JURNAL ILMIAH EKONOMI DAN MANAJEMEN

PENGARUH PERTUMBUHAN ASET DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DI PT TUNAS BARU LAMPUNG TBK PERIODE 2015 - 2024.

Fauzi Nugraha — 2026-06-02

Penelitian ini bertujuan untuk menganalisis pengaruh Pertumbuhan Aset dan Pertumbuhan Penjualan terhadap Struktur Modal pada PT Tunas Baru Lampung Tbk periode 2015–2024. Struktur modal dalam penelitian ini diproksikan dengan Debt to Equity Ratio (DER). Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari halaman website resmi PT Tunas Baru Lampung Tbk. Teknik analisis data dilakukan menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS versi 25, yang meliputi uji t, uji F, koefisien korelasi, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial Pertumbuhan Aset berpengaruh positif dan signifikan terhadap Struktur Modal, yang ditunjukkan oleh nilai t hitung sebesar 4,126 > t tabel 2,306 dengan tingkat signifikansi 0,004 < 0,05. Sementara itu, Pertumbuhan Penjualan secara parsial tidak berpengaruh signifikan terhadap Struktur Modal dengan nilai t hitung sebesar 2,085 < t tabel 2,306 dan signifikansi 0,076 > 0,05. Namun demikian, secara simultan Pertumbuhan Aset dan Pertumbuhan Penjualan berpengaruh positif dan signifikan terhadap Struktur Modal, yang dibuktikan dengan nilai F hitung sebesar 9,584 > 4,737 dan tingkat signifikansi 0,010 < 0,05. Nilai koefisien determinasi (Adjusted R²) sebesar 0,656 menunjukkan bahwa 65,6% variasi Struktur Modal dapat dijelaskan oleh kedua variabel independen, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.

PENGARUH NON-PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PT BANK MANDIRI TBK PERIODE 2015 - 2024

Jones Sinaga — 2026-06-01

Penelitian ini bertujuan untuk mengetahui pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada PT Bank Mandiri Tbk periode 2015–2024. Variabel independen dalam penelitian ini adalah NPL dan LDR, sedangkan variabel dependennya adalah ROA. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi penelitian berupa laporan keuangan tahunan PT Bank Mandiri Tbk, dengan sampel berupa laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan selama periode 2015–2024. Hasil Uji Parsial (Uji t) menunjukkan bahwa Non-Performing Loan (NPL) berpengaruh negatif dan signifikan terhadap Return On Asset (ROA), dengan nilai thitung sebesar -3,808 lebih besar dari ttabel 2,365 (dilihat dari nilai absolut), dan nilai signifikansi 0,007 < 0,05. Sementara itu, Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap ROA, dengan nilai thitung sebesar 1,250 < ttabel 2,365 dan nilai signifikansi 0,251 > 0,05. Hasil Uji Simultan (Uji F) menunjukkan bahwa Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) secara bersama-sama berpengaruh signifikan terhadap Return On Asset (ROA), dengan nilai Fhitung sebesar 8,382 > Ftabel 4,737 dan nilai signifikansi 0,014 < 0,05. Nilai koefisien korelasi sebesar 0,840 mengindikasikan bahwa hubungan antara NPL dan LDR dengan ROA tergolong sangat kuat. Sementara itu, nilai Adjusted R Square sebesar 0,621 menunjukkan bahwa 62,1% variasi ROA dapat dijelaskan oleh NPL dan LDR, sedangkan 37,9% sisanya dipengaruhi oleh variabel lain di luar model penelitian ini.

Pengaruh Komunikasi Dan Insentif Terhadap Produktivitas Kerja Karyawan PT.Telkom Kota Tangerang Selatan-Banten

Ardika Darmawan — 2026-06-02

Penelitian ini bertujuan untuk mengkaji pengaruh komunikasi dan insentif terhadap produktivitas kerja karyawan di PT Telkom Tangerang Selatan, Banten. Metode penelitian yang digunakan adalah survei dengan pendekatan kuantitatif, melibatkan 80 responden dari berbagai departemen di perusahaan. Data dikumpulkan menggunakan kuesioner yang dirancang untuk mengevaluasi efektivitas komunikasi serta jenis insentif yang diterima karyawan. Analisis data dilakukan menggunakan metode kuantitatif, seperti regresi linier sederhana dan berganda, untuk mengukur hubungan antara variabel independen (komunikasi dan insentif) dan variabel dependen (produktivitas kerja). Hasil penelitian menunjukan bahwa nilai T tabel terhadap nilai F tabel yaitu 5,063 > 1,991. Serta diperkuat dengan nilai signifikansi variabel komunikasi (X1) sebesar 0,000 < 0,05. Nilai R1 koefisien korelasi memiliki nilai sebesar 0,633 yang menunjukkan bahwa komunikasi (X1) mempunyai hubungan “Kuat” terhadap produktivitas kerja karyawan (Y) karena berada pada rentang interval 0,60-0,799. nilai T tabel sebesar 2,652 1,991. Diperkuat dengan nilai signifikansi variabel insentif (X2) sebesar 0,010 < 0,05 maka nilai R koefisien korelasi memiliki nilai sebesar 0,518 hal ini menunjukkan bahwa variabel insentif (X2) memiliki tingkat hubungan “sedang” terhadap variabel produktivitas kerja karyawan (Y) karena berada pada rentang interval 0,40-0,599. Komunikasi dan insentif secara simultan berpengaruh terhadap produktivitas kerja karyawan dengan hasil uji f diperoleh f hitung 31,622 > f tabel 3,115 dengan signifikansi 0,000 < 0,05. Koefisien korelasi diperoleh 0,672 yang berarti bahwa komunikasi (X1) dan insentif (X2) secara bersama-sama berpengaruh terhadap produktivitas kerja karyawan (Y) sebesar 45,1% dan sisanya sebesar 54,9% dipengaruhi oleh faktor lain yang tidak diteliti.

Integrasi Teori Komponen Organisasi dan Analisis Pekerjaan dalam Meningkatkan Efektivitas Kinerja: Studi Literatur pada Kelompok Studi Ekonomi Islam

Moch. Nabil Azzar Ramadhan — 2026-06-03

Penelitian ini bertujuan untuk membangun model integratif yang memadukan teori desain organisasi, analisis pekerjaan, dan teori kontingensi sebagai kerangka peningkatan efektivitas kinerja Kelompok Studi Ekonomi Islam (KSEI). Organisasi kemahasiswaan berbasis ekonomi Islam menghadapi tantangan struktural yang kompleks, yakni ketidakjelasan pembagian tugas, lemahnya mekanisme koordinasi, dan terputusnya kesinambungan program kerja akibat pergantian kepengurusan tahunan. Ketiga persoalan tersebut belum pernah dikaji secara integratif dalam satu kerangka konseptual yang utuh. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur sistematis yang mengacu pada prosedur Snyder (2019), mencakup empat tahapan: identifikasi, skrining, ekstraksi data, dan sintesis. Analisis dilakukan melalui analisis konten dan analisis tematik terhadap sumber-sumber literatur primer yang meliputi karya Daft (2021) tentang desain organisasi, Dessler (2020) tentang analisis pekerjaan, dan Fiedler (1967) tentang teori kontingensi, serta diperkuat oleh jurnal-jurnal terkini. Hasil penelitian menunjukkan bahwa keenam elemen desain organisasi Daft—spesialisasi kerja, departementalisasi, rantai komando, rentang kendali, sentralisasi, dan formalisasi—perlu dikonfigurasi secara moderat dan kontekstual sesuai karakteristik KSEI sebagai organisasi volunter. Analisis pekerjaan yang menghasilkan deskripsi dan spesifikasi jabatan terbukti menjadi instrumen operasional krusial dalam memastikan kesinambungan program kerja dan objektivitas evaluasi kinerja. Integrasi nilai-nilai ekonomi Islam—keadilan, amanah, dan tanggung jawab sosial—dalam spesifikasi jabatan menghasilkan empat dimensi kompetensi: pengetahuan, keterampilan, sikap kerja, dan spiritualitas. Teori kontingensi Fiedler berfungsi sebagai jembatan kontekstualisasi yang memastikan desain organisasi dan analisis pekerjaan diterapkan secara adaptif sesuai dengan variabel situasional KSEI. Model integratif yang dihasilkan mencakup tiga langkah: audit organisasi, pengembangan dokumen analisis jabatan berbasis nilai Islam, dan penerapan prinsip kontingensi dalam implementasinya. Penelitian ini berkontribusi mengisi celah literatur dengan menghadirkan perspektif holistik yang menghubungkan tiga teori manajemen dalam satu kerangka yang dapat langsung diterapkan oleh KSEI.

