JURNAL AKADEMIK EKONOMI DAN MANAJEMEN

KETENTUAN UMUM PERPAJAKAN (KUP) DAN TATACARA PERPAJAKAN

2025-06-21T12:06:10+00:00

Artikel ini membahas ketentuan umum perpajakan di Indonesia, meliputi dasar hukum yang mengatur serta penerapannya dalam sistem perpajakan nasional. Metode penelitian menggunakan pendekatan kualitatif dan normatif dengan analisis dokumen peraturan-undangan dan literatur terkait. Hasil penelitian menunjukkan bahwa Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan menjadi dasar utama pengaturan kewajiban, hak, dan tata cara perpajakan. Penerapannya meliputi kewajiban pengisian Surat Pemberitahuan, pembayaran pajak, serta sanksi administrasi. Artikel ini juga membahas asas perpajakan yang menjadi landasan pemungutan pajak di Indonesia.

PERAN ISTRI YANG BERWIRAUSAHA DALAM MEWUJUDKAN KELUARGA SAKINAH DI DESA KAMPUNG REMPAK KABUPATEN SIAK, RIAU

2025-06-21T12:28:14+00:00

Islamic law on the formation of a harmonious family in the marriage of an entrepreneur wife. The author will explain how the marriage of an entrepreneur wife couple, how Islamic law views their marriage and the formation of a harmonious family. This research is a qualitative field research. The author in obtaining data uses three data collection techniques, namely interviews, observation and documentation. The author uses data analysis techniques in the form of objective interpretations. The results of this study indicate that the involvement of wives in entrepreneurship effectively contributes to improving the family economy and, in turn, strengthens household harmony. A wife who is intelligent, adaptive, proactive in the economy, and maintains a domestic role and good communication, has proven to be a strong foundation for a harmonious, loving, and compassionate family. In addition, this study also reviews the first two Islamic legal reviews regarding women working outside the home. The first view, which is stricter, limits the role of women to the domestic sector, considering working outside the home to be contrary to nature. While the second view, which is looser, allows women to work in fields that are in accordance with the nature of women, although they still consider staying at home to be more important. Overall, this analysis highlights the dynamics and evolution of understanding of women's roles in society. Despite traditional interpretations, modern social needs and realities have encouraged flexibility, while still considering religious values and limitations

PEMBAGIAN HARTA WARIS ANAK LAKI-LAKI DAN ANAK PEREMPUAN PERSPEKTIF HUKUM ISLAM DAN HUKUM ADAT (Studi Kasus di Desa Tulungrejo Kecamatan Pare Kabupaten Kediri)

2025-06-21T12:56:43+00:00

jThejproblem ofjinheritancejdistributionjijIndonesia isxstill a complex issue because of the existence of three succession law systems that are side by side,jnamely Islamicxlaw,xcustomaryxlaw,jandjWesternjcivilxlaw.xThe difference in principles in each of these systems, especially regarding thexdifferencexinxthejshare ofjinheritance betweenxboys andxgirls, often causes confusion and even conflict in society. Islamic law stipulates a 2:1 division for boys and girls as inxthejQur'an.jAn-Nisajversex11, while customary law tends to emphasize family deliberation and social justice as the main basis for division. This research focuses on thexpracticexofxdistributing inheritancexin TulungrejoxVillage, Pare District, Kediri Regency, wherejthejmajority ofjthejpopulationxisjMuslimjandjhas strong ties to Javanese customs.jThelformulation ofjthejproblemjinxthisxstudyxis: (1)jhowjisjthejpracticexofjdistributingjinheritancejin Tulungrejo Village; and (2) how to review Islamic law and customary law on these practices. Thisjresearchjusesjajqualitativejapproachjwithjaxjuridical-empirical method, which combines literature studies and field studies through interviews with village officials, religious leaders, and communities who have experienced direct inheritance. Thejresultsxofjthejstudyjshowjthatjthejpeople of Tulungrejo Village prioritize family deliberation and agreement inxthejdistributionjofjinheritance,jwithja strong tendency to divide equallyxbetweenjboysjandjgirls.xThisjpractice isjmotivated by the desire to maintain family harmony, avoid disputes, and create justice according to social perceptions. Although itxisxnotxinxaccordancexwithxthexprovisionswofwIslamic jurisprudence which stipulate different portions basedxonxgender,jthis practicexis justified inxthe social context through the concept of tashaluh (peace) which is recognized inxIslamicxlawxasxlongxasxtherexisxno coercion and all parties accept sincerely. From the customary law perspective, division based on family agreement is a legitimate practice and reflects local values that live and develop in society. Thus, thejpracticexofxdistributingxinheritancexin Tulungrejo Villagewiswa form of compromise between sharia and local wisdom, which shows that theximplementation ofxthexlawxcanxbexadjustedxtoxthexcultural context of the community without eliminating the spirit of Islam that upholds the values of justice, peace, and deliberation.

DAMPAK URBANISASI TERHADAP PERTUMBUHAN EKONOMI KOTA DI INDONESIA

2025-06-22T08:34:26+00:00

Urbanization is major factor influecing the economic growth of cities in Indonesia. This article examines how the migration of people from rural to urban araes drives productivity, economic diversification, and infracstructure invesment. Howevwer, urbanization also pressure on public sevices. Using a literature-based approach, this study explores the relationship between urbanization and economic growth, as well as strategies to manage urbanization for balanced development between rural and urban areas. The study results indicate that urbanization can effectively contribute to economic growth if managed properly through sound and sustainable policies.

PENGARUH SOSIALISASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN

2025-06-22T22:55:53+00:00

This study examines the impact of tax socialization on local taxpayers’ compliance with land and building tax (PBB) payments. Although the United Nations is one of the most important sources of Local Owned Revenue (PAD), the low level of community compliance makes it difficult to achieve. One of the main strategies to increase taxpayers’ understanding, awareness, and positive attitude towards tax obligations is to socialize taxes. Quantitative descriptive research was used, with data collection through observation, questionnaires, and documentation studies. The results show that the intensity and quality of tax socialization are positive and significant to taxpayer compliance in paying PBB. The communication media used, individual approach, and involvement of community leaders are proven to affect the effectiveness of socialization. Thus, flexible and sustainable socialization is essential to help optimize local tax revenue.

The results showed that there is a positive and significant relationship between the intensity of tax socialization and the increase in compliance with PBB payments. Taxpayers who actively receive information and education about taxes tend to better understand their obligations, pay taxes on time, and behave more obediently to applicable regulations. In contrast, taxpayer awareness and participation are low due to lack of information and communication. The results confirm that flexible and consistent tax socialization is essential to support PBB collection at the local level.

