JURNAL AKADEMIK EKONOMI DAN MANAJEMEN

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

Defa Fatmi Malihah — 2026-04-11

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

Thaliah Azka Ivani — 2026-04-13

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

Asima Winola Siahaan — 2026-04-13

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

Jihan Abiah Rahmah — 2026-04-13

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

Mhd. Hanif Rhizwan — 2026-04-13

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

Sipriana Etlis Anastsya Sarumaha — 2026-04-15

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

Feti Fera — 2026-04-16

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

Bulan Aji Aura Ramadhanti — 2026-04-17

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

Esti Mustika — 2026-04-18

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

Fitri Rahmatika — 2026-04-20

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

Suci Aulia Nurul Aini — 2026-04-20

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

Syaina Putri Fajria Agustin — 2026-04-21

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

Hendra Hendra — 2026-04-21

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

Tri Yulia Astuti — 2026-04-21

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

Urwatun Hairunisa — 2026-04-24

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

Bintang Ramadani — 2026-04-23

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

Fitratul Eka Aprilia — 2026-04-23

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

Haniva Khuratul Aini — 2026-04-23

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

Annisa Putri Ayu Setiavianti — 2026-04-23

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

Nur Faniah — 2026-04-27

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

Ruth Lili Agustin — 2026-04-29

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

Sukma Dewi — 2026-04-29

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

Sakila Putri — 2026-04-29

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

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

Aisah Nur Fadilah — 2026-05-02

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

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

Irnawati Hulu — 2026-05-04

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

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

Carrissa Nathaniela Hadi — 2026-05-04

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

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

Masayu Purbo Ningrum — 2026-05-05

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

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

Iin Winiarti — 2026-05-06

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

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

Rabiatul Aulya — 2026-05-06

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

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

Nafisa Al Sulis Mukmainah — 2026-05-06

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

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

Nuralvina Damayanti — 2026-05-08

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

Mengungkap Peran Komunikasi Tim dalam Meningkatkan Efektivitas Tim: Literature Review

Maisye Angelina Sumiok — 2026-05-11

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

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

Myta Denista — 2026-05-12

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

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

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

terhadap kepuasan pengunjung di Objek Wisata Terasering Panyaweuyan Kabupaten Majalengka.

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

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

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

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

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

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

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

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

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

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

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

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

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

PENGANTAR HUKUM PAJAK SERTA ATURAN DAN REGULASI YANG BERLAKU

Rizki Khoiril Waladi Siahaan — 2026-05-13

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

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

Nur Rahmawati — 2026-05-13

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

PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PT XL AXIATA TBK

Rahmawati Rahmawati — 2026-05-14

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

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

Muhammad Agung Santoso — 2026-05-14

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

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

Egis Saputra — 2026-05-14

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

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

Desferando Desferando — 2026-05-14

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

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

Tauffik Alffarizzi — 2026-05-14

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

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

Herlina Alhamida — 2026-05-15

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

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

Febriyanti Arum — 2026-05-18

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

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

M Fikri Ramadhan — 2026-05-19

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

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

Rizka Dwi Fauziah — 2026-05-19

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

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

Miranda Maharani — 2026-05-19

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

PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT INDOFARMA PERSERO TBK

Qurratu A’yun — 2026-05-19

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

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

Nur Rahmi Alawiyah — 2026-05-19

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

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

Dinda Lestari — 2026-05-19

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