pada PT Astra Internasional Tbk periode 2015–2025. Penelitian menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial ROA, ROE tidak berpengaruh signifikan terhadap pertumbuhan laba, sedangkan NPM berpengaruh signifikan terhadap pertumbuhan laba. Namun ROA, ROE, NPM secara simultan berpengaruh. Kesimpulannya, rasio profitabilitas berperan terhadap pertumbuhan laba jika dilihat secara bersama-sama.

ANALISIS PERBANDINGAN DEBT TO EQUITY RATIO DAN CURRENT RATIO PADA PT. TELEKOMUNIKASI INDONESIA TBK DAN PT INDOSAT TBK TAHUN 2015-2024

2026-05-12T14:02:24+00:00

The purpose of this study is to analyze and compare the Debt to Equity Ratio (DER) and Current Ratio (CR) of PT Telkom Indonesia (Persero) Tbk and PT Indosat Tbk during the 2015–2024 period. This study employed a quantitative method with a comparative descriptive approach. The data used were annual financial statements obtained from the official websites of the companies. Data analysis techniques included descriptive statistics, Shapiro-Wilk normality test, and independent sample t-test using IBM SPSS Statistics 26. The results indicate that PT Indosat Tbk has a higher DER than PT Telkom Indonesia Tbk, while PT Telkom Indonesia Tbk has a higher and more stable CR than PT Indosat Tbk. The independent sample t-test results show significant differences in DER and CR between the two companies during the study period.

LITERATUR REVIEW: PENGARUH RATING TOKO DAN JUMLAH PENGIKUT TERHADAP KEPERCAYAAN KONSUMEN PADA MARKETPLACE

2026-05-14T23:36:11+00:00

In the rapidly evolving digital economy ecosystem of Indonesia, consumer behavior in marketplace transactions has undergone a significant paradigm shift from physical assessment to digital reputation-based evaluation. This literature review article aims to conduct an in-depth and comprehensive analysis of how store rating and number of followers function as crucial instruments in shaping consumer trust that ultimately leads to purchasing decisions. Using a library research method exploring ten national scientific journals from 2021 to 2025, this study synthesizes various relevant empirical findings. The literature review consistently shows that store ratings are a highly reliable predictor of service quality, while the number of followers serves as an indicator of popularity and social validation. Both elements, partially and simultaneously, have a positive and significant influence in mitigating risk perception and building strong consumer trust, which ultimately determines the success of purchasing decisions on increasingly competitive e-commerce platforms.

PENGARUH CAPITAL ADEQUACY (CAR) TERHADAP PROFITABILITAS YANG DI UKUR DENGAN RETURN ON ASSET (ROA) PADA PT BANK DANAMON

2026-05-13T01:05:58+00:00

Abstract This study aims to analyze the effect of the capital ratio on profitability, as measured by Return on Assets (ROA), at PT Bank Danamon. The capital ratio is an important indicator in assessing a bank's health, particularly in facing the risk of loss. This study used quantitative methods with secondary data in the form of financial reports. The analysis technique used was simple linear regression. The results indicate that the capital ratio has a positive effect on ROA. This suggests that a higher capital ratio increases a bank's ability to generate profits.

PENGARUH DISIPLIN KERJA DAN BUDAYA ORGANISASI TERHADAP PRODUKTIVITAS KERJA PEGAWAI PADA KANTOR CAMAT MATARAM

2026-05-13T12:53:44+00:00

This study aims to analyze the influence of work discipline and organizational culture on employee productivity at the Mataram Subdistrict Office. This study employs a quantitative approach using a census method involving all 70 employees. Data collection techniques included questionnaires, interviews, and documentation, while data analysis utilized multiple linear regression with the aid of SPSS. The results indicate that work discipline has a positive and significant effect on employee productivity (β = 0.615; t = 10.067; p < 0.05). Organizational culture also has a positive and significant effect on employee productivity (β = 0.386; t = 6.322; p < 0.05). Simultaneously, work discipline and organizational culture have a significant effect on employee productivity (F = 378.685; p < 0.05). The coefficient of determination (R² = 0.919) indicates that 91.9% of the variation in employee productivity can be explained by work discipline and organizational culture, while 8.1% is influenced by other factors outside the research model. These findings confirm that work discipline is the dominant factor in improving employee productivity, followed by organizational culture, which further reinforces work behavior. Therefore, strengthening discipline and consistently internalizing organizational culture are important strategies for improving performance and the quality of public services at the Mataram Subdistrict Office.

PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA PEGAWAI PT. PLN NUSA DAYA SUMBAWA

2026-05-16T11:27:12+00:00

This study aims to analyze the effect of job satisfaction, organizational commitment, and organizational culture on Organizational Citizenship Behavior (OCB) among employees of PT. PLN Nusa Daya Sumbawa. The research employed a quantitative approach using a simple random sampling technique, involving 54 respondents from a total population of 115 employees. Data were collected through questionnaires, interviews, and documentation, and analyzed using multiple linear regression with the assistance of SPSS.The results indicate that job satisfaction has a positive and significant effect on OCB (β = 0.301; t = 2.863; p < 0.05). Organizational commitment also has a positive and significant effect (β = 0.290; t = 2.266; p < 0.05). Organizational culture has a positive and significant effect on OCB (β = 1.371; t = 11.971; p < 0.05). Simultaneously, all variables have a significant effect on OCB (F = 95.389; p < 0.05). The coefficient of determination (R² = 0.851) indicates that 85.1% of the variation in OCB is explained by these variables, while the remaining 14.9% is influenced by other factors. These findings confirm that organizational culture is the most dominant factor, followed by job satisfaction and organizational commitment. Therefore, strengthening organizational culture as well as improving job satisfaction and employee commitment are important strategies to promote extra-role behavior and enhance organizational effectiveness.

Analisis Kinerja Keuangan antara PT Bank Mandiri (Persero) Tbk dan PT Bank Capital Indonesia Tbk Periode 2014–2023 berdasarkan Rasio Profitabilitas dan Solvabilitas

2026-05-17T23:07:06+00:00

This study aims to analyze and compare the financial performance of PT Bank Mandiri (Persero) Tbk and PT Bank Capital Indonesia Tbk during the period 2014–2024 based on profitability and solvency ratios. The method used in this research is quantitative descriptive analysis using secondary data obtained from annual financial reports. The profitability ratios analyzed include Return on Assets (ROA) and Return on Equity (ROE), while solvency is measured using the Capital Adequacy Ratio (CAR) and Debt to Equity Ratio (DER). The results show that Bank Mandiri consistently demonstrates higher profitability compared to Bank Capital Indonesia, reflecting better asset management and operational efficiency. In terms of solvency, both banks maintain adequate capital levels, but Bank Mandiri shows stronger financial resilience. This study contributes to understanding financial performance differences between large state-owned banks and smaller private banks.

Perbandingan Kinerja Keuangan Berdasarkan Laporan Laba Rugi, Neraca, dan Arus Kas antara PT Yamaha Indonesia Motor Manufacturing dan PT Citra Surya Pacific 2010-2024

2026-05-18T11:52:46+00:00

This study aims to analyze and compare the financial performance of PT Yamaha Indonesia Motor Manufacturing and PT Citra Surya Pacific during the period 2010–2024 based on key financial variables, namely revenue, cost of goods sold (COGS), net profit, total assets, and total liabilities. The research employs a quantitative descriptive method with a comparative approach. The data used in this study are secondary data obtained from the companies' financial statements. The analysis technique involves comparing the development of each variable over the observed period to identify trends and differences in financial performance. The results show that PT Yamaha Indonesia Motor Manufacturing demonstrates more stable financial performance, with consistent growth in revenue and net profit. In contrast, PT Citra Surya Pacific experiences fluctuations, particularly in net profit and liabilities, indicating less efficient financial management. Furthermore, Yamaha shows stronger asset growth and a more balanced liability structure, reflecting better financial stability and operational efficiency.The findings of this study provide insights into the importance of effective financial management and operational efficiency in maintaining sustainable company performance. This research can be used as a reference for investors, management, and academics in evaluating and comparing corporate financial performance.