Etika dan Tanggung Jawab Sosial dalam Bisnis Digital di Era Generasi Z

2025-06-22T23:18:22+00:00

The purpose of this study is to investigate how Generation Z applies social responsibility and corporate ethics in the setting of digital business. This research uses academic journals, scholarly articles, and pertinent books as its primary sources and employs a descriptive qualitative methodology using a literature review method. According to the research, Generation Z has a tendency to include moral principles like justice, openness, and honesty into their online company operations. Furthermore, Generation Z exhibits a high degree of social consciousness through more adaptable and values-based forms of social responsibility, like community empowerment and environmental advocacy. According to these results, Generation Z introduces a new paradigm to the digital business world, combining social concern, ethics, and technology to develop more ethical and sustainable company models.

PERAN STRATEGIS ALUN-ALUN PURWOKERTO DALAM MENINGKATKAN AKTIVITAS EKONOMI DAN KESEJAHTERAAN MASYARAKAT SEKITAR

2025-06-24T01:03:47+00:00

One of the concept of urban governance is the existence of public spaces. Purwokerto Square is a publics space that is well known to the community and plays a crucial role in supporting the social and economic sectors in the city center. Through a descriptive qualitative approach that includes a literature review and contextuan case studies, this study aims to analyze the contribution of Puwokerto Square in improving local economic activity and community welfare. The result of this study show that the square not only function as a means of recreation and social activities, but also as an economic center that encourages th growth of the UMKM sector, create jobs, and increases community income. However, there are still obtacles suc as limited infrastructure and suboptimal management.

Pengaruh Kualitas Pelayanan, Inovasi Produk dan Store Atmosphere terhadap Kepuasan Konsumen pada Warung Makan Sahabat Sego Sambel Warastratama Surakarta

2025-06-25T01:04:42+00:00

This study was conducted on consumers of Warung Makan Sahabat Sego Sambel Warastratama Surakarta. The purpose of this study was to analyze the significance of the influence of service quality, product innovation, store atmosphere on consumer satisfaction at Warung Makan Sahabat Sego Sambel Warastratama Surakarta. The type of data used is quantitative data. The data sources used in this study are primary and secondary data. The data analysis techniques used in this study are multiple linear regression analysis, classical assumption test, t test, F test, and coefficient of determination (????2). The results of the multiple linear regression analysis of this study are Y = 3.239 + 0.251 X1 + 0.212 X2 + 0.416 X3 + e. The results of the t test show a significant effect on consumer satisfaction at Warung Makan Sahabat Sego Sambel Warastratama Surakarta. The results of the F test show the right model in predicting the effect of service quality, product innovation, and store atmosphere on consumer satisfaction at Warung Makan Sahabat Sego Sambel Warastratama Surakarta. The results obtained from the Determination coefficient (????2) are 0.681, meaning that the contribution of the independent influence of X1 (service quality), X2 (product innovation) and X3 (store atmosphere) to Y (consumer satisfaction) is 68.1%. The rest (100% - 68.1%) = 31.9% is explained by other variables not included in this study..

ANALISIS PRAKTIK PERLOMBAAN MEMANCING PERSPEKTIF HUKUM EKONOMI SYARI’AH

2025-06-25T17:58:26+00:00

Amzahril Azis 2025. Analysis of Fishing Competition Practices from the Perspective of Sharia Economic Law (Case Study at Selma Fishing Pond, Sedati Hamlet, Kauman Village, Ngoro District). Thesis, Sharia Economic Law Study Program, Faculty of Islamic Studies, Hasyim Asy’ari Tebuireng University Jombang, Advisor; Syai’in, M.Sy.The author conducted a research titled "An Analysis of Fishing Competition Practices from the Perspective of Sharia Economic Law (Case Study at Selma Fishing Pond, Sedati Hamlet, Kauman Village, Ngoro Sub-district, Jombang Regency)." This study aims to answer two questions: (1) how fishing competitions are conducted at Selma Fishing Pond, and (2) how these practices are viewed from the perspective of Sharia Economic Law.The theoretical framework emphasizes a general overview of competitions in Islam, an overview of fishing competitions, and an overview of Sharia Economic Law. These theories are essential for analyzing the fishing competition practices in accordance with the contracts recognized in Sharia Economic Law.This study examines the fishing competition practices at Selma Fishing Pond in Sedati Hamlet, Kauman Village, Ngoro Sub-district, Jombang Regency, using a Sharia Economic Law perspective. The research employs an empirical juridical approach, using descriptive analysis and relevant documents related to Sharia Economic Law to analyze the fishing competition practices. Selma Fishing Pond is a local recreational destination that provides fishing facilities with both paid and free competition systems. The paid competitions require a participation fee and offer cash prizes and door prizes, while the free competitions are held on special occasions without any fees.This study analyzes the legality of these systems through the lens of Sharia Economic Law, covering aspects such as contracts (akad), and the prevention of gharar (uncertainty) and maysir (gambling). The analysis shows that the paid competition system can be categorized under valid ijarah (rental of facilities) and ju’alah (reward for achievement) contracts in Islamic law, as long as there is clarity of benefits and transparency in fund usage. The direct benefit in the form of fish catch for non-winners also supports the legality of this system.Meanwhile, the free competition system reflects the principles of hibah (gift) and ju’alah, free from gharar and maysir elements, and therefore does not contradict Islamic principles. It also contributes to enhanced social interaction and business sustainability.

Analisis Literatur tentang Perkembangan Konsep Manajemen Operasi dalam Industri Modern

2025-06-25T10:55:12+00:00

Industrial transformation driven by digital revolution, sustainability demands, and global market dynamics has significantly reshaped the paradigm of operations management. This study aims to analyze the evolution of operations management concepts within the context of modern industry through a systematic literature review of scholarly publications from the last five years (2020–2025). A qualitative research approach based on literature study was employed, involving a selection of peer-reviewed articles sourced from reputable academic databases such as Scopus and ScienceDirect. The findings indicate that operations management has expanded from a technical function to a strategic one, emphasizing process digitalization, sustainability integration, and the combination of lean and agile operations. Concepts such as the Internet of Things (IoT), big data analytics, green supply chains, and leagile systems have emerged as key pillars in the current operational landscape. The study concludes that modern operations management is multidimensional, adaptive, and strategically driven, thereby requiring interdisciplinary collaboration for future development. These insights are expected to contribute to both theoretical advancements and practical policy implications in the field of industrial operations.

