JURNAL RUMPUN MANAJEMEN DAN EKONOMI

ANALISIS KERUSAKAN DAN PERAWATAN MESIN INVESTMEN CASTING MENGGUNAKAN METODE PREVENTIVE MAINTENANCE OPTIMIZATION (PMO) PADA DEPARTEMEN DIE CASTING PT. MITRAMETAL PERKASA

2026-06-08T12:03:58+00:00

Production machine reliability is a fundamental factor in maintaining operational continuity within the manufacturing industry. PT. Mitrametal Perkasa, specifically in the Die Casting Department, faces challenges due to the high rate of sudden breakdowns in investment casting machines. This condition results in significant downtime and increased operational costs because the current maintenance strategy remains largely reactive. This study aims to analyze machine failure patterns and determine optimal maintenance intervals using the Preventive Maintenance Optimization (PMO) method. Research data were sourced from the 2025 machine maintenance performance reports, analyzed using reliability parameters such as Mean Time To Failure (MTTF) and Mean Time To Repair (MTTR). The results indicate that determining maintenance intervals based on historical data through the PMO approach provides more accurate maintenance schedule recommendations compared to conventional schedules. The implementation of this strategy is expected to enhance machine availability, minimize sudden failures, and optimize long-term maintenance cost efficiency at PT. Mitrametal Perkasa.

PENGARUH KUALITAS PRODUK DAN KEPERCAYAAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN MOTOR SECOND PADA CV MAULANA MOTOR DEALER PUSAT KOTA TANGERANG SELATAN

2026-06-08T18:19:11+00:00

Abstract. This research aims to determine the effect of product quality and consumer trust on the decision to purchase secondhand motorcycles at CV Maulana Motor Central Dealer in South Tangerang City, both partially and simultaneously. The research method used is an associative quantitative method. The population in this research is consumers of CV Maulana Motor Central Dealer in South Tangerang City with a total of 96 respondents. Primary data was collected through questionnaires and processed using SPSS Version 27. The results showed that the variables of product quality (X1) and consumer trust (X2) had a positive and significant effect on purchase decisions (Y), both partially and simultaneously. The multiple regression equation obtained is Y=20.596+0.191X1+0.764X2. The correlation coefficient (r) value of 0.637 indicates a strong relationship between the independent variables and the dependent variable. The coefficient of determination (R²) value of 0.393 indicates that 39.3% of the variation in purchase decision can be explained by product quality and consumer trust, while the remaining 60.7% is influenced by other variables not included in the research model. Based on the simultaneous test results, the F count value was > F table or (31.808 > 3.09) with sig < 0.05, so it was concluded that there was a positive and significant simultaneous effect between product quality and consumer trust on the decision to purchase a secondhand motorcycle at CV Maulana Motor Central Dealer in South Tangerang City.

Keywords: Product Quality; Consumer Trust; Purchase Decision.

Dinamika Work Life Balance pada Karyawan: Menjaga Keseimbangan Kehidupan Kerja dan Pribadi di Tengah Tuntutan Kerja

2026-06-12T10:17:14+00:00

This study aims to analyze the condition, efforts, and factors influencing employees’ Work-Life Balance (WLB) at an e-commerce company amid increasing job demands. Adopting a qualitative approach with a descriptive case study design, empirical data were collected from March to June 2026 through participant observation, in-depth interviews, and a comprehensive literature review. Informants were selected using purposive sampling and consisted of one senior staff member and two staff members. Data were analyzed using the interactive model of Miles and Huberman, while data validity was ensured through source and method triangulation. The findings indicate that the employees’ Work-Life Balance at the e-commerce company is generally at a fairly good level, as employees are able to balance their professional and personal roles despite occasional disruptions caused by urgent work demands or increased workloads. Employees actively maintain this balance by prioritizing tasks, limiting work involvement outside working hours, and utilizing their leisure time for physical and mental recovery with their families. The main factors influencing the achievement of Work-Life Balance include individuals’ time management abilities, fluctuating job demands, emotional support from the family environment, and effective communication among colleagues within the company.