PENGARUH KARAKTERISTIK INDIVIDUAL DAN KARAKTERISTIK PEKERJAAN TERHADAP KOMITMEN ORGANISASIONAL PADA PEGAWAI KANTOR BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA (BKPSDM) SUMBAWA BESAR

2026-05-18T00:43:25+00:00

This study aims to determine the influence of: (1) Individual Characteristics on Organizational Commitment, and (2) Job Characteristics on Organizational Commitment among employees of the Sumbawa Besar Civil Service and Human Resources Development Agency (BKPSDM). This study is a causal associative study with a quantitative approach, using a questionnaire as the primary data collection technique. The population in this study was all 47 employees of the Sumbawa Besar BKPSDM, using a census or saturated sampling method. The data analysis tool used was multiple linear regression analysis with the assistance of the SPSS program. The results of the study indicate that: (1) Individual Characteristics have a positive and significant effect on Organizational Commitment. (2) Job Characteristics have a positive and significant effect on Organizational Commitment among employees of the Sumbawa Besar BKPSDM.

PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT INDOFARMA PERSERO TBK

2026-05-18T11:55:50+00:00

This study aims to examine the effect of liquidity and solvability on profitability at PT Indofarma (Persero) Tbk during the period 2014–2019. The research uses an associative method with a quantitative approach. The data used in this study are secondary data obtained from the company’s financial statements. Data analysis techniques include multiple linear regression, correlation coefficient, determination coefficient, and hypothesis testing. The results of the study indicate that liquidity has a positive effect on profitability, while solvability has a negative effect on profitability. The regression equation obtained is Ŷ = 0.156 + 0.013 X1 − 0.117 X2. The correlation coefficient value of 0.963 shows a very strong relationship between liquidity, solvability, and profitability. Furthermore, the coefficient of determination of 0.877 indicates that 87.7% of the variation in profitability can be explained by liquidity and solvability, while the remaining 12.3% is influenced by other variables outside this study.The results of hypothesis testing show that liquidity does not have a significant effect on profitability, while solvability has a significant effect on profitability. These findings imply that the company needs to pay more attention to managing its solvability to improve profitability performance and maintain financial stability.

ANALISIS KOMPARATIF KINERJA KEUANGAN BERDASAKAN RASIO KEUANGAN PADA PT JASA MARGA (PERSERO) TBK DAN PT CITRA MARGA NUSAPHALA PERSADA TBK

2026-05-19T00:00:54+00:00

This study aims to analyze and compare the financial performance of PT Jasa Marga (Persero) Tbk and PT Citra Marga Nusaphala Persada Tbk based on financial ratios. The research method used is a comparative method with a quantitative approach. The data used are secondary data in the form of financial statements of both companies over a certain period. The analysis employs several financial ratios, including liquidity ratios, solvency ratios, activity ratios, and profitability ratios.The results show that there are differences in the financial performance of the two companies. PT Jasa Marga (Persero) Tbk tends to demonstrate better performance in terms of profitability and activity, while PT Citra Marga Nusaphala Persada Tbk shows advantages in certain liquidity aspects. These differences are influenced by operational strategies, capital structure, and asset management efficiency of each company.In conclusion, both companies have their own strengths and weaknesses in financial performance. Therefore, comprehensive financial ratio analysis is essential to provide a more accurate basis for decision-making for investors and management.

ANALISIS ASOSIATIF PENGARUH RATIO SOLVABILITAS DAN EFISIENSI BIAYA OPERASIONAL TERHADAP PROFITABILITAS PERUSAHAAN PADA PT.PERUSAHAAN GAS NEGARA TBK

2026-05-19T11:06:02+00:00

This study aims to analyze the associative effect of solvency ratios and operational cost efficiency on the profitability of PT Perusahaan Gas Negara Tbk (PGAS) during the 2018–2023 period. A quantitative approach using multiple linear regression was applied, with secondary data obtained from the company’s annual financial reports published on the Indonesia Stock Exchange (IDX). The independent variables include solvency ratios (measured by Debt to Equity Ratio/DER and Debt to Asset. Ratio/DAR) and operational cost efficiency (measured by Operating Expense Ratio/OER), while the dependent variable is profitability (measured by Return on Assets/ROA).The results indicate that solvency ratios have a significant negative effect on profitability (regression coefficients: DER: -0.245, p<0.05; DAR: -0.312, p<0.01), whereas operational cost efficiency has a significant positive effect (OER coefficient: 0.418, p<0.01). Simultaneously, both independent variables explain 72.5% of the variation in profitability (R² = 0.725).These findings imply that prudent debt management and optimization of operational costs are crucial for improving PGAS profitability amid global gas price fluctuations. Recommendations include diversifying financial strategies and enhancing supply chain efficiency to ensure sustainable financial performance.

PERSEPSI MAHASISWA PROGRAM STUDI ALKS IAIN PAREPARE TERHADAP INTERNALISASI AKHLAK ISLAMI SEBAGAI FONDASI PROFESIONALISME DALAM DUNIA KERJA: PENDEKATAN FENOMENOLOGI

2026-05-19T15:35:34+00:00

Penelitian ini bertujuan untuk mengeksplorasi persepsi mahasiswa Program Studi Akuntansi Lembaga Keuangan Syariah (ALKS) IAIN Parepare terhadap internalisasi akhlak Islami sebagai fondasi profesionalisme dalam dunia kerja. Menggunakan pendekatan fenomenologi, penelitian ini menggali pengalaman dan pandangan mahasiswa tentang sejauh mana nilai-nilai akhlak yang diperoleh selama perkuliahan diinternalisasikan sebagai bekal memasuki dunia profesi. Data dikumpulkan melalui wawancara mendalam (in-depth interview) terhadap delapan informan yang dipilih secara purposive. Hasil penelitian menunjukkan bahwa mahasiswa ALKS IAIN Parepare memiliki persepsi positif terhadap pentingnya akhlak Islami dalam konteks profesionalisme, namun terdapat kesenjangan antara pemahaman teoritis dan kesiapan praktis dalam mengintegrasikan nilai-nilai tersebut di lingkungan kerja nyata. Penelitian ini menyimpulkan bahwa internalisasi akhlak perlu diperkuat melalui pendekatan pembelajaran berbasis pengalaman (experiential learning) dan mentoring spiritual agar mahasiswa benar-benar siap secara moral dan profesional.

PENGARUH CUSTOMER EXPERIENCE DAN PRICE FAIRNESS TERHADAP REPURCHASE INTENTION PADA PELANGGAN KOPI KENANGAN KEDIRI DENGAN INTERVENING CUTSOMER SATISFACTION

2026-05-22T12:11:12+00:00

This study aims to analyze the influence of customer experience and price fairness on repurchase intention among Kopi Kenangan Kediri customers, with customer satisfaction as an intervening variable. The background of this study is based on the competition among coffee shops with a grab-and-go concept that are able to survive and create customer experiences as well as set reasonable and fair prices to increase customer satisfaction and repurchase intention, given the scarcity of research studies on Kopi Kenangan, particularly in medium-sized cities such as Kediri. The research method employs a quantitative approach using a 1-5 Likert scale questionnaire and the analysis tool SmartPLS version 3. The results indicate that the customer experience variable has a positive and significant effect on customer satisfaction and repurchase intention; the customer satisfaction variable has a positive and significant effect on repurchase intention; whereas the price fairness variable does not have a direct significant effect on repurchase intention but has a significant effect on customer satisfaction and indirectly influences repurchase intention through customer satisfaction.

Efisiensi Pelayanan Status Hukum dan Sertifikasi Kapal pada Kantor Kesyahbandaran dan Otoritas Pelabuhan Kelas I Samarinda

2026-05-22T11:52:43+00:00

This study analyzes the efficiency of legal status and ship certification services at the Class I Harbormaster and Port Authority Office (KSOP) Samarinda and explains why this issue is important. The purpose of this study is to analyze the flow of ship certification services, identify existing obstacles, and formulate possible solutions to improve ship certification services at KSOP Class I Samarinda. Public services are required to be effective and efficient. The service process includes several stages, starting from the submission of service applications to the issuance of service certificates. This study employs a qualitative and descriptive approach conducted directly through interviews and observations. The main obstacles affecting service efficiency are the lengthy verification and inspection processes. These problems are caused by administrative data discrepancies, inspection issues, ship readiness for inspection, and disruptions in the digital service system. In addition, inadequate human resources and weak inter-agency coordination also contribute to service inefficiency. The findings indicate that the design of ship certification services is generally well-structured. However, the actual implementation of certification services has not run optimally because inefficiencies still occur at several stages of the service process. This study suggests that ship certification services can become more efficient through improvements in human resources, digital systems, and inter-agency service coordination.