PENGARUH LITERASI KEWIRAUSAHAAN DAN INTELLECTUAL AGILITY TERHADAP INTENSI BERWIRAUSAHA SISWA (Survei Pada Siswa Kelas X dan XI SMK Yapsipa Tasikmalaya)

2025-06-28T13:24:03+00:00

The problems related to the research are based on the low entrepreneurial intention among students as seen based on the tracer study of alumni of SMK Yapsipa Tasikmalaya which shows a very low entrepreneurial rate. The purpose of this research is to determine the effect of entrepreneurial literacy and intellectual agility on students' entrepreneurial intentions, where the focus of the research is directed at students in grades X and XI of SMK Yapsipa Tasikmalaya who are expected to have the potential to become young entrepreneurs. The research method used is quantitative with an explanatory survei and data collection techniques using questionnaires via Google forms and documentation. The research population was students in grades X and XI at SMK Yapsipa Tasikmalaya in the 2024/2025 academic year totaling 71 students. The sample used was a saturated sample taken from the entire population, consisting of 32 students in grades X PM and X MPLB, and 39 students in grades XI MP, XI BR, and XI AK. The data analysis technique used is multiple linear regression analysis to determine the effect of each independent variable on the dependent variable processed using SPSS version 23. Based on the results of the study, both partially and simultaneously, it shows that the hypothesis is accepted.

ANALISIS PRAKTIK PENGGUNAAN MERK DAGANG OLEH RESELLER BATIK COLET DI JATIPELEM JOMBANG

2025-06-27T08:40:18+00:00

Trademark protection in works of art, especially batik, is not only limited to positive law, but can also be studied through Islamic Business Law. As happened in the Batik Colet Industry in Jatipelem Jombang, namely the violation of trademark rights by resellers, where there are resellers who copy and change the motifs that are characteristic of batik colet with other motifs and colors. The focus of this study is: How is the Practice of Using Trademarks by Batik Colet Resellers in Jatipelem Jombang and How is the Perspective of Islamic Business Law on the Practice of Using Trademarks by Batik Colet Producers in Jatipelem Jombang. This study was conducted using a conceptual study approach method, then analyzed using an Islamic business law perspective. The results of this study obtained: 1) The use of trademarks by resellers in Batik New Colet applies a consignment system, in practice there are resellers who plagiarize, by not including their own brand name when marketing their batik products, but they use the Batik Colet brand name, with the aim of keeping the price of batik affordable with materials that are not the same quality as the original Batik Colet brand. 2) In Islamic Business, the act of plagiarizing trademarks on Batik New Colet is an act that seizes ownership rights (huquq al-maliyah)..

PENGARUH ETOS KERJA TERHADAP UPAH KARYAWAN DI TEMPAT PRAKTIK KETERAMPILAN USAHA TEBUIRENG JOMBANG PERSPEKTIF ETIKA BISNIS SYARI’AH

2025-07-01T10:49:42+00:00

In the context of the workplace, work ethic is a crucial factor in ensuring that employee performance is recognized fairly, professionally, and in accordance with the principles of Islamic ethics. This study is grounded in theoretical concepts concerning workers, work ethics, wage systems, and the principles of Islamic business ethics, which emphasize Islamic values such as honesty, justice, responsibility, and balance. Using an empirical juridical method and a conceptual approach, data were obtained through direct observation of work activities and the wage system at the Tebuireng Vocational Skills Training Center. The study examines the extent to which employee work ethics influence wage policy implementation and its alignment with Islamic business ethics by observing aspects such as discipline, responsibility, loyalty, and the form of compensation provided. The results indicate that work ethics have been well-implemented, as evidenced by the high commitment and performance of the employees. However, due to the strong pesantren (Islamic boarding school) culture, there is a reluctance among some employees to voice concerns about inadequate wages, resulting in only partial reflection of justice and transparency as outlined in Islamic business ethics. Therefore, improvements in the wage system are necessary to better align with Islamic values of justice. The findings of this research are expected to contribute to the development of ethical work practices and serve as a reference for pesantren-based business institutions in managing human resources in accordance with Islamic principles.

OPTIMALISASI KINERJA KARYAWAN MELALUI PENGELOLAAN STRESS KERJA, BEBAN KERJA, DAN LINGKUNGAN KERJA (STUDI KASUS PADA KARYAWAN BUMN)

2025-07-01T23:32:20+00:00

This study aims to systematically analyze the interaction between work stress, workload, and the work environment, as well as their impact on employee performance within State-Owned Enterprises (SOEs). The primary objective is to determine the extent to which these three variables influence employee performance and how managerial strategies can be effectively implemented to optimize outcomes. A qualitative research method is employed, using an exploratory approach that seeks to gain in-depth understanding of the phenomenon through descriptive data collection. Data for this research were obtained through library research by reviewing various sources, including academic journals, reference books, scholarly articles, and other documents relevant to the themes of work stress, workload, and the work environment. The literature review reveals that these three variables are interrelated and collectively affect employee performance, particularly within the SOE context. Therefore, an integrated approach to managing work stress, workload, and the work environment is essential to enhance employee performance, especially in response to growing job demands.

Peran Strategis Manajemen Sumber Daya Manusia Global dalam Meningkatkan Kinerja Perusahaan Multinasional

2025-07-02T09:52:19+00:00

Globalization requires multinational corporations to effectively manage human resources in different countries with different cultural, legal, and policy backgrounds. Global Human Resource Management (HRM) is key in improving organizational performance through cross-country talent management, global leadership development, and the implementation of adaptive HR policies. This article discusses how global HRM strategies contribute to improving company performance with relevant case studies and theories.

PENGARUH KEPRIBADIAN OPENESS TO EXPERIENCE DAN RISK TAKING BEHAVIOR TERHADAP PERILAKU BERWIRAUSAHA (Survey Pada Mahasiswa Jurusan Pendidikan Ekonomi Fakultas Keguruan Dan Ilmu Pendidikan Universitas Siliwangi Angkatan 2021-2022)

2025-07-03T01:33:00+00:00

Masalah dalam penelitian ini adalah perilaku berwirausaha mahasiswa Pendidikan ekonomi angkatan 2021-2022. Penelitian bertujuan untuk mengetahui pengaruh dari Kepribadian Openess To Experience Dan Risk Taking Behavior Terhadap Perilaku Berwirausaha Mahasiswa. Metode penelitian menggunakan kuantitatif dengan desain survey eksplanatori. Populasi yang merupakan Mahasiswa Pendidikan ekonomi Angkatan 2021-2022 sejumlah 247 orang. Adapun Teknik pengambilan sampel yang digunakan yaitu non probability sampling dengan teknik purposive sampling dengan kriteria sampel yaitu mahasiswa yang berwirausaha sebanyak 73 orang. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner, uji statistik menggunakan regresi linier berganda dan koefisien determinasi, serta uji hipotesis yang digunakan adalah uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian menunjukkan bahwa Kepribadian Openess To Experience Dan Risk Taking Behavior Terhadap Perilaku Berwirausaha berpengaruh secara parsial maupun secara simultan.