Kata kunci: Desain Organisasi; Analisis Pekerjaan; Teori Kontingensi; Efektivitas Kinerja; Kelompok Studi Ekonomi Islam

Pengaruh Capital Adequacy Ratio (CAR), Dan Beban Operasional Pendapatan Operasional (BOPO), Terhadap Return On Asset (ROA). (Studi Kasus Pada PT. Bank Central Asia,Tbk. Periode 2014-2023)

Robby Alwan Fauzi — 2026-06-04

This study analyzes the effect of Capital Adequacy Ratio (CAR) and Operating Expenses on Operating Income (BOPO) on Return on Asset (ROA) at PT Bank Central Asia Tbk. for the period 2014-2023. The research population is PT Bank Central Asia Tbk. which is listed on the Indonesia Stock Exchange. The sample was taken by purposive sampling method from the financial statements published during the period. The data used is secondary quantitative data. The analysis was carried out using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS version 26. The results show that CAR has no significant effect on ROA (t count -1.694 < t table 1.8945, p = 0.129), while BOPO has a significant negative effect (t count -4.437 < t table 1.8945, p = 0.002). The F test shows that CAR and BOPO simultaneously affect ROA (f count 9.134 > f table 4.737, p = 0.011), with an R Square of 87.3%, which means that changes in ROA are influenced by these two variables

Analisis Laporan Keuangan PT Gudang Garam Tbk

Ega Ari Lesmana — 2026-06-05

Abstract: This study aims to evaluate the financial performance of PT Gudang Garam Tbk for the 2024–2025 period using a descriptive quantitative method, focusing on the analysis of liquidity, activity, solvency, and profitability ratios based on industry standards as defined by Kasmir (2019). The results indicate that the company demonstrates a high level of resilience, characterized by a very healthy liquidity position with a current ratio of 3.68 times and a highly effective debt collection policy averaging 8 days. Although inventory turnover requires 151 days due to the technical characteristics of the tobacco industry, the company successfully minimized financial risk significantly, with the Debt-to-Equity Ratio (DER) decreasing to 20.27% and the Debt-to-Asset Ratio (DAR) to 16.85%. Regarding profitability, despite a 9.4% contraction in sales volume, aggressive operational cost efficiency strategies managed to drive a 59% surge in net profit, subsequently increasing the Return on Assets (ROA) to 2.07% and Return on Equity (ROE) to 2.49%. The study concludes that the management has successfully optimized assets and strengthened its capital structure independently; therefore, it is recommended to pursue strategic investment diversification to leverage the strong cash position for future business sustainability.

Analisis Pengalaman Pelanggan dalam Membangun Kepuasan Pelanggan pada Warkop Street Kota Tangerang

Ulung Nur Wahit — 2026-06-05

This study aims to analyze customer experience and customer satisfaction at Warkop Street as one of the growing culinary businesses in the community. Customer experience is an important factor because it can create positive impressions that encourage customers to revisit and recommend the place to others. Meanwhile, customer satisfaction is related to the fulfillment of customer expectations regarding the quality of services and products provided. This research uses a descriptive method with a quantitative approach. Data were collected through questionnaires distributed to Warkop Street customers. The indicators of customer experience include service competence, customer recognition, personalization, and problem solving. Meanwhile, the indicators of customer satisfaction include fulfillment of customer expectations, repeat usage, service quality, and customer loyalty. The results of this study are expected to provide an overview of how customer experience influences customer satisfaction and serve as evaluation material for Warkop Street management in improving service quality and maintaining customer loyalty.

ANALISIS PELATIHAN DAN PENGEMBANGAN SUMBERDAYA MANUSIA PADA PT PLN (PERSERO) UP3 BONDOWOSO

Fatkhul hidayah — 2026-06-04

Abstrak. Pengelolaan sumber daya manusia telah menjadi faktor penentu keberhasilan organisasi, khususnya bagi perusahaan BUMN yang beroperasi di sektor industri berisiko tinggi. Penelitian ini bertujuan untuk menganalisis implementasi program pelatihan dan pengembangan SDM di PT PLN (Persero) UP3 Bondowoso, dengan fokus pada penerapan metode On the Job Training (OJT) dan Off the Job Training. Pendekatan kualitatif deskriptif digunakan dalam penelitian ini, dengan pengumpulan data melalui wawancara mendalam bersama Manajer PT PLN (Persero) UP3 Bondowoso, didukung oleh observasi lapangan dan dokumentasi. Hasil penelitian menunjukkan bahwa PT PLN (Persero) UP3 Bondowoso menerapkan sistem diklat terstruktur yang mencakup Diklat Prajabatan, pelatihan teknis (core skill), pelatihan non-teknis (soft skill), serta sertifikasi profesi. OJT diimplementasikan melalui coaching langsung oleh supervisor, rotasi jabatan, dan demonstrasi alat di lapangan, sementara Off the Job Training dilaksanakan di pusat pelatihan eksternal seperti Udiklat Pandaan dan Semarang. Efektivitas pelatihan dievaluasi melalui penilaian kinerja pasca-diklat, dengan capaian berupa berkurangnya kesalahan teknis dan terjaganya keandalan sistem kelistrikan di wilayah Bondowoso. Temuan ini konsisten dengan penelitian terdahulu yang mengonfirmasi bahwa diversifikasi metode pelatihan secara signifikan mempercepat pengembangan kompetensi pegawai dan memperkuat kinerja organisasi. Namun demikian, ketidakmerataan akses pelatihan dan kurangnya pendampingan intensif pasca-diklat masih menjadi tantangan yang memerlukan perhatian strategis.