Tanggung Jawab Platform E-Commerce atas Ulasan Palsu Bintang Lima terhadap Perlindungan Konsumen

2026-05-27T23:50:48+00:00

The rapid development of e-commerce in Indonesia has significantly increased consumer reliance on online reviews, especially five-star ratings, as a primary reference in purchasing decisions. However, the proliferation of fake five-star reviews has become a serious threat to consumer protection, causing material and immaterial losses as well as eroding public trust in the digital economy ecosystem. This study aims to analyze the legal responsibility of e-commerce platforms for fake five-star reviews from the perspective of consumer protection. This normative juridical research employs statute approach and conceptual approach by examining primary legal materials such as Undang-Undang Perlindungan Konsumen, Undang-Undang ITE, and PP PMSE, along with relevant legal theories including Legal Protection Theory, Liability Theory, Trust Theory, and Justice Theory. The findings indicate that e-commerce platforms as Penyelenggara Perdagangan Melalui Sistem Elektronik (PPMSE) bear intermediary liability based on the safe harbor principle (notice-and-takedown). Although the existing regulatory framework provides a legal basis, it still has several weaknesses in terms of technical enforcement, proof of violations, and proactive moderation obligations. This research implies the need for regulatory reconstruction and strengthening of platform responsibilities through technology-based verification systems to create a fair, transparent, and trustworthy e-commerce ecosystem in Indonesia.

Efektivitas Penggunaan Sistem Informasi Manajemen Objek Pajak (SISMIOP) dalam Pemutakhiran Data PBB-P2 di BPPKAD Kabupaten Kudus

2026-05-28T08:35:58+00:00

The internship program serves as a means for students of the Sharia Accounting Study Program, Faculty of Islamic Economics and Business, UIN Walisongo to apply their academic knowledge in real-world work settings. This study aims to analyze the management of local tax administration during the internship at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) of Kudus Regency. The main focus of this study is to evaluate the effectiveness of using the Tax Object Management Information System (SISMIOP) in updating data on the Rural and Urban Land and Building Tax (PBB-P2). The operational activities examined include a series of data structuring processes, participation in mass printing preparation, affixing stamps on PBB Tax Due Notices (SPPT), and the distribution of PBB-P2 SPPT to the community. Additionally, this study reviews the implementation of PBB-P2 data updating training and the data input process using other supporting applications such as SIMPATDA and SPOP. The method used is descriptive qualitative, with data collection techniques including direct participatory observation in the field and interviews regarding local tax management. The results of the analysis show that administrative digitalization through SISMIOP significantly optimizes time efficiency, accelerates the validation of active tax object data, and minimizes operational recording errors. The use of this system is proven effective in supporting the smooth administration cycle of PBB-P2 at the regional level, although it still requires periodic optimization of network capacity and local server reliability to handle massive data update volumes.

Prediksi Harga Saham Sektor Petrokimia Menggunakan Model ARIMA: Studi Kasus PT Chandra Asri Pacific Tbk

2026-05-28T08:46:41+00:00

The purpose of this investigation was to examine and forecast the stock price of PT Chandra Asri Pacific Tbk (TPIA) The Autoregressive Integrated Moving Average (ARIMA) approach was used for analysis in this study. The tendency for stock prices to fluctuate means that investors require forecasting analysis capable of providing an overview of stock price conditions in the coming period. The quantitative method used in this study is time series analysis based on daily stock price data for PT Chandra Asri Pacific Tbk from January 1, 2023, to May 4, 2026, comprising 788 data points. The analysis stages were conducted through descriptive statistical analysis, an Augmented Dickey-Fuller (ADF) test for stationarity, Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF) plots for model identification, and residual analysis and forecasting for model evaluation. The findings show the ARIMA (0,1,2) model is the best fit as it effectively captures TPIA’s stock price movements. The forecasting findings indicate TPIA’s stock price is probably going to stay steady in the coming period without experiencing extreme fluctuations. Investors are anticipated to benefit from this investigation in understanding stock price patterns and serve as a foundation for making investment choices in the petrochemical sector within the Indonesian capital market.

ANALISIS FUNDAMENTAL DAN PERAMALAN HARGA SAHAM PT. SEMEN INDONESIA, TBK. MENGGUNAKAN PENDEKATAN ARIMA PERIODE 2022-2026

2026-05-30T12:03:43+00:00

This study aims to analyze and forecast the stock price movement of PT Semen Indonesia (Persero) Tbk (SMGR) using the ARIMA method for the 2024–2026 period. The study uses a descriptive quantitative approach with secondary data in the form of daily stock prices from Investing.com. The analysis was conducted through stationarity tests, differencing, ACF and PACF analysis, model selection based on AIC, and forecasting. The results show that ARIMA(2,1,2) is the best model with the lowest AIC value of 6478.915. The model produces an RMSE of 88.80, MAE of 64.45, and MAPE of 2.02%, indicating a very good level of prediction accuracy. The forecasting results indicate that SMGR’s stock price tends to decline in the next 20 periods, reflecting still weak market sentiment.

ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT WISMILAK INTI MAKMUR TBK DAN PT BENTOEL INVESTAMA TBK TAHUN 2015-2024

2026-06-01T12:44:47+00:00

This study aims to analyze and compare the financial performance of PT Wismilak Inti Makmur Tbk and PT Bentoel Investama Tbk during the period 2015–2024 using profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE). The research employed a quantitative approach with a comparative descriptive method. The data used in this study were secondary data obtained from the annual financial statements published by the Indonesia Stock Exchange and the official websites of both companies. The sampling technique used was purposive sampling, with the selected samples being PT Wismilak Inti Makmur Tbk and PT Bentoel Investama Tbk. Data analysis techniques included profitability ratio analysis, normality testing, homogeneity testing, and hypothesis testing using ANOVA. The results showed that the financial performance of both companies fluctuated during the research period. Based on the statistical test results, the significance value for ROA was 0.501 > 0.05 and for ROE was 0.335 > 0.05. These results indicate that there is no significant difference in financial performance between PT Wismilak Inti Makmur Tbk and PT Bentoel Investama Tbk based on ROA and ROE ratios. This finding suggests that both companies have relatively similar effectiveness in managing assets and equity to generate profits.

Pengaruh Tingkat Pendidikan, Pertumbuhan Ekonomi dan Upah Minimum Terhadap Pengangguran Terdidik di Kabupaten/Kota Jambi

2026-06-02T07:22:09+00:00

Penelitian ini bertujuan untuk: 1) menganalisis perkembangan tingkat pendidikan, pertumbuhan ekonomi, upah minimum dan pengangguran terdidik di Provinsi Jambi Selama 2019-2024. 2) Menganalisis bagaimana proporsi pengangguran terdidik terhadap total pengangguran di Kabupaten/Kota Provinsi Jambi Selama 2019-2024. 3) Menganalisis bagaimana pengaruh tingkat pendidikan, pertumbuhan ekonomi dan upah minimum terhadap tingkat pengangguran terdidik di Kabupaten/Kota Provinsi Jambi Selama 2019-2024. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan analisis proporsi dan analisis regresi data panel dengan bantuan perangkat lunak EViews 12. Pada hasil analisis deskriptif menunjukkan bahwa selama periode 2019-2024 RLS di Provinsi Jambi adalah 8,67 tahun (setara SMP), sedangkan Kota Jambi sebagai wilayah berpendidikan tertinggi (11,18 tahun). Berdasarkan hasil pengujian regresi data panel, model estimasi terbaik yang terpilih adalah Fixed Effect Model. Hasil uji F menunjukkan bahwa secara keseluruhan tingkat pendidikan, pertumbuhan ekonomi serta upah minimum berpengaruh signifikan terhadap pengangguran terdidik di Kabupaten/Kota Provinsi Jambi. Secara Parsial (Uji t), tingkat pendidikan dan upah minimum berpengaruh positif dan signifikan terhadap pengangguran terdidik. Namun pada pertumbuhan ekonomi berpengaruh negatif dan signifikan terhadap pengangguran terdidik. Artinya ekspansi ekonomi efektif dalam memperluas penciptaan lapangan kerja formal.