Pengaruh Gaya Kepemimpinan Transaksional terhadap Komitmen Organisasional di Industri Layanan Publik (The Influence of Transactional Leadership Style on Organizational Commitment in the Public Service Industry)

2025-07-03T07:44:41+00:00

Leadership in public service organizations plays a crucial role in shaping employee behavior and work attitudes. One of the leadership styles widely applied in this sector is transactional leadership, which focuses on reward and punishment systems in managing performance. This study aims to examine the influence of transactional leadership style on organizational commitment among employees in the public service industry. Using a qualitative descriptive approach through literature review, this article synthesizes theories and findings from various relevant previous studies. The results indicate that transactional leadership style can positively influence organizational commitment, especially when applied fairly and consistently. This research provides insight that structured leadership can strengthen employee loyalty toward the organization, particularly in work environments that emphasize formal rules and accountability.

DAMPAK REGULASI PAJAK TERHADAP PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) DALAM TRANSAKSI LINTAS NEGARA

2025-07-03T09:27:10+00:00

The use of QRIS as a cross-border payment method is rapidly expanding, enabling faster and more efficient transactions while reducing reliance on cash and credit cards. However, despite its convenience, taxation issues in international QRIS transactions remain a subject of debate, particularly concerning potential double taxation, hidden fees, and tax avoidance risks. In terms of value-added tax (VAT), there is still ambiguity regarding whether taxes should be imposed in the country of origin, the destination country, or both. Additionally, QRIS may create loopholes for tax avoidance on imported goods, allowing consumers to conduct direct transactions without going through proper customs duty mechanisms. From a consumer protection perspective, it is essential to evaluate the transparency of tax deductions in QRIS transactions and the dispute resolution mechanisms available in case of incorrect tax charges. Case studies from countries that have adopted QRIS, such as Singapore and Malaysia, serve as key references in understanding how fiscal regulations govern digital cross-border transactions. This article explores the legal and policy challenges that must be addressed to ensure QRIS operates optimally without disadvantaging consumers. Furthermore, it provides recommendations to establish a fairer and more transparent taxation framework for digital payments.

Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Sukho Makmur Abadi Di Kabupaten Tangerang

2025-07-04T19:01:59+00:00

Companies need Human Resources to manage and carry out their activities. Human Resources (HR) is one of the main things that regulates, analyzes and controls achievements within the company. For this reason, the position of humans as Human Resources (HR) is very important and is needed by every organization. The purpose of this study was to determine the effect of Motivation and Work Discipline on employee performance at PT Sukho Makmur Abadi both partially and simultaneously. The method used is quantitative method. The sampling technique used by the population is random sampling with a sample of 60 respondents. The results of this study are Motivation has a significant effect on Employee Performance with a correlation value of 0.584, a coefficient of determination of 0.330, hypothesis testing obtained t value> t table or (5,479> 2,001) thus H0 is rejected and H1 is accepted. Work Discipline has a significant effect on Employee Performance with a correlation value of 0.649, a coefficient of determination of 0.411, hypothesis testing obtained t value> t table or (6.489> 2.001) thus H0 is rejected and H1 is accepted. Motivation and Work Discipline have a significant effect on Employee Performance with the equation value Y = 2.053 + 0.447 (X1) + 0.520 (X2), correlation value of 0.710, coefficient of determination of 0.487, hypothesis testing obtained Fcount> Ftabel or (28.994> 3.160) thus H0 is accepted and H1 is accepted.

Pengaruh Harga Dan Promosi Terhadap Keputusan Pembelian Pada Kopi Magma di Krukut Kota Depok Jawa Barat

2025-07-04T13:02:12+00:00

The purpose of this study was to determine the effect of price and promotion on purchasing decisions on Magma Coffee in Krukut, Depok City, West Java. both partially and simultaneously. The method used is quantitative. The sampling technique used is probability / random. Sampling uses a random selection process (random sampling / probability) and gives each member of the population the same opportunity to be taken as a sample and obtained a sample in this study totaling 100 respondents. The results showed that Price (X1) and Promotion (X2) had a significant effect on Purchasing Decisions by obtaining the regression equation Y = 5.788 + 0.381X1 + 0.460X2, The value of the correlation coefficient or the level of influence between the independent variable and the dependent variable is obtained at 0.758, meaning that it has a strong relationship. The coefficient of determination is 0.574, it can be concluded that the Price and Promotion variables affect the Purchasing Decision variable by 57.4%, while the remaining 42.6% is influenced by other factors that were not studied. Partial hypothesis testing (X1 to Y) it is known that the tcount value is 8.899> ttable 1.984 with a significant level of 0.000 <0.05, so Ho is rejected and Ha is accepted, indicating that there is an effect of price on purchasing decisions at Magma Krukut Coffee Shop, Depok City. And partial test (X2 to Y) it can be seen that the tcount value is 9.915> ttable 1.984 with a significant level of 0.000 <0.05, so Ho is rejected and Ha is accepted, indicating that there is an effect of Promotion on Purchasing Decisions at Magma Krukut Coffee Shop, Depok City. Meanwhile, for the simultaneous test, the value of Fcount> Ftable or (65.386> 3.090) is obtained, this is also reinforced by the ρ value < Sig.0.05 or (0.000 < 0.05). Thus, H0 is rejected and H3 is accepted, this shows that there is a simultaneous significant influence between Price and Promotion on Purchasing Decisions on Magma Coffee in Krukut, Depok City, West Java.

PENGARUH UANG SAKU, GAYA HIDUP, DAN PENGGUNAAN FINANCIAL TECHNOLOGY TERHADAP PERILAKU MENABUNG MAHASISWA PENDIDIKAN EKONOMI

2025-07-06T09:52:32+00:00

The purpose of this study was to empirically analyze the impact of pocket money, lifestyle, and the use of financial technology on the saving behavior of Economic Education students of the Faculty of Teacher Training and Education, Siliwangi University batch 2021-2022. The research method used is the survey method. The population in this study were all Economic Education students in the 2021 and 2022 batches, with the sampling technique using proportionate stratified random sampling. Data collection was carried out using a questionnaire, and data analysis using multiple linear regression. The results showed that: 1) Pocket money has a positive and significant effect on student saving behavior with a significance value of 0.000 <0.05. 2) Lifestyle has a positive and significant effect on student saving behavior with a significance value of 0.000 <0.05. 3) The use of financial technology has a positive and significant effect on student saving behavior with a significance value of 0.013 <0.05. 4) Pocket money, lifestyle, and the use of financial technology simultaneously have a positive and significant effect on student saving behavior, as evidenced by the F_hitung value of 66.277> F_tabel 2.67 with a significance value of 0.000 <0.05.