Rekrutmen Berbasis Kecerdasan Buatan: Analisis Bias Algoritmik dalam Perspektif Prinsip Keadilan Hukum Islam dan UU Ketenagakerjaan Indonesia

Dimas Budi Susilo — 2026-06-05

Penggunaan kecerdasan buatan (AI) dalam proses rekrutmen tenaga kerja telah berkembang pesat, namun di balik efisiensi yang ditawarkan, sistem ini terbukti menghasilkan bentuk diskriminasi baru yang tersembunyi di balik opasitas algoritma, dikenal sebagai bias algoritmik. Artikel ini bertujuan menganalisis fenomena bias algoritmik dalam rekrutmen berbasis AI melalui perspektif komparatif antara prinsip keadilan hukum Islam dan kerangka hukum ketenagakerjaan Indonesia. Penelitian ini menggunakan metode normatif-komparatif dengan pendekatan studi kepustakaan (library research), bersumber dari teks Al-Qur’an, literatur fikih, peraturan perundang-undangan, dan jurnal ilmiah internasional yang relevan. Hasil kajian menunjukkan bahwa bias algoritmik beroperasi melalui tiga mekanisme utama, yaitu bias data latihan, diskriminasi proksi, dan umpan balik diskriminatif, yang secara kolektif menciptakan ketidakadilan struktural yang lebih berbahaya dari bias manusia konvensional karena berskala masif, konsisten, dan sulit digugat. Dari perspektif hukum Islam, bias algoritmik merupakan pelanggaran nyata terhadap prinsip ‘adl (keadilan), musawah (kesetaraan), kaidah la dharara wa la dhirara, dan prinsip amanah, yang secara bersama-sama menuntut audit bias, transparansi sistem, dan pertanggungjawaban berlapis. Sementara itu, kerangka hukum positif Indonesia, meskipun telah memiliki UU No. 13 Tahun 2003 tentang Ketenagakerjaan dan UU No. 27 Tahun 2022 tentang Perlindungan Data Pribadi, mengandung kekosongan normatif yang nyata karena belum mengakui diskriminasi algoritmik sebagai pelanggaran yang dapat dituntut secara hukum dan belum mewajibkan audit bias maupun right to explanation atas keputusan otomatis. Artikel ini menyimpulkan bahwa sinergi antara nilai keadilan Islam dan reformasi hukum positif Indonesia merupakan langkah strategis yang mendesak untuk membangun tata kelola AI rekrutmen yang berkeadilan di Indonesia.

Pengaruh E-wom, Daya Tarik Wisata dan Fasilitas Wisata terhadap Minat Berkunjung Kembali Wisatawan Pantai Indah Bosowa Makassar

leonardo davidsi sipayung — 2026-06-06

This study aims to determine how the influence of electronic word of mouth (e-wom), tourist attraction, and tourist facilities on the interest in visiting Indah Bosowa Beach, Makassar. The population in this study was tourists who had visited more than twice in the last year, as many as 150 people. The sampling technique used puporsive sampling. The results of multiple regression tests show that the electronic word of mouth (e-wom) variable has a positive effect on interest in visiting again, obtaining a regression coefficient of 0.149. The tourist attraction variable has a positive effect on return visit interest, with a regression coefficient of 0.150. The tourist facility variable has a positive effect on return visit interest, with a regression coefficient of 0.363. The results of the calculation of the t-test (partial) electronic word of mouth (e-wom) have a significant effect on interest in visiting again, as indicated by the calculation of the t-count value = 2.786> t-table = 1.655 with a significance of 0.004, <0.05. The tourist attraction variable has a significant effect on interest in visiting again, as indicated by the results of the calculation of the tcount value = 2.786> t table = 1.655, with a significant value of 0.005 <0.05. The tourist facilities variable has a significant effect on interest in visiting again, as indicated by the results of the calculation of the tcount value = 2.312> t table = 1.655, with a significant value of 0.002 <0.05. Simultaneous test results (F-test), electronic word of mouth (e-wom) variables, tourist attractions, and tourist facilities have a positive and significant effect on interest in visiting again. This is indicated from the calculation of Fcount = 24.987> Ftable = 2.67 with a significance value of 0.000 <0.05. The results of determination (R²) obtained a value of R² = 56.5% variable interest in visiting again (Y) is influenced by electronic word of mouth (e-wom), tourist attraction, and tourist facilities, while the remaining 43.5% is influenced by other independent variables not examined in this study.

Consumer Value dan Behavioural Intention dalam TikTok Live Streaming: Menguji Peran Karakteristik Streamer

leonardo davidsi sipayung — 2026-06-06

Along with current technological developments, live streaming is present as a popular activity and entertainment that is in great demand by online users. Previous researchers have examined the effect of streamer characteristics on consumer value perceptions in influencing consumer purchase intentions. Most of the previous research focused on consumer purchase intention. Departing from this research gap, this study aims to analyze the relationship between consumer perceived value and consumer behavioral intentions in TikTok live streaming through the role of streamer characteristics. The constructs used are streamer characteristics consisting of (beauty, humor, warmth, passion, and expertise), consumer value consisting of (hedonic value and utilitarian value), and behavioral intention consisting of (watching intention and gift-giving intention). The data analysis technique uses Structural Equation Modeling (SEM) with SmartPLS 4.0 software by testing 450 respondents who are live-streaming TikTok users. The results of the study show that beauty, humor, and warmth have a significant effect on encouraging consumer hedonic values, while passion and expertise have a significant effect on encouraging consumer utilitarian values. Then hedonic values and utilitarian values have a significant influence in encouraging watching intention and gift-giving intentions in live streaming. This research also provides theoretical and practical contributions, making it useful for streamers/sellers in increasing consumer behavioral intentions on TikTok live streaming.

ANALISIS KINERJA KEUANGAN PADA PT ASTRA INTERNATIONAL TBK PERIODE 2024-2025

christina shanti sardjito — 2026-06-06

Abstract

This research is driven by fluctuations in macroeconomic conditions that have a significant impact on the stability of the automotive and conglomerate sectors in Indonesia. The study aims to conduct a comprehensive evaluation of the financial performance of PT Astra International Tbk (ASII) during the 2024-2025 period, focusing on the company’s operational efficiency and financial resilience. Utilizing a descriptive quantitative method, this research analyzes secondary data from consolidated financial statements through the calculation of various fundamental indicators, such as liquidity, activity, solvency, and profitability ratios. The results of the analysis indicate that strategic liquidity parameters are in an excellent category, with a Quick Ratio at an ideal level of 100%, despite pressure on net profit margins as reflected in the decline in earnings quality compared to the previous period. The study concludes that while the entity's capital structure remains solid and controlled, optimization of asset management and operational cost efficiency audits are required to restore profitability. The implications of this research suggest that management should implement a cost leadership strategy to maintain creditor confidence and mitigate financial risks amidst ongoing market volatility.

Pengaruh Inflasi terhadap Pertumbuhan Ekonomi di Indonesia

Fauziyyah Ashma Syahidah — 2026-06-06

Inflasi merupakan salah satu indikator makroekonomi yang memiliki peran signifikan terhadap stabilitas dan dinamika pertumbuhan ekonomi suatu negara. Penelitian ini bertujuan menganalisis dampak inflasi terhadap pertumbuhan ekonomi di Indonesia dengan menggunakan pendekatan studi literatur. Data dikumpulkan dari berbagai sumber sekunder, termasuk jurnal ilmiah, buku, dan artikel akademik yang relevan. Hasil kajian menunjukkan adanya keterkaitan yang kuat antara inflasi dan pertumbuhan ekonomi; inflasi yang rendah dan stabil cenderung mendorong kegiatan produksi, investasi, serta memfasilitasi percepatan pertumbuhan ekonomi. Sebaliknya, tingkat inflasi yang tinggi dan tidak terkendali dapat menurunkan daya beli masyarakat, mengganggu stabilitas ekonomi, menghambat aliran investasi, dan pada akhirnya memperlambat laju pertumbuhan nasional. Beberapa faktor penyebab inflasi di Indonesia yang diidentifikasi meliputi peningkatan permintaan terhadap barang dan jasa, kenaikan harga bahan baku, perluasan jumlah uang beredar, defisit anggaran pemerintah, ekspektasi inflasi, serta krisis moneter. Oleh karena itu, diperlukan penerapan kebijakan pengendalian inflasi yang efektif melalui koordinasi yang erat antara pemerintah dan Bank Indonesia untuk mempertahankan kestabilan harga dan mendukung pertumbuhan ekonomi yang berkelanjutan.