PENGEMBANGAN SUMBER DAYA MANUSIA SEBAGAI FONDASI KONSISTENSI PELAYANAN DAN KEBERLANJUTAN BISNIS: SEBUAH KAJIAN FILOSOFIS PADA INDUSTRI RESTORAN DI INDONESIA

2026-06-02T10:19:33+00:00

Keberlangsungan UKM (usaha kecil dan menengah) rumah makan di Indonesia tidak hanya bergantung pada kualitas produk tetapi juga ditentukan oleh konsistensi pelayanan. Kondisi tersebut menuntut organisasi mengelola sumber daya manusia sebagai asset strategis yang mampu menciptakan keunggulan kompetitif. Namun dalam praktiknya, pendekatan pada pengembangan sumber daya manusia diposisikan sebagai instrument korektif, sehingga berpotensi menghambat transfer pengetahuan, terutama ketika terjadi turnover karyawan, sehingga kualitas layanan menjadi tidak konsisten. Artikel ini bertujuan menganalisis pentingnya pengembangan modal manusia sebagai strategi untuk menjaga konsistensi layanan dan keberlanjutan bisnis. Pembahasan dilakukan melalui kajian konseptual dengan mengintegrasikan Human Capital Theory dari Becker, konsep kualitas layanan serta berbagai penelitian terkait pelatihan karyawan pada industry jasa makanan. Hasil analisis menunjukkan bahwa pelatihan yang terstruktur dan berkelanjutan merupakan bentuk investasi modal manusia yang dapat meningkatkan kompetensi karyawan, menurunkan turnover serta menjaga standar pelayanan. Temuan ini semakin relevan di era transpransi digital, ketika pengalaman pelanggan dapat dengan mudah disebarluaskan melalui ulasan daring. Oleh karena itu, UKM perlu mengimplementasikan strategi pengembangan modal manusia secara berkelanjutan dengan biaya rendah untuk menjembatani kesenjangan antara idealisme teoritis dan keterbatasan operasional dalam organisasi kecil untuk memperkuat reputasi dan daya saing usaha.

PENGARUH WORD OF MOUTH, PERSEPSI HARGA, DAN CITRA PRODUK TERHADAP MINAT BELI PRODUK BETON (Studi pada PT. Duta Bangsa Mandiri, Pasuruan, Jawa Timur)

2026-06-02T09:57:39+00:00

Penurunan volume penjualan produk beton pada PT. Duta Bangsa Mandiri di Pasuruan mengindikasikan adanya penurunan minat beli konsumen yang perlu dikaji secara mendalam. Penelitian ini bertujuan menganalisis pengaruh Word of Mouth (WOM), persepsi harga, dan citra produk terhadap minat beli konsumen produk beton secara parsial maupun simultan. Pendekatan kuantitatif dengan desain explanatory research diterapkan terhadap 140 responden yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner berskala Likert-5 dan dianalisis dengan regresi linier berganda berbantuan SPSS. Hasil penelitian menunjukkan bahwa WOM (β=0,357; t=5,756; p=0,001), persepsi harga (β=0,427; t=5,911; p=0,001), dan citra produk (β=0,427; t=4,769; p=0,001) masing-masing berpengaruh positif dan signifikan terhadap minat beli. Secara simultan, ketiga variabel menjelaskan 69,8% varians minat beli (Adj. R²=0,698; F=108,004; p=0,001). Temuan ini menegaskan pentingnya pengelolaan komunikasi informal konsumen, kebijakan harga berbasis nilai, dan penguatan citra produk sebagai strategi pemasaran yang efektif untuk meningkatkan minat beli pada industri konstruksi.

Analysis of the PT Timah Tbk Case Based on Fundamental Fraud Theory (2018–2022)

2026-05-31T16:26:01+00:00

The research conducted by the author aims to examine one of the financial and operational fraud cases that caused an uproar over the massive manipulation and losses caused to the state in Indonesia, namely the governance of tin commodity trade in the Mining Business License (IUP) area of PT Timah Tbk from 2018 to 2022. The research uses qualitative methods with data obtained from trusted secondary sources, and the type of data generated is descriptive case study. This research resulted in a comprehensive statement that PT Timah Tbk is proven to have experienced operational and financial report degradation by fulfiling several fundamental aspects of fraud, namely the category of fraud, geographical analysis of the location and industry where the fraud occurred, profiles of the perpetrators and victims, the motivation of the perpetrators, the impact of the fraud committed, and the strategy for detecting fraud. The study results show that fraud committed in stateowned enterprises involves complex colusion with private smelters and harms many parties, especialy in ecological and state financial sectors. The authors hope that this research can motivate public companies to improve internal controls against high-level fraud risks.

Pengaruh Pertumbuhan Ekonomi, Konsumsi Energi dan Green Sukuk terhadap Emisi Karbon Dioksida (CO₂) di Indonesia Periode 2018.I -2024.IV

2026-06-04T00:05:37+00:00

This study aims to analyze the effect of economic growth, energy consumption, and Green Sukuk on carbon dioxide (CO₂) emissions in Indonesia. Using quarterly time series data from 2018.I to 2024.IV, annual data for several variables were estimated into quarterly data using the Quadratic-Match Sum interpolation method. The analytical method employed is Multiple Linear Regression with Ordinary Least Squares (OLS) estimation using EViews 13, adjusted using the Heteroskedasticity and Autocorrelation Consistent (HAC) Standard Errors approach to address the issue of autocorrelation. The results indicate that, partially, economic growth has a negative but insignificant effect on carbon emissions in Indonesia; energy consumption has a positive and significant effect on carbon emissions; and Green Sukuk has a negative and significant effect on carbon emissions. These findings indicate that carbon dioxide (CO₂) emission control is significantly influenced by energy consumption patterns and support for Green Sukuk.

Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT Dharma Satya Nusantara Tbk Periode 2020–2024

2026-06-02T14:19:54+00:00

Kinerja keuangan mencerminkan kemampuan perusahaan dalam mengelola sumber dayanya secara efektif, khususnya dalam menghasilkan laba dan menjaga stabilitas operasional di tengah lingkungan bisnis yang terus berubah. Sebagai perusahaan agribisnis berbasis minyak sawit, PT Dharma Satya Nusantara Tbk menghadapi tantangan tersendiri yang berasal dari volatilitas harga komoditas CPO di pasar global, yang secara langsung memengaruhi kondisi keuangannya. Oleh karena itu, evaluasi kinerja keuangan secara berkala menggunakan analisis rasio, analisis tren, dan analisis perbandingan antar periode sangat penting. Studi ini menerapkan metode kuantitatif deskriptif dengan menggunakan data sekunder dari laporan keuangan resmi perusahaan untuk periode 2020–2024, yang dipublikasikan melalui Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa kondisi keuangan perusahaan secara keseluruhan tetap cukup baik, meskipun beberapa indikator menunjukkan ketidakstabilan. Dalam dimensi likuiditas, rasio lancar tetap berada dalam ambang batas yang dapat diterima, sedangkan rasio cepat dan rasio kas menunjukkan ketergantungan yang cukup besar pada persediaan dan cadangan kas yang terbatas. Indikator profitabilitas termasuk GPM, NPM, OPM, ROA, dan ROE mencatatkan peningkatan signifikan antara tahun 2020 dan 2022, mengalami koreksi pada tahun 2023, dan pulih kembali pada tahun 2024. Dari perspektif pertumbuhan pendapatan, indeks tren mencapai 151% pada tahun 2024 relatif terhadap tahun dasar 2020, menunjukkan kemampuan perusahaan untuk mempertahankan lintasan pertumbuhan jangka panjangnya.

