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.