Kata Kunci: inflasi, pertumbuhan ekonomi, kebijakan moneter, stabilitas harga, perekonomian Indonesia.

ORIENTASI KERJA ISLAMI VS KONVENSIONAL: PERAN MOTIVASI SPIRITUAL DAN KEPUASAN KERJA DALAM MENINGKATKAN PRODUKTIVITAS SDM ORGANISASI MODERN

Hasbi Abdul Aziz - — 2026-06-06

Kajian ini bertujuan untuk menganalisis perbedaan mendasar antara orientasi kerja Islami dan konvensional, serta mengkaji peran motivasi spiritual dan kepuasan kerja dalam meningkatkan produktivitas sumber daya manusia (SDM) di lingkungan organisasi modern. Penelitian menggunakan metode kualitatif deskriptif berbasis kajian pustaka (library research) dengan sumber literatur dari tahun 2019 hingga 2025. Hasil kajian menunjukkan bahwa orientasi kerja Islami yang berlandaskan konsep ibadah, amanah, dan khalifah memberikan dimensi spiritual yang tidak terdapat dalam pendekatan konvensional. Motivasi spiritual yang bersumber dari nilai-nilai tauhid terbukti mampu memperkuat komitmen, integritas, dan kualitas kerja karyawan secara lebih berkelanjutan. Kepuasan kerja dalam perspektif Islam tidak semata-mata diukur dari aspek material, tetapi juga mencakup dimensi maslahah dan keseimbangan dunia- akhirat. Integrasi nilai-nilai Islami dalam manajemen SDM berpotensi menciptakan tenaga kerja yang lebih produktif, berintegritas, dan memiliki loyalitas jangka panjang terhadap organisasi.

E-Rekrutmen dalam Perspektif Manajemen Sumber Daya Insani: Tinjauan Literatur pada Proses Sourcing dan Pra-Seleksi Kandidat

Ratu Nurul Padilah — 2026-06-06

Perkembangan teknologi digital telah mengubah praktik rekrutmen dari metode konvensional menuju sistem rekrutmen elektronik (e-rekrutmen) yang lebih efisien dan berbasis data. Penelitian ini bertujuan menganalisis praktik e-rekrutmen pada tahap sourcing dan pra-seleksi dalam perspektif Manajemen Sumber Daya Insani (MSDI), mengidentifikasi peluang dan tantangan terkait prinsip amanah, kompetensi, dan keadilan, serta merumuskan rekomendasi penerapan rekrutmen digital. Penelitian menggunakan studi literatur naratif dengan menelaah jurnal ilmiah, buku, dan laporan platform rekrutmen periode 2020–2025. Hasil kajian menunjukkan bahwa e-rekrutmen meningkatkan efisiensi melalui digital sourcing, Applicant Tracking System (ATS), auto-screening, dan kecerdasan buatan untuk pencocokan kandidat. LinkedIn, Glints, dan JobStreet memiliki keunggulan berbeda sesuai karakteristik pengguna dan kebutuhan organisasi. Namun, e-rekrutmen juga menghadirkan tantangan berupa bias algoritma, risiko keamanan data, serta keterbatasan menilai soft skills. Dalam perspektif MSDI, efektivitas e-rekrutmen tidak hanya diukur dari efisiensi, tetapi juga dari integrasi nilai amanah, kompetensi, dan keadilan. Oleh karena itu, organisasi perlu mengombinasikan teknologi dengan penilaian manusia, melakukan audit algoritma berkala, serta memperkuat tata kelola etika digital agar proses rekrutmen berlangsung transparan, objektif, dan berkelanjutan.

MENAKAR PERTUMBUHAN EKONOMI : PENGARUH EKSPOR TERHADAP PENDAPATAN DI KABUPATEN BANYUMAS TAHUN 2020-2024

Nur Annisa — 2026-06-08

Ekspor merupakan suatu aktivitas memproduksi sebuah barang dan jasa yang kemudian diperjual belikan ke negara lain untuk memperoleh sebuah pendapatan dan keuntungan. Ekspor menjadi salah satu sumber devisa bagi negara. Dengan adanya ekspor dapat turut serta mendorong pendapatan suatu daerah dan negara karena dapat memperluas pasar dan meningkatkan produktivitas serta permintaan produk barang dan jasa sehingga pertumbuhan ekonomi suatu negara juga dapat ikut meningkat. Ekspor memiliki pengaruh positif terhadap kegiatan ekonomi. Meningkatnya ekspor di suatu daerah dapat meningkatkan permintaan dan produktivitas. Tingkat suatu pendapatan dapat mencerminkan kesejahteraan masyarakatnya. Keberhasilan pembangunan ekonomi daerah dapat dilihat dari pertumbuhan ekonominya, dimana makin tingginya pertumbuhan ekonomi maka semakin tinggi pula kemampuan daerah dalam memenuhi kebutuhannya. Salah satu Kabuaten di Jawa Tengah yaitu Kabupaten Banyumas juga ikut serta memanfaatkan kesempatan ekspor. Beberapa komonditi ekspor yang dimiliki oleh Kabupaten Banyumas seperti ekspor kayu olahan, minyak atsiri,dan gula kelapa krista. Penelitian ini bertujuan untuk menganalisis pengaruh ekspor terhadap pendapatan di Banyumas pada tahun 2020 hingga tahun 2024. Penelitian ini menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) selama periode 2020-2024. Teknik analisis yang digunakan adalah analisis regresi sederhana dengan menggunakan Uji Normalitas, Uji R-Square, dan Uji T. Berdasarkan hasil analisis data dapat disimpukan bahwa ekspor berpengaruh secara signifikan terhadap pendapatan ekonomi di Banyumas. Hasil dari penelitian ini diperoleh koefisien korelasi (R) yang positif (0,987) dan nilai t hitung (10,775 ) > t tabel (3,182) sesuai pada taraf signifikansi 5% yang menujukkan bahwa terdapat pengaruh positif dan signifikan variabel ekspor terhadap pendapatan di Kabuaten Banyumas tahun 2020-2024. Jadi, dapat diketahui bahwa semakin tinggi seuah aktivitas ekspor maka akan semakin tinggi pula pendapatan dari suatu daerah tersebut.

Analisis Konsep Lelang Hewan pada Platform Aplikasi JLF dalam Perspektif Ekonomi Syariah

Muhamad akmal al farizqi — 2026-06-08

Abstrak Perkembangan teknologi digital telah mendorong munculnya inovasi dalam sistem transaksi ekonomi, salah satunya melalui platform lelang daring seperti Aplikasi JLF (Jual Beli Lelang Fauna). Penelitian ini bertujuan untuk menganalisis konsep lelang hewan pada platform Aplikasi JLF serta menilai kesesuaiannya dengan prinsip-prinsip ekonomi syariah. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan studi literatur. Hasil penelitian menunjukkan bahwa mekanisme lelang pada Aplikasi JLF dapat dikategorikan sebagai akad bai’ al-muzāyādah yang diperbolehkan dalam Islam, karena telah memenuhi rukun dan syarat jual beli. Selain itu, sistem yang diterapkan juga mencerminkan prinsip keadilan, keterbukaan, dan kerelaan antar pihak. Potensi unsur gharar dapat diminimalisir melalui penyediaan informasi yang cukup mengenai objek hewan, sementara unsur maysir dan riba tidak ditemukan dalam praktik transaksi. Aplikasi JLF juga berperan sebagai samsarah (perantara) yang sah selama dijalankan secara transparan dan amanah. Meskipun demikian, masih diperlukan peningkatan dalam aspek standarisasi informasi dan pengawasan terhadap kejujuran penjual. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan model transaksi digital yang sesuai dengan prinsip ekonomi syariah.