Tinjauan Literatur: Pengaruh Branding dan Impulsive Buying di Era Digital terhadap Manajemen Keuangan Pribadi

2026-06-04T14:41:57+00:00

The development of the digital ecosystem has shifted the paradigm of consumer behavior from fulfilling functional needs to fulfilling emotional and symbolic needs. The phenomenon of aggressive branding and ease of transactions triggers high levels of impulsive buying among consumers. This study aims to analyze how branding strategies and digital marketing stimuli trigger impulsive buying, as well as their impact on consumers' personal financial management. Using a literature review method based on various recent empirical studies, it was found that brand attachment, social media engagement, flash sales, and the ease of digital payment systems significantly trigger a loss of consumer self-control. This failure of behavioral control adversely affects personal financial management, manifesting in the form of financial anxiety, credit card debt accumulation, and decreased well-being. This study recommends the importance of improving financial literacy as a mitigation instrument in the digital era.

Analisis Deskriptif Kinerja Keuangan dan Pertumbuhan Laba Bersih pada PT Tower Bersama Infrastructure Tbk Periode 2023–2025

2026-06-04T08:35:50+00:00

This study aims to descriptively analyze the financial performance and net profit growth of PT Tower Bersama Infrastructure Tbk (TBIG) for the 2023–2025 period. The research method used is descriptive quantitative with financial ratio analysis techniques, including profitability, solvency ratios, and key operational indicators. The results show that the company’s financial performance fluctuated but demonstrated strong resilience. Net profit experienced a 12.2% correction in 2024 due to interest expenses, but successfully grew by 4.8% to IDR 1.43 trillion in 2025. The decrease in the Debt to Equity Ratio from 3.23x to 2.53x reflects an improvement in capital structure. This study concludes that tower leasing optimization and cost efficiency are key to maintaining profit growth amidst telecommunications industry dynamics.

Membatasi atau Melindungi? Dampak Pembatasan Usia TikTok terhadap Generasi Alpha (Studi Kasus pada Subjek BR-01)

2026-06-06T04:07:14+00:00

Penetrasi teknologi digital yang masif telah menempatkan TikTok sebagai platform media sosial yang sangat berpengaruh bagi Generasi Alpha. Meskipun platform ini menerapkan batasan usia minimal 13 tahun untuk menjaga keamanan data dan kesejahteraan mental, implementasi teknisnya masih menghadapi tantangan validasi yang serius. Penelitian ini bertujuan untuk mengevaluasi efektivitas kebijakan pembatasan usia di TikTok sebagai variabel pengendali sistem dalam memitigasi risiko digital serta meregulasi pola interaksi fungsional di kalangan Generasi Alpha. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus pada subjek BR-01. Pengumpulan data dilakukan melalui wawancara dan observasi mendalam terhadap 3 orang narasumber terpilih asal Sidoarjo yang memenuhi kriteria tertentu. Temuan penelitian menunjukkan bahwa mekanisme pembatasan usia di TikTok masih belum efektif karena mengandalkan metode self-declaration (deklarasi mandiri), sehingga memudahkan pengguna di bawah umur untuk memanipulasi data kelahiran (data spoofing) demi mendapatkan akses penuh. Tingginya intensitas penggunaan TikTok (berkisar antara 2 hingga lebih dari 7 jam per hari) yang dipicu oleh agresivitas algoritma berdampak pada ketergantungan digital, fenomena filter bubble, kecemasan digital, hingga efek FOMO (fear of missing out). Kendati demikian, jika digunakan secara bijak, platform ini juga memberikan dampak positif bagi kreativitas dan peluang ekonomi digital. Pembatasan usia tidak dapat hanya bergantung pada teknologi internal platform, melainkan membutuhkan sinkronisasi antara pembaruan infrastruktur yang etis, mediasi orang tua, pembimbingan proaktif dari sekolah, serta regulasi pemerintah yang lebih ketat guna menciptakan ekosistem digital yang aman bagi Generasi Alpha.

PENGARUH HARGA, KUALITAS PRODUK, DAN SERTIFIKASI HALAL TERHADAP KEPUTUSAN PEMBELIAN ULANG MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING

2026-06-06T03:55:35+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh harga, kualitas produk, dan sertifikasi halal terhadap keputusan pembelian ulang melalui kepuasan konsumen sebagai variabel intervening pada UMKM Ingkung Jawa Waroeng nDesso. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 110 responden yang telah melakukan pembelian dan mengonsumsi produk di Ingkung Jawa Waroeng nDesso yang berlokasi di Karangber, Guwosari, Kecamatan Pajangan, Kabupaten Bantul, Daerah Istimewa Yogyakarta. Analisis data dilakukan menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 3. Hasil penelitian menunjukkan bahwa harga, kualitas produk, dan sertifikasi halal berpengaruh positif dan signifikan terhadap kepuasan konsumen. Selain itu, kualitas produk, sertifikasi halal, dan kepuasan konsumen berpengaruh positif dan signifikan terhadap keputusan pembelian ulang, sedangkan harga tidak berpengaruh signifikan terhadap keputusan pembelian ulang. Dalam pengujian mediasi, kepuasan konsumen mampu memediasi pengaruh harga terhadap keputusan pembelian ulang secara signifikan, tetapi tidak mampu memediasi pengaruh kualitas produk dan sertifikasi halal. Temuan ini menunjukkan bahwa keputusan pembelian ulang lebih dipengaruhi secara langsung oleh kualitas produk dan kepercayaan terhadap kehalalan produk, sementara harga berperan melalui pembentukan kepuasan konsumen. Penelitian ini menegaskan bahwa dalam konteks UMKM kuliner tradisional berbasis desa wisata, kualitas produk dan sertifikasi halal merupakan faktor utama dalam mendorong pembelian ulang, sedangkan harga memiliki peran tidak langsung melalui kepuasan konsumen. Temuan ini memberikan implikasi bagi pelaku usaha untuk memprioritaskan kualitas produk dan kejelasan sertifikasi halal dalam meningkatkan loyalitas konsumen.

Tinjauan Filantropi dan Etika Ekonomi Islam Terkait Fenomena Risywah dalam Proses Seleksi Karyawan

2026-06-07T03:45:30+00:00

Praktik suap (risywah) dalam proses seleksi karyawan merupakan penyimpangan sistematis dari prinsip distribusi kesempatan berdasarkan prestasi, yang bertentangan dengan etika ekonomi Islam. Penelitian ini mengkaji perspektif filantropi Islam serta prinsip-prinsip inti ekonomi Islam keadilan ('adl), kejujuran (amanah), dan kepentingan umum (maslahah) dalam kaitannya dengan fenomena suap dalam seleksi tenaga kerja. Dengan menggunakan pendekatan kualitatif sekunder melalui tinjauan pustaka, penelitian ini mensintesis kajian di bidang ekonomi Islam, studi filantropi, dan penelitian antikorupsi. Temuan penelitian ini mengungkapkan tiga kesimpulan utama: pertama, suap dalam rekrutmen beroperasi secara simultan pada tingkat individu, organisasi, dan makroekonomi. kedua, nilai-nilai filantropi Islam seperti ikhlas, keadilan, amanah, ihsan, dan transparansi pada dasarnya bertentangan dengan budaya suap, dan ketiga, internalisasi filantropi Islam (ZISWAF) baik pada tingkat individu maupun kelembagaan merupakan mekanisme paling organik untuk mencegah suap. Studi ini menyumbangkan kerangka analitis integratif yang inovatif yang menjembatani wacana filantropi Islam dan upaya antikorupsi dalam konteks tata kelola ketenagakerjaan di Indonesia.