Analisis Faktor Eksternal Dan Internal Dalam Pengembangan Strategi Bisnis Di Maze Cafe Eatery & Pattiserie

2025-07-06T11:19:50+00:00

This study was conducted to examine how external and internal factors influence the development of business strategies at Maze Café, as well as to formulate relevant and applicable strategies in responding to the dynamics of the F\&B industry. The research employed a descriptive qualitative approach through direct observation, structured interviews, and documentation from Maze Café’s official social media accounts. The data were analyzed using a thematic analysis method focusing on internal and external factors. The findings indicate that Maze Café has strengths in terms of location, aesthetic concept, and service quality, but shows weaknesses in healthy menu innovation and digitalization. Intense competition and shifting consumer trends pose threats that must be addressed through adaptive strategies. It is concluded that Maze Café needs to implement an aggressive growth strategy through differentiation, digitalization, and product and market development. This research is expected to provide practical contributions to similar culinary MSMEs in facing the dynamic competition of the industry.

PENGARUH BEBAN KERJA DAN DUKUNGAN SOSIAL TERHADAP STRES KERJA KARYAWAN

2025-07-06T16:39:19+00:00

This study aims to explore in depth the role of industrial psychology in reducing job stress and enhancing employee well-being through a literature-based approach. Work-related stress is a significant challenge that affects both productivity and the mental and physical health of employees. Several factors, such as heavy workloads, lack of social support, and ineffective leadership, often act as triggers. This study finds that implementing principles of industrial psychology such as stress management training, improving workplace environments, and strengthening interpersonal relations can significantly mitigate job stress and increase well-being. The study underscores the importance of holistic and sustainable human resource management strategies as a foundation for establishing healthy and productive workplaces.

PERAN PSIKOLOGI INDUTRI DAN ORGANISASI DALAM MENINGKATKAN KESEJAHTERAAN KARYAWAN DAN PRODUKTIVITAS KERJA

2025-07-06T23:18:01+00:00

This study aims to examine the contribution of PIO in improving employee welfare and work productivity. The method used is a literature review of 10 accredited national journals published in 2020–2025. The results of the study indicate that the application of PIO principles such as stress management training, effective communication, organizational support, and positive work culture can improve employee welfare. This welfare is an important link in increasing work productivity. The conclusion of this study confirms that the integration of PIO into HR policies is needed to encourage sustainable performance. It is recommended that organizations strengthen psychological support and implement welfare-based policies to achieve employee efficiency and loyalty.

Pengaruh Work Life Balance Terhadap Kepuasan Kerja Pada Generasi Z

2025-07-07T00:30:08+00:00

The imbalance between work demands and personal life is a major challenge in modern human resource management, especially for Generation Z employees. This group places high expectations on workplace flexibility and emotional well-being. This study aims to examine the influence of work-life balance on job satisfaction among Generation Z in Indonesia using a systematic literature review method. Ten SINTA-indexed articles published between 2020 and 2025 were selected using the PRISMA framework. The articles were thematically analyzed to identify patterns of influence, mediating variables, and moderators. The results indicate that work-life balance has a positive and significant impact on job satisfaction. Variables such as employee engagement, mental health, and burnout act as mediators, while emotional intelligence serves as a moderator. These findings offer important implications for organizations in designing policies that support work-life balance to improve retention and satisfaction among young employees. Recommendations include developing flexible work policies, psychological well-being programs, and emotional skills training.

Faktor pengaruh kepuasan kerja terhadap kinerja para karyawan

2025-07-07T01:06:39+00:00

Job satisfaction has a significant impact on employee performance and work outcomes. The purpose of this study is to provide a literature review of the various factors that influence employee job satisfaction and to fill the gaps in the previous literature that are the gaps in this study. The approach used in this study is a systematic literature review. Data were obtained by conducting an internet search on employee job satisfaction using keywords such as job satisfaction, employee satisfaction, employee job satisfaction, and others. There were 15 journals analyzed in this study. Data analysis was conducted using a qualitative approach. The findings of this study indicate six factors that contribute to job satisfaction, namely job content (autonomy and role clarity), management (performance evaluation and support from management), work environment (physical conditions, relationships between superiors and subordinates, and relationships with fellow coworkers), compensation (rewards), job promotion (promotion system and employment aspects), and training (regular and effective training)

ANALISIS EKSTERNAL DAN INTERNAL PADA PERUSAHAAN BATU ALAM JIBAL STONES

2025-07-08T01:52:42+00:00

Penelitian ini bertujuan untuk menganalisis faktor-faktor eksternal dan internal yang memengaruhi keberlangsungan dan daya saing perusahaan batu alam Jibal Stones. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara langsung kepada pemilik usaha serta kajian literatur dari sumber-sumber akademik. Analisis lingkungan eksternal menggunakan pendekatan PESTLE dan Porter’s Five Forces, sedangkan analisis internal dilakukan melalui VRIO, Value Chain, dan matriks IFAS-EFAS. Hasil penelitian menunjukkan bahwa Jibal Stones memiliki kekuatan pada kualitas produk, estetika, layanan terintegrasi, dan pemasaran digital. Namun, perusahaan menghadapi tantangan seperti fluktuasi pasokan bahan baku, harga tinggi, serta kurangnya dukungan dari pemerintah. Strategi S/O (Strength-Opportunity) dinilai paling sesuai untuk mengoptimalkan peluang pasar melalui penguatan keunggulan internal, digitalisasi, dan inovasi produk.

PENERAPAN MODEL PEMBELAJARAN FLIPPED CLASSROOM DALAM MENINGKATKAN HASIL BELAJAR SISWA PADA MATA PELAJARAN EKONOMI (Studi Quasi Eksperimen Pada Siswa Kelas XI SMA Negeri 3 Tasikmalaya)

2025-07-08T12:46:32+00:00

The low learning outcomes of students in Economics at SMA Negeri 3 Tasikmalaya is a problem that needs to be addressed. Learning that is still dominated by lecture methods makes students less active and have difficulty understanding the material, which results in low learning outcomes. This study aims to determine the effect of the flipped classroom learning model on improving student learning outcomes. The method used is a quasi-experiment with a nonequivalent control group design. The sample consisted of class XI.F-12 as the experimental class and XI.F-7 as the control class, selected through purposive sampling. The instrument used was a multiple-choice test that had been validated and reliability-tested. Data analysis techniques employed the Wilcoxon and Mann-Whitney tests. The results of the study showed significant differences between students' learning outcomes before and after the treatment in the experimental class, as well as significant differences in learning outcomes between the experimental class and the control class after the treatment. The effect size test indicated that the flipped classroom model had a significant impact on improving learning outcomes. Thus, the implementation of this model was proven effective in improving students' learning outcomes in economics.

PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN TEKNOLOGI FINANSIAL (FINTECH) TERHADAP PERILAKU KONSUMTIF PADA GENERASI Z

2025-07-08T13:42:26+00:00

The purpose of this study was to determine the effect of financial literacy and the use of financial technology (fintech) on consumptive behavior in generation Z partially and simultaneously. This research uses quantitative methods. The population in this study were Economics Education Students Class of 2021 and Class of 2022 at Siliwangi University. The sampling technique used was Proportionate Stratified Random Sampling. The data analysis technique used SPSS version 30. The results showed that: 1) There is a significant effect of financial literacy on consumptive behavior with a significance of 0.001 <0.05. 2) There is a significant influence of the use of financial technology (fintech) on consumptive behavior with a significance of <0.001 <0.005. 3) There is a significant influence of financial literacy and the use of financial technology (fintech) on consumptive behavior from the f test value obtained a significance value of <0.001 <0.05.

PENGARUH BOPO TERHADAP ROA, ROE PADA PT BANK JAGO DI BURSA EFEK INDONESIA PERIODE 2020-2024

2025-07-09T00:25:08+00:00

This research seeks to assess the impact of the BOPO ratio (Operating Expenses to Operating Income) on the profitability of PT Bank Jago, as reflected through ROA and ROE over the 2020–2024 period. The study is grounded in the issue of a high BOPO ratio, which stems from significant investments in digital transformation. Applying a descriptive quantitative method with simple linear regression and utilizing secondary data sourced from financial statements, the findings indicate that BOPO has a statistically significant and negative influence on both ROA and ROE.The R Square values of 0.997 for ROA and 0.998 for ROE indicate that BOPO substantially contributes to the variation in profitability. The t-values of -29.918 for ROA and -44.041 for ROE, with a significance level of 0.0005, further support these findings. This research suggests that PT Bank Jago should enhance operational efficiency to ensure that digital investments yield positive long-term profitability impacts.

Peran Dinas Kependudukan dan Pencatatan Sipil dalam Sosialisasi Identitas Kependudukan Digital di Kabupaten Pangandaran

2025-07-10T16:21:29+00:00

Penelitian ini dilakukan karena adanya permasalahan yang menunjukkan bahwa peran Dinas Kependudukan dan Pencatatan Sipil dalam sosialisasi identitas kependudukan digital di Kabupaten Pangandaran masih belum optimal. Dengan demikian maka tujuan penelitian ini adalah untuk mengetahui Peran Dinas Kependudukan Dan Pencatatan Sipil Dalam Sosialisasi Identitas Kependudukan Digital Di Kabupaten Pangandaran. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan informan penelitian sebanyak 6 orang. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Teknik analisis data menggunakan reduksi data, data display dan verifikasi atau kesimpulan. Hasil penelitian menunjukkan bahwa, Peran selaku stabilisator Disdukcapil telah menjaga kesinambungan dan konsistensi penyampaian informasi mengenai Identitas kependudukan digital melalui sosialisi yang di lakukakn secara berkala. Sosialisasi ini dilakukan dengan melibatkan pihak -pihak terkait seperti pemeritah desa dan tokoh Masyarakat guna memastikan pesan tersampaikan secara tepat dan berkelanjutan .

Peran disdukcapil dalam sosialisasi Identitas kependudukan digital berdasarkan teori Siagian, diketahui masih ada indikator yang masih belum optimal seperti indikator peran sebagai stabilisator, dimana sosiaisasi yang dlakukan masih belum merata.sedangkan peran sebagai innovator, sebagai moderenisator, fasilitator, serta pelaksana juga masih menghadapi kendala.

Pengaruh Gaya Belajar, Kemandirin Belajar Dan Kecerdasan Emosional Terhadap Prestasi Belajar Mata Pelajaran Ekonomi

2025-07-12T00:54:32+00:00

The research problem concerns low student achievement. The objective is to determine the influence of learning styles, learning independence, and emotional intelligence on student achievement, both partially and simultaneously. The method used was a survey. The population in this study were students at MA Al Ittihad Sidareja. The sampling technique used was a saturated sampling method. In this study, data collection was conducted using a questionnaire, and the data analysis technique used was multiple linear regression analysis. The results indicate a positive and significant influence between learning styles, learning independence, and emotional intelligence on student achievement, both using the t-test (partial) and the f-test (simultaneous). This study is expected to provide an understanding of the importance of learning styles, learning independence, and emotional intelligence in improving learning achievement, as well as strategies that can be applied to develop these three factors in the learning context.

PENGARUH UPSKILLING DAN MOTIVASI KERJA TERHADAP PENINGKATAN KINERJA MANAJEMEN BILLING (Suatu Studi Pada PT PLN (Persero) Unit Layanan Pelanggan Ciamis Bagian Transaksi Energi Listrik)

2025-07-12T01:15:22+00:00

This research is motivated by the suboptimal performance of employees at PT. PLN (Persero) ULP Ciamis which is caused by suboptimal upskilling and work motivation. The formulation of the problem in this study is: How do upskilling (job training) and work motivation influence billing management performance at PT. PLN (Persero) ULP Ciamis, both partially and simultaneously?? The method used in this study is a survey method with a quantitative approach. The population in this study is the billing management employees of PT. PLN (Persero) ULP Ciamis, namely 102 employees, the selected sample is 81 people. In this study, data collection was carried out through several techniques, namely literature studies, field studies and questionnaire distribution. The research results suggest the following conclusions: Upskilling has a positive and significant impact on the performance of billing management employees at PT PLN (Persero) ULP Ciamis, Electrical Energy Transaction Division. Work motivation has a positive and significant impact on the performance of billing management employees at PT PLN (Persero) ULP Ciamis, Electrical Energy Transaction Division. Upskilling and work motivation have a positive and significant impact on the performance of billing management employees at PT PLN (Persero) ULP Ciamis, Electrical Energy Transaction Division.

PENGARUH KECERDASAN EMOSIONAL DAN KEPERCAYAAN DIRI TERHADAP PRESTASI BELAJAR PADA MATA PELAJARAN EKONOMI

2025-07-13T05:40:19+00:00

This study aims to examine the effect of Emotional Intelligence and Self-Confidence on Academic Achievement in Economics at SMA Negeri 6 Tasikmalaya. The research is quantitative, utilizing descriptive analysis and multiple linear regression methods. The primary data used in this study was obtained through questionnaires distributed to 118 respondents. The results indicate that: 1) There is a significant effect of Emotional Intelligence on Academic Achievement, with a significance value of 0,000 < 0,05. 2) There is a significant effect of Self-Confidence on Academic Achievement, with a significance value of 0,031 < 0,05. 3) There is a significant influence of emotional intelligence and self-confidence on students' academic achievement, as evidenced by the calculated F value of 56.492 being greater than the F-table value of 3,07, with a significance value of 0,000 < 0,05.