Analisis Manajemen Sumber Daya Manusia Dalam Meningkatkan Kinerja Karyawan Di PT. Assofwah Jember

Rafael Nabil Husain — 2026-06-07

Abstrak. Penelitian ini bertujuan untuk menganalisis manajemen sumber daya manusia dalam meningkatkan kinerja karyawan di PT Assofwah Jember. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa PT Assofwah Jember menerapkan beberapa aspek manajemen sumber daya manusia seperti sistem rekrutmen, penilaian kinerja, motivasi kerja, kepemimpinan, dan pemberian kompensasi untuk meningkatkan kinerja karyawan. Penilaian kinerja dilakukan berdasarkan keaktifan, kedisiplinan, loyalitas, dan kontribusi anggota terhadap perusahaan. Namun, penerapan keselamatan dan kesehatan kerja belum berjalan optimal karena perusahaan belum menyediakan perlindungan kerja formal seperti BPJS Kesehatan dan BPJS Ketenagakerjaan.

ANALISIS PENILAIAN KINERJA PADA PT PERKEBUNAN NUSANTARA 1 REGIONAL 5 KEBUN TEMBAKAU AJONG JEMBER

umi farhatin farhatin — 2026-06-07

This study aims to determine the employee performance appraisal system at PT Tembakau Ajong and the factors influencing its effectiveness. The study was conducted to understand how the performance evaluation process is implemented to improve work quality, discipline, and employee productivity at the company. The research method used was descriptive qualitative, with data collection techniques through interviews, observation, and documentation. Informants in this study consisted of management and several company employees directly involved in the performance appraisal process. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. Data obtained from interviews and observations were then analyzed to determine the form of performance appraisal implemented and its impact on employee performance. The results indicate that the performance appraisal system at PT Tembakau Ajong is conducted periodically, taking into account aspects of work discipline, responsibility, attendance, work quality, and the ability to work collaboratively among employees. Performance appraisals have a positive impact on increasing employee motivation and productivity due to the evaluation and feedback provided by the company. Factors influencing performance appraisals include employee discipline, communication between superiors and subordinates, the work environment, work motivation, and the company's reward system. With a good performance appraisal system, companies can improve work effectiveness and achieve organizational goals more optimally

Manajemen Sumber Daya Manusia Islami untuk Karyawan Generasi Z: Studi Literatur Review

Aidah Nasywa Andini — 2026-06-09

Generasi Z mewakili kelompok pekerja yang tumbuh di era teknologi, menunjukkan ciri-ciri yang berbeda dari generasi sebelumnya. Kelompok ini sering bersinggungan di tempat kerja, pertumbuhan pribadi, penggunaan teknologi, dan lingkungan yang mendorong keseimbangan yang sehat antara pekerjaan dan kehidupan pribadi. Karena ciri-ciri unik ini, perusahaan perlu mengembangkan metode manajemen sumber daya manusia yang selaras dengan keinginan dan kebutuhan mereka. Penelitian ini bertujuan untuk mengeksplorasi bagaimana Manajemen Sumber Daya Manusia Islami digunakan untuk mengawasi pekerja Generasi Z dengan menggunakan pendekatan Systematic Literature Review. Informasi untuk penelitian ini dikumpulkan dari berbagai artikel ilmiah, baik jurnal nasional maupun internasional, dan sumber akademis yang terkait dengan HRM Islami dan ciri-ciri Generasi Z. Analisis dilakukan melalui langkah-langkah mengenali, memilih, menilai, dan menyusun literatur yang memenuhi standar penelitian. Temuan menunjukkan bahwa prinsip-prinsip Islam seperti kepercayaan, keadilan, kebaikan, tanggung jawab, dan diskusi yang bijaksana memainkan peran penting dalam menumbuhkan tempat kerja yang etis dan produktif yang sesuai dengan karakteristik Generasi Z. Implementasi HRM Islami juga dapat meningkatkan motivasi karyawan, komitmen, kebahagiaan kerja, dan partisipasi dalam organisasi melalui metode yang fokus tidak hanya pada hasil, tetapi juga pada pertumbuhan moral dan spiritual. Selain itu, mengintegrasikan nilai-nilai Islam ke dalam praktik SDM dapat menumbuhkan hubungan kerja yang positif dan membantu kesuksesan jangka panjang organisasi. Oleh karena itu, SDM Islami berfungsi sebagai pendekatan yang efektif untuk mengatasi tantangan dalam mengelola pekerja Generasi Z di dunia saat ini.

Pengaruh Motivasi Intrinsik Dan Kompensasi Terhadap Kinerja Karyawan Pada PT Binayasa Karya Pratama Cabang Jakarta Melawai

Reza Rizki Ramdhani — 2026-06-09

Abstract - The purpose of this study is to determine the effect of intrinsic motivation on employee performance, to determine the effect of compensation on employee performance and to determine the effect of intrinsic motivation and compensation on employee performance at PT. Binayasa Karya Pratama Jakarta Melawai Branch. The research method uses quantitative methods. The population in this study was 55 employees so that the sample used in this study used a saturated sample with the total number of samples, namely the total population of 55 respondents. The analysis method used was a partial test (t test) and a simultaneous test (F test). The results of this study found that 1) Intrinsic motivation has a positive and significant effect on employee performance at PT. Binayasa Karya Pratama, Jakarta Melawai Branch, as evidenced by the t-value of 3.431> t-table 1.674 with a significant value of 0.001 <0.05. 2) Compensation has a positive and significant effect on employee performance at PT. Binayasa Karya Pratama, Jakarta Melawai Branch, as evidenced by the t-value of 2.467> t-table 1.674 with a significant value of 0.017 <0.05. 3) Intrinsic motivation and compensation have a positive and significant effect on employee performance at PT. Binayasa Karya Pratama, Jakarta Melawai Branch, as evidenced by the F-value of 51.852> F-table 3.175 with a significant value of 0.000 < 0.05.

Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi pada PT Unilever Indonesia Tbk tahun 2018-2025

Abel Dela Noviana — 2026-06-08

Nilai perusahaan merupakan indikator penting yang mencerminkan kinerja perusahaan dan persepsi investor. Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas yang diproksikan dengan Current Ratio (CR) terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV) dengan Return on Assets (ROA) sebagai variabel mediasi pada PT Unilever Indonesia Tbk periode 2018–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang berasal dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan regresi linear sederhana dan analisis jalur (path analysis) dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa Current Ratio (CR) tidak berpengaruh signifikan terhadap Return on Assets (ROA) maupun Price to Book Value (PBV). Sebaliknya, Return on Assets (ROA) berpengaruh positif dan signifikan terhadap Price to Book Value (PBV). Selain itu, ROA tidak mampu memediasi hubungan antara CR dan PBV. Temuan ini mengindikasikan bahwa peningkatan nilai perusahaan lebih dipengaruhi oleh kemampuan perusahaan dalam menghasilkan laba dibandingkan tingkat likuiditasnya, sehingga profitabilitas menjadi faktor yang perlu mendapat perhatian utama dalam upaya meningkatkan nilai perusahaan.