Analisis pengaruh Marketing Mix (4P) dan Online Campaign Terhadap Keputusan Pembelian Produk Safi

2026-06-06T16:46:21+00:00

Elemen Marketing Mix (produk, harga, tempat, dan promosi) serta online campaign memegang peranan penting dalam memengaruhi keputusan pembelian konsumen pada produk kecantikan di era digital seperti Safi. Produk dengan kualitas yang relevan dengan kebutuhan konsumen dan harga yang kompetitif menjadi pendorong utama loyalitas pembelian. Saluran distribusi yang mencakup e-commerce dan toko fisik memberikan kemudahan akses yang signifikan, sementara online campaign melalui media sosial berhasil meningkatkan kesadaran merek dan memperkuat niat beli. Interaksi antara keempat elemen Marketing Mix dan online campaign menunjukkan sinergi yang mampu menjelaskan variabilitas keputusan pembelian secara substansial. Produk dan online campaign menjadi faktor dominan dalam memengaruhi perilaku konsumen, sementara promosi membutuhkan pendekatan lebih inovatif untuk meningkatkan efektivitasnya. Temuan ini menggarisbawahi pentingnya integrasi strategi pemasaran konvensional dan digital untuk mempertahankan daya saing di industri kecantikan yang terus berkembang

Analisis Strategi Bersaing Tasty Travel And Tour Menggunakan Competitive Profile Matrix (CPM)

2026-06-06T18:07:16+00:00

Penelitian ini bertujuan menganalisis strategi bersaing pada perusahaan jasa perjalanan Tasty Travel and Tour menggunakan metode Competitive Profile Matrix (CPM). Persaingan industri biro perjalanan yang semakin ketat menuntut perusahaan untuk mengetahui posisi kompetitifnya dibandingkan para pesaing utama. Metode CPM digunakan untuk menilai faktor-faktor keberhasilan kritis yang memengaruhi daya saing perusahaan, seperti kualitas pelayanan, harga, promosi, loyalitas pelanggan, inovasi layanan, lokasi, reputasi perusahaan, dan pemanfaatan teknologi digital. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang diperoleh dianalisis menggunakan matriks CPM untuk mengidentifikasi kekuatan dan kelemahan perusahaan dibandingkan kompetitor utama. Hasil penelitian menunjukkan bahwa Tasty Travel and Tour memiliki keunggulan pada aspek pelayanan pelanggan, variasi paket wisata, dan hubungan pelanggan yang baik. Namun, perusahaan masih memiliki kelemahan dalam promosi digital dan penguatan branding dibandingkan pesaing. Berdasarkan hasil analisis CPM, perusahaan perlu meningkatkan strategi pemasaran digital, memperluas kerja sama dengan mitra wisata, serta melakukan inovasi layanan agar mampu meningkatkan daya saing dan mempertahankan posisinya di industri jasa perjalanan wisata.

Analisis Strategi Pertumbuhan Bisnis Kuliner Menggunakan Matriks Ansoff: Studi Kasus pada Wizzmie Purwokerto

2026-06-07T13:56:56+00:00

Penelitian ini bertujuan untuk menganalisis strategi pertumbuhan bisnis Wizzmie Purwokerto menggunakan kerangka kerja Matriks Ansoff. Industri kuliner di Indonesia ditandai dengan perubahan cepat dan persaingan ketat yang menuntut manajemen strategis yang presisi. Menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus, data dikumpulkan melalui wawancara mendalam, observasi lapangan, dan dokumentasi. Hasil penelitian menunjukkan bahwa Wizzmie Purwokerto berhasil menerapkan strategi penetrasi pasar melalui optimalisasi standar Quality, Service, dan Cleanliness (QSC) yang dikombinasikan dengan kampanye pemasaran digital yang agresif. Pengembangan pasar dicapai melalui ekspansi yang cepat, dengan Purwokerto sebagai cabang ke-51, menggunakan konsep estetika untuk menjangkau segmen demografis baru. Pengembangan produk dilakukan melalui inovasi menu yang konsisten, seperti diperkenalkannya sushi, gelato, dan berbagai rice bowl, guna memastikan relevansi dengan tren konsumen kontemporer. Sementara itu, diversifikasi tetap terbatas pada perluasan kuliner terkait untuk memitigasi risiko. Penelitian ini menyoroti pentingnya menyelaraskan keunggulan operasional dengan inovasi berbasis pasar bagi keberlanjutan UMKM. Temuan ini memberikan wawasan praktis bagi bisnis kuliner untuk memanfaatkan Matriks Ansoff guna pertumbuhan yang terstruktur dan daya saing jangka panjang dalam lingkungan pasar yang dinamis.

Pengaruh Event Flash Sale Shopee Terhadap Perilaku Konsumtif Mahasiswa di Purwokerto

2026-06-08T05:44:58+00:00

Technological developments and e-commerce have facilitated online buying and selling transactions. Flash sale promotions on the Shopee platform can trigger impulsive purchasing decisions that impact the increase in consumptive behavior. This study aims to examine the effect of Shopee's flash sale events on the consumptive behavior of university students in Purwokerto. This quantitative research uses data collection methods in the form of distributing online Likert-scale questionnaires. The sampling technique used was purposive sampling, targeting active students in Purwokerto who use the Shopee application and have participated in a flash sale within the last three months. Data analysis was conducted using simple linear regression, t-tests, and the coefficient of determination with the help of SPSS software. The results of hypothesis testing show that Shopee's flash sale events have a positive and significant effect on the consumptive behavior of university students in Purwokerto with a significance value of 0.000. The coefficient of determination (R2) value of 0.860 indicates that 86.0% of students' consumptive behavior is influenced by flash sales, while the remaining 14.0% is influenced by other factors outside the model. The implications of this study highlight the need for students to improve self-control to reduce the habit of buying goods excessively without considering their actual needs.

Behavioral Bias in the Use of Fintech Applications Among Generation Z

2026-06-10T06:39:42+00:00

The rapid development of globalization and digital technology has significantly transformed financial systems and public financial behavior, particularly among Generation Z. The emergence of financial technology (fintech) has provided easier access to digital financial services such as e-wallets, online investment platforms, mobile banking, and buy now pay later (paylater) services. However, the increasing use of fintech is also associated with various psychological and behavioral biases that influence financial decision-making. This study aims to analyze the influence of behavioral bias on fintech usage among Generation Z by examining the effects of overconfidence, herding behavior, and fear of missing out (FoMO) on digital financial behavior. This research employs a quantitative approach using associative research methods. Data were collected through online questionnaires distributed to Generation Z fintech users in Indonesia. The sampling technique used was purposive sampling, and the collected data were analyzed using multiple linear regression analysis with the assistance of SPSS/SmartPLS software. The results indicate that overconfidence, herding behavior, and FoMO have positive and significant effects on fintech usage among Generation Z. FoMO was identified as the most dominant factor influencing digital financial behavior due to the strong influence of social media and digital trends. The findings support the behavioral finance theory, which explains that financial decisions are not solely based on rational considerations but are also influenced by psychological, emotional, and social factors.This study contributes theoretically to the development of behavioral finance literature in the context of digital finance and provides practical implications for fintech companies and regulators in improving financial literacy and promoting responsible digital financial behavior among Generation Z.

STUDI LITERATUR: PENGARUH SOCIAL PROOF TERHADAP KONSUMSI SKINCARE VIRAL DAN PEREDARAN KOSMETIK ILEGAL DALAM PERSPEKTIF EKONOMI SYARIAH

2026-06-08T11:47:35+00:00

The development of social media has changed people's consumption patterns regarding health and beauty products. The phenomenon of viral skincare promoted through influencers, beauty creators, and user testimonials has encouraged the emergence of purchasing behavior based on social proof. On the other hand, the increasing demand for viral products has also triggered the circulation of illegal cosmetics that do not have distribution permits or halal certification. This study aims to analyze the influence of social proof on viral skincare purchasing decisions and its relation to the circulation of illegal cosmetics from an Islamic economic perspective. The research employs a literature study approach. Data sources are derived from national and international journal articles, official government reports, publications from the National Agency of Drug and Food Control (BPOM), as well as studies published between 2021 and 2025. The analytical technique used is content analysis. The synthesis of 25 articles shows that social proof is a dominant factor influencing viral skincare purchasing decisions through mechanisms of social influence, fear of missing out (FOMO), and trust in influencers. This phenomenon contributes to increased market demand, which is then exploited by illegal business actors to distribute cosmetics without distribution permits. From an Islamic economic perspective, such practices contradict the principles of transparency, honesty, consumer protection, and the prohibition of gharar (uncertainty). Therefore, improving consumer literacy, strengthening regulatory oversight, and reinforcing digital marketing ethics are necessary to create a healthier and more sustainable market.