Dampak Kebijakan Perlindungan Data Terhadap Perilaku Konsumen Di Era Digital

2025-07-13T06:22:59+00:00

This study aims to qualitatively explore how data protection policies affect consumer behavior in Indonesia's digital ecosystem. Through literature studies and in-depth interviews, it was found that consumers are increasingly aware of the importance of privacy as part of digital identity. Uncommunicative data protection policies trigger resistance in the form of application avoidance and self-control over shared information. However, the privacy literacy gap remains a major obstacle in realizing effective and fair data protection. Therefore, personal data protection must be understood not only as a legal framework, but also as an ethical value that shapes the relationship between consumers, platforms, and the state. This study suggests a multi-level approach through regulation, education, and consumer empowerment to build an inclusive and equitable digital ecosystem.

Pengaruh Literasi Keuangan dan Financial Technology Terhadap Inklusi Keuangan Masyarakat Desa Beraban, Kecamatan Kediri.

2025-07-14T08:27:31+00:00

The national financial literacy index in 2025 is recorded at 66.64 percent, while the financial inclusion index reaches 92.74 percent, indicating a gap between the public’s level of understanding and the use of financial products. This study aims to analyze the influence of financial literacy and financial technology on the financial inclusion of the Beraban Village community. This research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to 100 respondents and analyzed using descriptive statistical analysis and multiple linear regression analysis. The results show that financial literacy and financial technology have a significant effect on financial inclusion, both simultaneously and partially. These findings are expected to serve as a basis for the development of the digital village concept in other areas so that the utilization of financial technology and improvements in financial literacy can support the enhancement of financial inclusion in local communities.

Implementasi QRIS sebagai Strategi E-Bisnis dalam Meningkatkan Efisiensi dan Daya Saing Bank BJB di Era Digital

2025-07-15T23:11:45+00:00

Bank BJB, as a Regional Development Bank with a digital transformation mission, faces significant challenges and opportunities in implementing QRIS as part of its e-business strategy. The use of QRIS not only digitizes transactions but also serves as a competitive tool to increase customer loyalty, operational efficiency, and bank competitiveness amidst the intense competition in the national banking industry.Digital transformation in the banking sector requires financial institutions to adopt innovative technologies to improve operational efficiency and competitiveness. QRIS is one of Bank Indonesia’s initiatives to encourage the digitalization of the payment system nationally. This study aims to analyze the implementation of QRIS as part of Bank BJB’s e-business strategy to improve service efficiency and strengthen its competitive position in the digital era. The method used is a qualitative approach with a case study at Bank BJB through observation and interviews. The results show that QRIS implementation simplifies transaction processes, expands service reach to non-cash customers, and enhances integration with the digital ecosystem. Furthermore, QRIS plays a role in improving operational cost efficiency and strengthening Bank BJB’s digital image amidst increasingly fierce competition in the banking industry. Thus, QRIS can be positioned as a key pillar of Bank BJB’s e-business strategy in addressing the challenges of the digital era.

Peran Mediasi Motivasi Kerja Pada Pengaruh Gaya Kepemimpinan, Lingkungan Kerja Dan Fasilitas Kerja Terhadap Kinerja Pegawai

2025-07-16T06:50:23+00:00

This study aims to determine the effect of leadership style, work environment, and work facilities on employee performance with work motivation as a mediating variable on employees of the DIY Industry and Trade Service. This study used a saturated sampling technique with a total of 84 respondents. Data testing was carried out through validity, reliability, classical assumptions, multiple linear regression, t-test, coefficient of determination (R²) test, and Sobel test with the help of SPSS version 26. The results showed that leadership style had a positive and significant effect on employee performance, with a t-value of 2.336 and a significant value of 0.0022. The work environment had a positive but not significant effect on employee performance, with a t-value of 1.790 and a significant value of 0.077. Work facilities had a positive and significant effect on employee performance, with a t-value of 2.936 and a significant value of 0.004. Leadership style had a positive and significant effect on work motivation, with a t-value of 2.614 and a significant value of 0.011. The work environment has a positive and significant effect on work motivation, with a t-value of 2.886 and a significance of 0.005. Work facilities have a positive and significant effect on work motivation, with a t-value of 2.051 and a significance of 0.044. Work motivation has a positive and significant effect on employee performance, with a t-value of 0.774 and a significance of 0.441. The results of the Sobel test for the three mediation paths show values below 1.96, which indicates the absence of a significant mediation effect. so it can be concluded that performance improvement is more directly influenced by leadership style and work facilities than through work motivation.

Analisis Swot Umkm Rumah Makan Chinese Food Dua Putra Di Bekasi

2025-07-14T15:42:07+00:00

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy, including in the culinary sector. This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) of the Seafood Dua Putra restaurant in Bekasi. The research approach used is descriptive qualitative with a case study method. Data were collected through interviews, observation, and documentation. The analysis results indicate that this MSME possesses key strengths in authentic taste, strategic location, and affordable pricing. However, it still faces challenges such as limited capital, undertrained human resources, and a lack of digital marketing implementation. The recommended development strategies include expanding digital marketing, collaborating with food delivery services, and improving internal management quality.

Optimalisasi Pemeliharaan Preventif dalam Menekan Biaya Overhead Pabrik pada Industri Makanan

2025-07-14T15:50:42+00:00

Factory Overhead Costs (FOC) significantly influence operational efficiency, particularly in the context of machine maintenance, which plays a critical role in ensuring uninterrupted production processes. This study aims to evaluate the effectiveness of preventive maintenance strategies integrated with digital technology at PT Unilever Indonesia Tbk. A quantitative descriptive approach was employed, utilizing data from the company's annual and sustainability reports for the 2022–2024 period. Samples were selected using purposive sampling, focusing on data relevant to machine maintenance costs. The analysis examined the proportion of maintenance costs within total FOC and assessed the impact of preventive strategies on reducing operational downtime and unplanned repair expenses. The findings reveal that the adoption of Internet of Things (IoT)-based technology for real-time machine condition monitoring led to a 20% reduction in repair costs and improved overall operational efficiency. Preventive maintenance also proved effective in minimizing the risk of unexpected breakdowns that disrupt production. The novelty of this study lies in the integration of digital technologies with preventive maintenance strategies to enhance cost efficiency. This approach offers valuable insights for companies in the Fast-Moving Consumer Goods (FMCG) sector and underscores the importance of strategic investment in maintenance technologies to strengthen long-term competitiveness

Analisis Swot Umkm Azkia Collection Di Cikarang Selatan

2025-07-14T15:52:52+00:00

Azkia Collection is one of the Micro, Small, and Medium Enterprise (MSME) that focuses on the Muslim fashion sector. This MSME has an important role in supporting the economic growth of the community and meeting the market's need for fashionable and affordable Muslim clothing. The purpose of this study is to analyze the Azkia Collection business development strategy through the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach. This research applies a qualitative descriptive approach with data obtained through observation, interviews, and documentation study. Based on the research result, it can be seen that Azkia Collection excels in active digital promotion, use of endorsement services, and high customer loyalty. However, weaknesses were also found such as limited capital, the absence of an independent production system, and price differences between online and offline stores. From various external aspects, opportunities come from the increasing trend of Muslim fashion and a wide reseller network while threats include price competition and the emergence of new competitors. The strategy that can be applied is a growth-oriented strategy by utilizing internal strengths and market opportunities to develop the business sustainably.