Pengaruh Komunikasi Internal Dan Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan Pada PT Telkom Indonesia Tbk Di Wilayah Jakarta Selatan

Maulida Saufa Virjinia — 2026-06-10

Abstract - This study aims to determine the Influence of Internal Communication and Transformational Leadership Style on Employee Performance at PT Telkom Indonesia Tbk in South Jakarta Area partially and simultaneously. This study uses an associative method with a quantitative approach with 104 respondents. Data analysis techniques: validity test, reliability test, classical assumption test, regression equation, correlation coefficient of determination, and hypothesis test with SPSS Version 26 software. The results of the study indicate that: (1) Internal Communication affects Employee Performance with a regression equation of Y = 4.054 + 0.843 X1. The correlation coefficient value is 0.841. The determination coefficient value of 0.707 has a significant effect on Employee Performance with the results of t count (15.698) > t table (1.984) with a significance value of 5% meaning H0 is rejected and H1 is accepted (2) Transformational Leadership Style affects Employee Performance with a regression equation of Y = 6.138 + 0.801X2. The correlation coefficient value is 0.867. The determination coefficient value is 0.751 with the calculated t result (17.556) > t table (1.984) significance value of 5% means H0 is rejected and H2 is accepted (3) Internal Communication and Transformational Leadership Style have an effect on Employee Performance regression value Y = 3.644 + 0.341X1 + 0.523X2. The correlation coefficient value is 0.881. The determination coefficient value is 0.776 Has a significant effect on Employee Performance F calculated result (175.172) > F table (3.09), with a significance of 5%, meaning Ha is accepted.

PENGARUH BEBAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT BANK CENTRAL ASIA TBK KCU KELAPA GADING

Marcella Putri — 2026-06-10

Abstract - The purpose of this study was to determine the Effect of Workload and Work Discipline on Employee Performance of PT Bank Central Asia Tbk KCU Kelapa Gading both partially and simultaneously. The method used is quantitative. The sampling technique used saturated sampling and obtained a sample of 80 respondents. Data analysis used validity test, reliability test, classical assumption test, regression analysis, correlation coefficient, determination coefficient and hypothesis test with the help of SPSS software version 27. The results of this study are workload has a significant effect on employee performance with a determination coefficient value of 59.7% and the hypothesis test obtained t count> t table or (9.278> 2.002). Work discipline has a significant effect on employee performance with a determination coefficient value of 65.9% and the hypothesis test obtained t count> t table or (10.584> 2.002). Workload and work discipline simultaneously have a significant effect on employee performance with a regression equation = 8.891 + 0.163X1 + 0.624X2. The coefficient of determination is 66.4%, while the remaining 33.6% is influenced by other factors. The hypothesis test obtained a calculated F value > F table or (56.311 > 2.770).

Pengaruh Likuiditas(CR), dan Leverage(DER) terhadap Profitabilitas Perusahaan: Studi pada PT Telkom Indonesia Tbk (TLKM) Tahun 2017 - 2024

Difa Zahra Amalia — 2026-06-10

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on profitability proxied by Return on Assets (ROA) at PT Telkom Indonesia Tbk for the period 2017–2024. The study uses a quantitative approach with a causal associative research type. The data used are secondary data in the form of PT Telkom Indonesia Tbk's annual financial reports obtained from the company's financial reports and the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression with the help of the IBM SPSS program. The results of the study indicate that partially Current Ratio (CR) does not have a significant effect on Return on Assets (ROA) with a significance value of 0.578 (>0.05). Debt to Equity Ratio (DER) also does not have a significant effect on Return on Assets (ROA) with a significance value of 0.467 (>0.05). Simultaneously, the Current Ratio (CR) and Debt to Equity Ratio (DER) do not significantly influence Return on Assets (ROA), as indicated by the F-test significance value of 0.762 (>0.05). The coefficient of determination (R²) value of 0.019 indicates that the two independent variables are only able to explain 1.9% of the variation in company profitability, while 98.1% is influenced by other factors outside the research model. Thus, the profitability of PT Telkom Indonesia Tbk is more influenced by the company's operational and strategic factors than by the level of liquidity and leverage.

Analisis Konflik Kerja akibat Miskomunikasi Antarpegawai dan Dampaknya terhadap Stres Kerja di PT. Graha Laksana Utama

dwizidane dardiri — 2026-06-11

Abstrak. Melalui efektivitas Manajemen Sumber Daya Manusia, stabilitas operasional lembaga dapat dijaga dengan baik. Di dalam ruang lingkup kerja yang dinamis pada PT. Graha Laksana Utama, penelitian ini bertujuan untuk mengevaluasi dinamika konflik horizontal akibat miskomunikasi interpersonal antarpegawai bagian keuangan tingkat bawah dan dampaknya terhadap munculnya stres kerja. Pendekatan kualitatif dengan jenis penelitian deskriptif dipilih secara sistematis sebagai metode kajian. Melalui teknik wawancara mendalam, observasi partisipatif, serta dokumentasi pada unit kasir dan administrasi perbankan selama bulan Mei 2026, proses pengumpulan data berhasil dilaksanakan. Berdasarkan temuan di lapangan, hubungan vertikal antara pihak pimpinan dan jajaran bawahan terbukti berjalan sangat harmonis tanpa adanya benturan struktural. Kendati demikian, perpaduan antara konflik proses dan hubungan terjadi secara horizontal antara pegawai baru dengan rekan kerja senior akibat buruknya penyampaian informasi pada masa awal adaptasi kerja. Didorong oleh tingginya tuntutan akurasi data finansial, kesalahpahaman interpersonal ini bertindak sebagai stimulus utama yang memicu respons stres kerja psikologis berupa kecemasan ringan dan penurunan konsentrasi. Guna memitigasi tekanan tersebut, kombinasi strategi kolaborasi dan akomodasi melalui keterbukaan komunikasi interpersonal yang sehat berhasil diterapkan oleh para pegawai. Implikasi terapan dari penelitian ini menunjukkan bahwa perbaikan desain komunikasi operasional serta pembuatan pedoman kerja yang jelas mampu mereduksi stres kerja secara signifikan sekaligus mempertahankan akurasi keuangan perusahaan.

Analisis Manajemen Kinerja Tim Produksi pada Salah Satu PT Manufaktur di Banten

Vini Qonita — 2026-06-12

Abstract. This study aims to analyze the implementation of performance management and production team management in a manufacturing company located in Banten, Indonesia. The focus of the research includes examining the processes of performance planning, implementation, and evaluation, as well as identifying the supporting and inhibiting factors and the efforts undertaken to improve production team performance. This study employs a qualitative approach using a descriptive method. Data were collected through semi-structured interviews conducted directly with the Production Planning and Inventory Control (PPIC) Manager, who served as the primary informant, as well as through relevant company documentation. Data analysis was carried out using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The findings indicate that the company has implemented a structured performance management system by utilizing Key Performance Indicators (KPIs), a rating system, 360-degree feedback, and self-assessment as performance evaluation instruments. Factors that may hinder performance include inventory inaccuracies, delays in interdepartmental information exchange, human errors, and logistical constraints. Meanwhile, supporting factors in the implementation of performance management include clearly defined work targets, well-documented Standard Operating Procedures (SOPs), and the consistent application of reward and punishment systems. To improve performance, the company has undertaken several initiatives, including the digitalization of information systems, employee competency development through training programs, and the strengthening of coordination among departments. The study concludes that a systematic performance management implementation can enhance the effectiveness of production teams and support the achievement of organizational goals.