Analisis Penerapan Pajak Penghasilan Pasal 22 pada Kegiatan Impor Barang di Indonesia

2026-06-12T16:05:18+00:00

Income tax (PPh) article 22 is a tax imposed on certain trade activities, including the import of goods in Indonesja. In import activities, income tax article 22 functions as an advance taxcollection system to increase state revenue and control the flow of imported goods. This study aims to analyze the implementation of income tax article 22 on imported goods activities in In donesia and its effect on state revenue and taxpayer compliance. The research method used is a qualitative method with a descriptive approach through literature studies from journals and tax regulations. The results of this study indicate that the implementation of income tax article 22 is able to increase state revenue, expand the tax base, and help control the import of consumer goods. Tha use of e-billing and e-Bupot systems also improves the effectiveness of tax reporting. However, there are still several obstacles,such as the complexity of regulations, lack of socialization, and the integration of the tax system that has not been optimal. Therefore, simplification of regulations and improvement of digital administrative systems are needed so that the implementation of income tax article 22 can be more optimal.

Analisis Pembentukan Portofolio Dan Pengambilan Keputusan Investasi Pada Saham Sub Sektor Food And Beverage Periode 2021–2025 Dengan Metode Capital Asset Pricing Model (CAPM)

2026-06-09T18:06:22+00:00

This study aims to analyze the formation of an optimal portfolio and investment decision-making for stock in the food and beverage (F&B) subsector for the period 2021 – 2025 using the Capital Asset Pricing Model (CAPM). Using Purposive sampling, six companies were selected as the research sample. The analysis results show that the average market return is positive at 0,72% per month. All sample stocks consistently have a beta coefficient below one ( < 1) with an industry average of -0,03572, confirming the defensive characteristics of this sector against JCI volatility. Based on a comparison of actual returns and expected returns, three efficient stocks were identified as undervalued: ADES (highest return of 4,73%), CLEO, and STTP. The formation of an optimal portfolio structure from these three stocks resulted in a fund allocation of 64% for ADES, 23% for CLEO, and 13% for STTP. This combination proved optimal, generating a projected portfolio return 0,59% per month and a systematic risk level (Portfolio Beta) of 0,184. This defensive portfolio combination is recommended for investors with a risk-averse profile.

Kajian Literatur: Analisis Efektivitas Asuransi Syariah sebagai Alternatif Asuransi Konvensional

2026-06-10T08:44:50+00:00

The development of Islamic insurance in Indonesia has shown significant growth; however, its market share remains relatively smaller than that of conventional insurance. This condition is influenced by low public literacy, limited product innovation, and the dominance of conventional insurance, which is more widely recognized. This study aims to analyze the effectiveness of Islamic insurance as an alternative to conventional insurance in terms of Sharia principles, fund management mechanisms, protection benefits, and public trust. The study employs a qualitative method using a library research approach by collecting data from books, scientific journals, research articles, regulations, and DSN-MUI fatwas relevant to the topic. Data were analyzed using descriptive qualitative analysis. The findings indicate that Islamic insurance is highly effective as an alternative to conventional insurance due to its implementation of risk-sharing principles, Sharia-compliant contracts, transparent fund management, and the absence of riba, gharar, and maysir elements. Furthermore, increasing public religiosity has contributed to greater trust in Islamic insurance products. The study implies that enhancing Islamic financial literacy, product innovation, digital transformation, and regulatory support are essential to strengthen the competitiveness and sustainable development of the Islamic insurance industry in Indonesia.

Strategi Penerapan Green Accounting dalam Meningkatkan Kinerja Keuangan dan Kepercayaan Investor di Era Berkelanjutan

2026-06-13T14:27:13+00:00

Increasing attention to environmental and sustainability issues has encouraged companies to integrate environmental aspects into their accounting and reporting systems. Green Accounting has emerged as a strategic approach that enables companies to identify, measure, and disclose the costs and benefits associated with environmental activities. This study aims to analyze the implementation strategies of Green Accounting in improving corporate financial performance and building investor confidence in an era of sustainability-oriented business practices. The research employs a library research method by reviewing various scientific literature, regulations, and previous studies relevant to Green Accounting, financial performance, and investor behavior. The findings indicate that the implementation of Green Accounting can enhance operational efficiency through more effective resource management, reduce environmental risks, and strengthen corporate reputation among stakeholders. Furthermore, transparency in environmental information disclosure provides positive signals to investors regarding a company's commitment to sustainability principles, thereby increasing investor confidence and investment attractiveness. Therefore, Green Accounting functions not only as a tool for environmental accountability but also as a business strategy that supports improved financial performance and long-term corporate value. This study highlights the importance of integrating Green Accounting practices as part of corporate strategy to achieve sustainable competitive advantage.

ANALISI PEMOTONGAN DAN PEMUNGUTAN PPH PASAL 23 DALAM PRAKTIK PERPAJAKAN DI SUMATRA UTARA

2026-06-13T22:03:32+00:00

Pajak adalah salah satu sumber utama pendapatan negara yang memainkan peran penting dalam membiayai kemajuan negara. Pajak Penghasilan (PPh) Pasal 23 adalah pajak atas penghasilan yang berasal dari modal, penyerahan jasa, hadiah, dan penghargaan selain yang telah dipotong dari PPh Pasal 21. Ini adalah salah satu jenis pajak penghasilan yang paling sering diterapkan dalam kegiatan usaha. Tujuan dari penelitian ini adalah untuk melihat bagaimana mekanisme pemotongan dan pemungutan PPh Pasal 23 diterapkan dalam praktik perpajakan di Sumatra Utara, dan juga untuk menemukan hambatan yang dihadapi oleh pihak pemotong pajak dan wajib pajak dalam pelaksanaannya. Penelitian ini dilakukan dengan cara deskriptif kualitatif, menggunakan metode studi literatur dan analisis data sekunder dari laporan, regulasi perpajakan, dan dokumen yang relevan. Hasil penelitian menunjukkan bahwa penerapan PPh Pasal 23 di Sumatra Utara pada umumnya telah dilaksanakan sesuai dengan ketentuan perpajakan yang berlaku. Namun, ada beberapa hambatan, seperti kurangnya pemahaman wajib pajak tentang objek dan tarif PPh Pasal 23, keterlambatan penyetoran dan pelaporan, dan perubahan regulasi yang sangat cepat. Oleh karena itu, untuk meningkatkan kepatuhan wajib pajak dalam pelaksanaan Pasal 23, sosialisasi perpajakan yang lebih baik, pengoptimalan sistem administrasi digital, dan pengawasan yang lebih baik diperlukan.

ANALISIS PAJAK PENGHASILAN PASAL 4 AYAT (2) DALAM SISTEM PERPAJAKAN DI INDONESIA

2026-06-14T08:23:26+00:00

Income Tax Article 4 paragraph (2) is one of the final tax provisions that plays an important role in the Indonesian taxation system. This regulation applies to certain types of income, such as deposit interest, lottery prizes, transfer transactions of land and building rights, construction services, and businesses with specific gross turnover criteria. This study aims to analyze the implementation of Income Tax Article 4 paragraph (2), understand its collection mechanism, and identify its impact on taxpayers and state revenue. The research method used is a qualitative descriptive method with a literature study approach based on taxation regulations, books, journals, and scientific articles. The results indicate that the implementation of final income tax provides administrative convenience for taxpayers through simpler tax rates and practical collection mechanisms. However, several obstacles are still encountered, including limited taxpayer understanding regarding final tax objects and continuously evolving regulations. Therefore, better tax socialization and education are necessary to ensure the effective implementation of Income Tax Article 4 paragraph (2) and to improve taxpayer compliance.

Peran Pajak Penghasilan Pasal 24 terhadap Wajib Pajak yang Memiliki Penghasilan Luar Negeri

2026-06-14T08:52:13+00:00

This study examines the role of Article 24 Income Tax in reducing the potential for double taxation for taxpayers who earn income abroad. The increasing globalization of economic activities has encouraged individuals and business entities to obtain income from foreign sources, creating tax obligations in more than one jurisdiction. In this context, Article 24 of the Indonesian Income Tax Law provides a foreign tax credit mechanism that allows taxpayers to credit taxes paid abroad against income tax payable in Indonesia. The objective of this research is to analyze the implementation of Article 24 Income Tax, identify the obstacles faced by taxpayers in claiming foreign tax credits, and evaluate its effectiveness in supporting tax fairness and legal certainty. This research uses a normative juridical method with a statutory, conceptual, and analytical approach based on tax regulations, literature studies, and relevant legal documents. The findings indicate that Article 24 Income Tax plays an important role in preventing double taxation and encouraging taxpayer compliance in reporting foreign income. However, several challenges remain, including differences in tax systems between countries, administrative complexities, and limited taxpayer understanding regarding foreign tax credit procedures. The study concludes that improving regulatory clarity, administrative efficiency, and taxpayer education is essential to optimize the implementation of Article 24 Income Tax. The implications of this research emphasize the need for stronger coordination between tax authorities and taxpayers to support a fair and effective international taxation system.