Peran Strategis Modal Ventura Dalam Ekosistem Kewirausahaan Digital

2025-07-14T15:56:19+00:00

Startups need a lot of capital to develop their business, especially in digitalization. Venture capital can be an important alternative option to assist startups as a source of funding in exchange for equity from the startup. Venture capital carries a relatively high risk because the company cannot withdraw the capital within a certain period. This article aims to explore the strategic role of venture capital in supporting the development of startups or SMEs. The research method used is qualitative with a descriptive approach related to the current conditions of the digital entrepreneurship ecosystem. This research is expected to contribute to the development of the digital entrepreneurship ecosystem with venture capital in Indonesia.

STRATEGI EKSPOR PRODUK UMKM KE PASAR INTERNASIONAL: STUDI KASUS PADA USAHA SEVEN COWBOY LEATHER

2025-07-17T17:06:16+00:00

Penelitian ini bertujuan untuk mengevaluasi praktik ekspor langsung produk kerajinan kulit oleh mahasiswa Universitas Muhammadiyah Bandung ke Malaysia melalui kerja sama dengan UMKM lokal yaitu Seven Cowboy Leather. Kegiatan ini mencakup tahapan komunikasi dengan pemilik usaha, pembelian produk, pemasaran, serta proses pengiriman dan penerimaan barang oleh konsumen di luar negeri. Metode deskriptif kualitatif digunakan untuk memaparkan langkah-langkah ekspor serta tantangan dan solusi yang dihadapi. Hasil kegiatan menunjukkan bahwa meskipun dilakukan secara sederhana dan tanpa skema harga khusus, ekspor dapat terlaksana dengan baik melalui komunikasi efektif, penggunaan jasa logistik internasional, dan pemanfaatan media sosial. Temuan ini memperlihatkan potensi besar pelaku muda dalam mendorong perluasan pasar produk UMKM ke tingkat global.

Pengaruh Transfer Pricing Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2025-07-16T07:30:57+00:00

This study aims to analyze the effect of transfer pricing on tax avoidance with institutional ownership as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period The analysis method used is moderating regression analysis with a quantitative approach using Eviews 12 software. The research sample was selected using a purposive sampling technique for mining companies that had complete and relevant data during the research period.

Hubungan Antara Kepuasan Karyawan, Produktivitas Kerja, Dan Kualitas Proses Produksi Terhadap Efisiensi Operasional PT. Kohler Manufakturing Indonesia

2025-07-17T02:05:58+00:00

The purpose of this research is to study how employee satisfaction, work productivity, and production process quality affect the operational efficiency of PT Kohler Manufacturing Indonesia. In the competitive manufacturing industry, operational efficiency is a key measure of the success of a business. Factors such as job satisfaction affect employee morale and loyalty, and productivity demonstrates the ability of the workforce to achieve targets. Conversely, the quality of the production process contributes directly to the optimal use of resources and the minimization of product defects. Descriptive methods were used in this study; in addition, this study analyzed various internal and external factors of the company through SWOT analysis. The results show that the three factors are interconnected and contribute significantly to operational efficiency. Therefore, organizations should pay balanced attention to human resource, technical, and management elements to achieve sustainable and optimal operational performance.

Evaluasi Struktur Anggaran Dan Neraca Untuk Optimalisasi Pengambilan Keputusan Manajerial Di PT. Pandu Sejahtera Utama

2025-07-17T02:09:03+00:00

This study aims to evaluate the structure of budgeting and balance sheets as a basis for managerial decision-making at PT. Pandu Sejahtera Utama. Effective financial management is essential for corporate sustainability, and instruments such as budgets and balance sheets play a critical role in planning, controlling, and evaluating financial performance. A descriptive quantitative case study approach was employed, utilizing financial reports from 2022–2024 and structured interviews with management regarding budgeting and financial reporting processes. The analysis includes variance analysis between budget and actual performance, as well as financial ratio analysis to assess the company’s financial position. The study is expected to provide a comprehensive overview of the effectiveness of the company’s financial system, identify discrepancies that affect operational efficiency, and offer strategic recommendations to enhance managerial decision-making. The findings are also expected to contribute academically to the development of integrated budget and balance sheet evaluation practices for medium-sized enterprises.

Ijtihad dalam Hukum Islam : Solusi atas Tantangan Zaman

2025-07-24T01:14:06+00:00

Ijtihad is one of the fundamental concepts in Islamic law that allows for interpretation and renewal of law in accordance with the development of the times. As a method of legal exploration carried out by scholars, ijtihad plays an important role in responding to various social, economic, and technological challenges that continue to develop. This article discusses the concept of ijtihad, its legal basis in Islam, and how its application can be a solution to contemporary problems that are not explicitly regulated in the Qur'an and Hadith. Through a qualitative method with a normative approach, this study reveals how ijtihad remains relevant in the modern Islamic legal system. The results of the study show that ijtihad carried out in a focused manner and based on the principles of maqashid al-shariah can be a flexible and dynamic solution in facing changes in the times. Thus, ijtihad acts as a bridge between the Islamic legal tradition and the demands of modern reality, allowing Islamic law to remain applicable and contextual in the lives of Muslims.

Pengaruh Digitalisasi Perbankan terhadap Kepuasan Nasabah Bank BCA

2025-07-24T02:31:46+00:00

The rapid advancement of digital technology has driven a significant transformation in the banking sector, including Bank Central Asia (BCA), one of Indonesia’s largest private banks. BCA has pioneered the implementation of digital services such as mobile banking, internet banking, and AI-based customer service. This study aims to analyze the impact of banking digitalization on customer satisfaction at BCA and to identify the most influential digitalization factors. A quantitative approach was used, employing a survey method through questionnaires distributed to active users of BCA's digital services. The collected data were analyzed using multiple linear regression to examine the relationship between digitalization variables—such as convenience, service quality, transaction security, employee engagement, and digital innovation—and customer satisfaction. The findings are expected to provide empirical evidence on how digitalization influences customer satisfaction and loyalty, and to serve as the basis for strategic recommendations for BCA to enhance its digital services. Additionally, this research contributes to the theoretical development of digital banking management in the Indonesian context.