STRATEGI OCCUPATIONAL SAFETY AND HEALTH DALAM MENINGKATKAN KINERJA KARYAWAN PADA PT. HALEYORA POWER KOTA JAKARTA SELATAN

Kamila Mutiara Khanza — 2026-06-12

Abstract. This study aims to examine the implementation of Occupational Safety and Health (OSH) strategies and their impact on employee performance at PT. Haleyora Power. The company operates in the field of electricity operation and maintenance services, which involves a relatively high level of occupational risk; therefore, the implementation of OSH is essential. This study employs a qualitative approach with a descriptive method. Data were collected through interviews with the OSH Team Leader, OSH Supervisor, OSH Coordinator, Field Technicians (Yantek), and Administrative Staff, supported by company documentation. The results show that the implementation of the OSH system at PT. Haleyora Power has been carried out properly and in a structured manner, particularly in terms of management policy and commitment. The implementation of OSH has a positive impact on employee performance, as reflected in increased compliance with OSH procedures, work discipline, work quality, and employee productivity. However, several challenges remain in its implementation, including suboptimal employee awareness, limited supervision, work target pressure, and limited OSH supporting facilities. To address these challenges, the company is expected to implemented various strategies, such as strengthening the safety culture, conducting continuous Occupational Safety and Health (OSH) training programs, improving supervision, and integrating OSH into the employee performance appraisal system. Thus, the implementation of Occupational Safety and Health not only functions as an effort to prevent workplace accidents but also plays an important role in improving employee performance in a sustainable manner.

Keywords: Occupational Safety and Health, Employee Performance, Workplace Safety

Pengaruh Laba Akuntansi, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Return Saham pada PT Polychem Indonesia Tbk Periode 2015-2024

Septina Nuraini — 2026-06-12

Abstract. This study aims to examine the effect of Accounting Profit, Firm Size, and Sales Growth on Stock Returns at PT Polychem Indonesia Tbk during the 2015–2024 period, both partially and simultaneously. The research employed a quantitative approach using secondary data derived from the company’s financial statements throughout the study period. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), and hypothesis testing using t-tests and F-tests. The results show that partially Accounting Profit does not have a significant effect on Stock Returns (t-value −0.255 < t-table 2.447; significance 0.807 > 0.05). Firm Size also does not significantly affect Stock Returns (t-value 1.046 < t-table 2.447; significance 0.336 > 0.05). Similarly, Sales Growth does not have a significant effect on Stock Returns (t-value 1.519 < t-table 2.447; significance 0.180 > 0.05). Simultaneously, the three independent variables do not significantly influence Stock Returns (F-value 1.278 < F-table 4.76; significance 0.364 > 0.05). The Adjusted R² value of 0.085 indicates that Accounting Profit, Firm Size, and Sales Growth collectively explain only 8.5% of the variation in Stock Returns, while the remaining 91.5% is influenced by other factors outside the model, including macroeconomic conditions, government policies, market sentiment, and industry dynamics.

Keywords: accounting profit; firm size; sales growth; stock return

Peran Wisata Ziarah Halal dalam Pemberdayaan Ekonomi Masyarakat Lokal: Studi Kasus di Makam Keramat Syekh Mas Ma’sad Solear Tangerang

Kholif Meimun — 2026-06-12

Penelitian ini bertujuan untuk menganalisis peran wisata ziarah halal dalam pemberdayaan ekonomi masyarakat lokal di kawasan Makam Keramat Syekh Mas Ma’sad, Kecamatan Solear, Kabupaten Tangerang. Wisata ziarah sebagai bagian dari pariwisata halal tidak hanya memiliki dimensi religius, tetapi juga berpotensi menciptakan aktivitas ekonomi bagi masyarakat sekitar. Kehadiran peziarah mendorong munculnya berbagai usaha seperti perdagangan kecil, jasa parkir, transportasi lokal, kuliner, dan penjualan oleh-oleh religi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi dengan informan yang terdiri dari pengelola makam, tokoh masyarakat, pelaku usaha lokal, dan peziarah yang dipilih secara purposive. Penelitian ini diharapkan memberikan gambaran empiris mengenai kontribusi wisata ziarah halal terhadap pemberdayaan ekonomi masyarakat lokal serta menjadi referensi bagi pengembangan pengelolaan wisata religi yang lebih berkelanjutan.

PENGARUH CURRENT RATIO TERHADAP NILAI PERUSAHAAN DENGAN RETURN ON ASSETS SEBAGAI VARIABEL MEDIASI PADA PT KALBE FARMA Tbk TAHUN 2018-2025

hana widyana — 2026-06-13

This study aims to analyze the effect of Current Ratio (CR) on firm value as measured by Price to Book Value (PBV), with Return on Assets (ROA) acting as a mediating variable at PT Kalbe Farma Tbk during the 2018–2025 period. The research employed a quantitative approach with a causal associative design. The data used were secondary data obtained from the quarterly financial statements of PT Kalbe Farma Tbk. Purposive sampling was applied, resulting in 32 observations. Data analysis was conducted using SPSS through descriptive statistical analysis, classical assumption tests, regression analysis, and path analysis. The results indicate that Current Ratio has no significant effect on Return on Assets, with a significance value of 0.094 (>0.05). Current Ratio also has no significant effect on Price to Book Value, with a significance value of 0.684 (>0.05). Furthermore, Return on Assets has no significant effect on Price to Book Value, with a significance value of 0.327 (>0.05). The path analysis results reveal that Return on Assets is unable to mediate the relationship between Current Ratio and Price to Book Value because the indirect effect is smaller than the direct effect and the relationships among variables are statistically insignificant. Therefore, liquidity and profitability were not the primary factors influencing the firm value of PT Kalbe Farma Tbk during the research period.

Pengaruh Penggunaan Media Pembelajaran Digital Terhadap

Aliftia Putri Rahmadian — 2026-06-13

The development of digital technology has brought significant changes in the field of education, particularly in the use of innovative learning media to enhance students' learning motivation. This study aims to analyze the influence of using digital learning media on students' learning motivation based on a review of various previous research findings. The method used is a literature review (library research) with a descriptive-qualitative approach, analyzing scientific journal articles published between 2020 and 2026. The results of the review indicate that various types of digital learning media such as Quizizz, Wordwall, interactive videos, mobile learning, e-learning, and web learning have consistently been proven effective in increasing students' learning motivation across different levels of education. Factors affecting their effectiveness include teachers' digital competence, attractive and user-friendly media design, and ease of access to devices and the internet, as well as support from the school environment. The positive impact is not only limited to short-term motivation enhancement but also contributes to the development of learning independence, critical thinking skills, creativity, and student readiness to face the Industrial Revolution 4.0 and Society 5.0 era. This study concludes that the integration of digital learning media is an effective strategy to increase student learning motivation, but its success highly depends on teacher competence, media design quality, and the availability of equitable access for all students. Recommendations from this study include the need for continuous teacher training, provision of adequate technological infrastructure, and inclusive education policies to address the digital access gap

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT SEMEN BATURAJA TBK TAHUN 2013-2022

RIZQY FATHI BOWI SIHOTANG — 2026-06-14

Abstract. This study aims to analyze the effect of cash turnover and receivables turnover on profitability, proxied by Return On Assets (ROA), at PT Semen Baturaja Tbk during the 2013–2022 period, both partially and simultaneously. The study employed an associative quantitative method using secondary data in the form of the company’s annual financial statements obtained from the company’s official website. The data analysis technique applied was multiple linear regression, supported by partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination.The results indicate that, partially, cash turnover has a negative and significant effect on ROA, with an absolute t-value of 4.921 exceeding the t-table value of 2.30600 and a significance value of 0.002, which is lower than 0.05; therefore, H1 is accepted. Receivables turnover has an effect on ROA but is not statistically significant, as indicated by a t-value of 2.352 exceeding the t-table value of 2.30600 and a significance value of 0.051, which is greater than 0.05; therefore, H2 is rejected. Simultaneously, cash turnover and receivables turnover have a significant effect on ROA, with an F-value of 39.911 exceeding the F-table value of 4.74 and a significance value of 0.001, which is lower than 0.05; therefore, H3 is accepted. The R Square value of 0.896 indicates that 89.6% of the variation in ROA can be explained by both variables, while the remaining 10.4% is influenced by other variables outside the scope of this study.