Analisis Kebijakan Kenaikan Tarif Pajak Pertambahan Nilai (PPN) terhadap Daya Beli Masyarakat dan Stabilitas Perekonomian Indonesia

2026-06-14T10:13:15+00:00

Value Added Tax (VAT) is a tax imposed on transactions of goods and services and serves as an important source of state revenue. Through the Tax Regulation Harmonization Law (UU HPP), the Indonesian government increased the VAT rate from 10% to 11% and planned a further increase to 12% as an effort to support national economic recovery and strengthen the State Budget (APBN). This study aims to analyze the impact of the VAT rate increase on society, business actors, and the Indonesian economy.This research uses a descriptive qualitative method with a literature study approach. The results show that the increase in VAT rates provides benefits in the form of higher state revenue that can be used to support development and government programs. However, the policy also creates negative impacts, such as rising prices of goods and services, declining public purchasing power, changes in consumption patterns, and increasing burdens on business actors, especially MSMEs. In addition, the VAT increase also affects inflation and national economic growth. To reduce the impact on lower-income communities, the government provides VAT exemptions for several basic necessities and certain services.

Analisis Tingkat Efektivitas Pajak Daerah dan Pajak Pusat dalam Mendukung Pembiayaan Infrastruktur serta Layanan Publik di Indonesia

2026-06-14T13:50:04+00:00

Taxes are considered one of the main financial resources used by the government to carry out national and regional development programs in Indonesia. Both central and regional taxes have an essential role in supporting infrastructure projects and improving the quality of services provided to the public. This research was conducted to examine how effective central and regional taxes are in financing infrastructure development and public services in Indonesia. The study used a qualitative descriptive approach through literature review methods by analyzing information obtained from journals, books, government regulations, and official reports related to taxation and fiscal policy. The results reveal that central taxes remain the largest contributor to state revenue and are widely used to fund national development programs, especially infrastructure and public service sectors. On the other hand, regional taxes contribute to strengthening local financial independence and assisting local governments in meeting community needs through public services and regional development. Despite these contributions, several obstacles are still encountered, such as uneven fiscal capacity between regions, limited tax administration systems, low taxpayer awareness, and coordination problems between central and regional authorities. Therefore, efforts such as improving tax administration, expanding digital tax services, and strengthening fiscal cooperation between governments are needed to optimize tax revenue. Effective tax management is expected to support sustainable development, increase public welfare, and encourage more balanced economic growth throughout Indonesia.

Current Cost Accounting sebagai Mekanisme Pemeliharaan Modal di Tengah Inflasi dan Ketidakpastian Pasar: Studi Literatur

2026-06-15T09:49:58+00:00

Global economic changes characterized by rising inflation and market uncertainty pose significant challenges for companies in maintaining financial stability and capital preservation. This study aims to analyze the relevance of Current Cost Accounting (CCA) in enhancing the quality of financial information and maintaining entity capital under dynamic economic conditions. The method used is a literature review by examining prior studies related to inflation, financial reporting quality, and firm value. The results indicate that Historical Cost Accounting (HCA) has limitations in inflationary conditions, as it leads to information distortion, such as mismatch between revenues and expenses and overstated profits, which may result in illusory profit distribution and erosion of real capital. In contrast, CCA provides asset, expense, and profit measurements based on current costs, thereby better reflecting actual economic conditions. Furthermore, CCA contributes to improved transparency, reduces the potential for financial reporting manipulation, and supports the concept of capital maintenance. The findings imply that the implementation of CCA enhances decision-making quality for management, investors, and other stakeholders, and contributes to the sustainable improvement of firm value amid inflation and market uncertainty

Pengaruh System Usability dan Product Quality Terhadap Customer Satisfaction Pada Percetakan Gajah Semarang

2026-06-16T00:07:30+00:00

The purpose of this study is to investigate the influence of usability of the system and quality of products toward customer satisfaction at Gajah Print Printing Semarang. This study was initiated because customer satisfaction plays a crucial role in sustaining client loyalty under intense rivalry within the printing industry. The research design employed is quantitative with analytical technique of multiple linear regression analysis supported by SPSS version 25. Data acquisition was performed using questionnaires distributed to 163 respondents who have used services of Gajah Print. The outcomes reveal that system usability has a positive and significant relationship with customer satisfaction at a significance value of 0.001. Moreover, product quality also shows a positive and significant relationship with customer satisfaction at a significance value of 0.001. Together, both variables significantly affect customer satisfaction with an F value of 98.372 and significance level of 0.001. The coefficient of determination indicates that system usability and product quality explain 55.1% of variations in customer satisfaction, whereas 44.9% is influenced by other factors outside the model. Thus, improvement in system usability and product quality contributes to higher customer satisfaction at Gajah Print Semarang.

Analisis Penerapan Pajak Penghasilan Pasal 24 sebagai Solusi Mengatasi Pajak Berganda di Indonesia

2026-06-16T07:51:44+00:00

Income Tax Article 24 is a tax regulation that governs foreign tax credits for domestic taxpayers who earn income from abroad. This provision aims to reduce the occurrence of international double taxation so that taxpayers are not taxed twice on the same income. This study aims to analyze the implementation of Income Tax Article 24 as a solution to overcome double taxation in Indonesia. The research method used is a qualitative approach with a library research method. Data were obtained from various sources such as scientific journals, reference books, tax regulations, and previous studies related to Income Tax Article 24 and international double taxation. The results of the study indicate that the implementation of Income Tax Article 24 through the foreign tax credit mechanism is able to help taxpayers reduce the tax burden caused by international double taxation and increase legal certainty in cross-border economic activities. However, in practice, there are still several obstacles, such as the low level of taxpayer understanding, differences in tax systems between countries, and administrative requirements in taxation. Therefore, it is necessary to improve socialization, education, and the strengthening of the tax administration system so that the implementation of Income Tax Article 24 can run more effectively and optimally.

Analisis Kepatuhan (PPh) Pajak Penghasilan Pasal 25 Di Indonesia

2026-06-16T10:11:35+00:00

This study discusses the analysis of compliance with Income Tax (PPh) Article 25 in Indonesia with the aim of identifying factors that influence the level of taxpayer compliance in fulfilling installment tax payment obligations. PPh Article 25 is an important instrument in the taxation system used to maintain the stability of state revenue through periodic tax payments. The research method used is a descriptive qualitative approach with data collection techniques through literature studies from various scientific journals, books, and other relevant sources. The results show that taxpayer compliance is influenced by several main factors such as the level of tax understanding, taxpayer awareness, quality of tax authority services, economic conditions, and the effectiveness of digital-based tax administration systems. In addition, the implementation of e-filing and e-billing systems contributes positively to improving tax payment convenience, although there are still challenges in their implementation. In conclusion, improving PPh Article 25 compliance depends greatly on the synergy between tax education, tax services, and an effective administrative system.

ANALISIS PENGELOLAAN PAJAK BUMI DAN BANGUNAN: KEPATUHAN WAJIB PAJAK, ADMINISTRASI PERPAJAKAN, DAN KONTRIBUSINYA TERHADAP PENDAPATAN DAERAH

2026-06-16T17:29:30+00:00

This study looks at Land and Building Tax (Pajak Bumi dan Bangunan/PBB) as a tool used by regions to help fund development and provide public services. The analysis looks at how taxable items are evaluated, how taxes are decided and collected, and how people who pay taxes follow the rules at the local level. A detailed method is used that brings together field data and analysis of documents to gain a full picture of how PBB management practices are handled. The results show that PBB income depends on more than just rules and laws; it also depends on how well the government systems work, how clear the services are, and how much people know about their tax responsibilities. So, making information systems stronger, teaching people more about taxes, and improving how things are managed are important ways to help PBB contribute better to the region's income.