Keywords: Cash Turnover, Accounts Receivable Turnover, Return On Assets, Profitability

PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO BUSANA HJ NENENG DI PANDEGLANG BANTEN

Fikri Yusup Mubarok — 2026-06-14

Abstract. The purpose of this study was to determine the Price Variable (X1), Product Quality (X2) and the Influence of Price and Product Quality on Purchasing Decisions at the Hj.Neneng Fashion Store in Pandeglang Banten. This research method uses a quantitative method with a quantitative descriptive approach. The sample used in this study used the entire population of 96 consumers as respondents. In this study, the sampling technique used was probability sampling. The results of the Price variable significantly influenced the Purchasing Decision with a t count of 7.335> t table of 1.661 and a Sig. value <0.05 (0.0000 <0.05). The results of the Product Quality variable significantly influenced the Purchasing Decision with a t count of 9.849> t table of 1.661 and a Sig. value <0.05 (0.000 <0.05). The results of the Price and Service Quality variables simultaneously have a significant effect on Purchasing Decisions with a calculated f value of 73.043 > 3.09 and a Sig. value < 0.05 (0.000 < 0.05).

Keywords: Price, Product Quality, Purchasing Decisions

Pengaruh Total Quality Management Dan Reward Terhadap Kinerja Manajerial Pada PT. Cahaya Mas Utama

Ramadhan Priyana — 2026-06-14

Abstract - This study aims to analyze the effect of Total Quality Management (TQM) and Reward on Managerial Performance at PT. Cahaya Mas Utama. The background of this research is based on the importance of improving managerial performance as a strategic factor in achieving organizational goals effectively and sustainably. In facing increasingly competitive business conditions, companies are required to implement integrated quality management principles as well as reward systems that are able to motivate managers to perform their managerial functions optimally. This study employs a quantitative approach using a survey method. Primary data were collected through the distribution of questionnaires to 65 managerial respondents at PT. Cahaya Mas Utama. The data were analyzed using multiple linear regression analysis, with hypothesis testing conducted through simultaneous testing (F-test) and partial testing (t-test), as well as the coefficient of determination to measure the contribution of the independent variables to the dependent variable. The results of the study indicate that Total Quality Management and Reward simultaneously have a significant effect on Managerial Performance. This is evidenced by a significance value of 0.000 (< 0.05) and an F-value of 25.589, indicating that the combined implementation of quality management and reward systems significantly enhances managerial performance. Partially, Total Quality Management has a positive and significant effect on Managerial Performance, with a significance value of 0.000 (< 0.05) and a positive regression coefficient, indicating that better implementation of TQM principles leads to higher levels of managerial performance.

Analisis Studi Kelayakan Bisnis pada Usaha Jenang Jaket Pertama Di Purwokerto

Agustin Ziadatul Akmalia — 2026-06-16

This study aims to analyze the feasibility of the Jenang Jaket Pertama business located in Mersi Village, East Purwokerto District, Banyumas Regency. The study used a descriptive qualitative approach with data collection techniques in the form of observation, direct interviews with the business owner, and documentation. The business feasibility analysis was conducted based on eight aspects of the business feasibility study, namely market and marketing aspects, technical and operational management aspects, human resource management aspects, financial management aspects, legal aspects, technological aspects, socio-economic aspects, and environmental aspects (AMDAL). The results of the study indicate that Jenang Jaket Pertama has good market opportunities because it is a typical Banyumas product that is widely known by the community. From a technical and operational aspect, the production process runs well even though it still uses traditional methods. The human resource, financial, and legal aspects show quite good conditions and support business sustainability. From a technological aspect, the use of technology is still simple but has potential for development. In addition, this business has a positive impact on the economy of the surrounding community and does not cause a significant environmental impact. Based on the results of the analysis of all aspects of the business feasibility study, Jenang Jaket Pertama is considered feasible to continue to be run and developed as a traditional culinary business typical of Banyumas.

Pengaruh Harga Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Tigaras Café Di Jakarta Selatan

Yulinar Wahyuni — 2026-06-16

Abstract - This study aims to determine the Effect of Price and Service Quality on Customer Satisfaction at Tigaras Cafe in South Jakarta. The research methodology used is the Associative method. The population in this study were buyers at Tigaras Cafe, South Jakarta, with a sample size of 98 respondents. The data analysis methods used were simple linear regression, multiple linear regression, correlation coefficient, coefficient of determination, partial t-test, and simultaneous F-test. The results of the study indicate that: There is an effect of price on customer satisfaction at Tigaras Cafe, South Jakarta, where the calculated t value> t table (6.509> 1.985) and sig <0.05 (0.000 <0.05). There is an effect of service quality on customer satisfaction at Tigaras Cafe, South Jakarta, where the calculated t value> t table (4.457> 1.985) and sig <0.05 (0.000 <0.05). There is a simultaneous influence between price and service quality on customer satisfaction at Café Tigaras, South Jakarta, with a calculated f-value > f-table (21.873 > 3.092) and a sig value < 0.05 (0.000 < 0.05).

Pengaruh Social Media Marketing Dan Influencer Marketing Terhadap Keputusan Pembelian Pada Coffeshop Hanyakopi Pamulang Tangerang Selatan

Ricardo Riswan Halawa — 2026-06-16

Abstract - In the current digital era, social media has become an important platform in business marketing strategies, including the culinary industry such as coffee shops. This study aims to analyze the influence of social media marketing and influencer marketing on consumer purchase decisions at Hanyakopi Pamulang Coffee Shop, South Tangerang. Hanyakopi utilizes Instagram as its main marketing medium and collaborates with local influencers to increase brand awareness and attract consumers. The research method used was quantitative with a descriptive approach. The research population consisted of 1,721 Instagram followers of Hanyakopi Pamulang. The sample was determined using the Slovin formula, resulting in 94 respondents selected through purposive sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using SPSS 26. Analysis techniques included validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and coefficient of determination. The results showed that social media marketing has a positive and significant effect on purchase decisions with a t-value of 5.121 > t-table 1.987 and significance of 0.000 < 0.05. Influencer marketing also has a positive and significant effect on purchase decisions with a t-value of 5.166 > t-table 1.987 and significance of 0.000 < 0.05. Simultaneously, both variables have a significant effect on purchase decisions with an F-value of 59.000 > F-table 3.10 and significance of 0.000 < 0.05. The coefficient of determination (R²) value of 0.565 indicates that 56.5% of purchase decisions can be explained by social media marketing and influencer marketing, while the remaining 43.5% is influenced by other factors. This study recommends that Hanyakopi continues to improve the quality of social media content and expand collaborations with relevant influencers.