Strategi Membangun Jiwa Wirausaha Di Kalangan Mahasiswa Sebagai Upaya Menciptakan Entrepreneur Muda

2026-06-12T09:06:43+00:00

. Penelitian ini mengkaji strategi membangun jiwa kewirausahaan di kalangan mahasiswa sebagai upaya menciptakan entrepreneur muda yang inovatif dan bertanggung jawab sosial. Penelitian menggunakan pendekatan kualitatif deskriptif berbasis studi pustaka, dengan pengumpulan data melalui dokumentasi literatur yang relevan—termasuk artikel, jurnal, dan prosiding—yang membahas kewirausahaan di era digital serta pendekatan pendidikan kritis. Analisis dilakukan secara deskriptif untuk mensintesis temuan, mengidentifikasi faktor pendukung dan penghambat, serta merumuskan rekomendasi praktik dan penelitian lanjutan. Hasil kajian menunjukkan beberapa temuan utama. Pertama, mahasiswa memiliki potensi besar untuk menjadi wirausahawan karena lingkungan kampus yang dinamis, akses sumber daya intelektual, dan peluang usaha mikro yang mudah diakses. Kedua, kemajuan teknologi digital (media sosial, marketplace, layanan keuangan digital) membuka peluang besar bagi mahasiswa untuk memulai usaha dengan modal relatif kecil namun jangkauan pasar luas, sekaligus menuntut keterampilan digital dan pemasaran yang memadai. Ketiga, pengalaman praktik langsung melalui pelatihan, magang, inkubator, dan proyek berbasis komunitas terbukti meningkatkan kepercayaan diri, kreativitas, kemampuan manajerial, dan kesiapan menghadapi risiko bisnis. Keempat, kendala utama yang ditemui meliputi keterbatasan modal, minimnya pengalaman praktis, waktu yang terbagi antara studi dan usaha, budaya akademik yang berfokus pada nilai/ijazah, serta kurangnya bimbingan dan akses pendanaan. Selain itu, aspek internal seperti motivasi, kreativitas, dan keberanian mengambil risiko menjadi determinan penting keberhasilan wirausaha mahasiswa.

Pemanfaatan Artificial Intelligence (AI) Dalam Menciptakan Peluang Usaha Digital Bagi Mahasiswa

2026-06-15T09:12:34+00:00

Perkembangan pesat teknologi digital telah membawa perubahan besar dalam banyak hal, seperti kewirausahaan. AI memiliki kemampuan untuk meningkatkan inovasi dan efisiensi perusahaan, menjadikannya salah satu teknologi penting saat ini (Jayanto & Suparwata, 2025). Mahasiswa memiliki banyak kesempatan untuk menggunakan teknologi ini. Namun, tingkat literasi digital sangat memengaruhi keberhasilan mereka (Khairunisa & Sabaria, 2023). Selain itu, penggunaan platform digital memungkinkan kaum muda untuk mendirikan bisnis tanpa modal yang signifikan, yang pada gilirannya menghasilkan penguatan ekonomi (Maryati & Masriani, 2019). Tujuan penelitian ini adalah untuk melihat bagaimana AI membantu kewirausahaan digital mahasiswa dan menemukan peluang dan hambatan. Metode yang digunakan adalah studi literatur. Hasil penelitian menunjukkan bahwa AI mendorong inovasi. Namun, hambatan utama, seperti literasi digital yang buruk dan risiko keamanan data, tetap ada.

ANALISIS PENGARUH NILAI TUKAR, KETERBUKAAN PERDAGANGAN DAN INFLASI TERHADAP EKSPOR INDONESIA DALAM PERDAGANGAN INTERNASIONAL TAHUN 1995-2024

2026-06-18T05:01:34+00:00

Penelitian ini bertujuan menganalisis pengaruh nilai tukar, keterbukaan perdagangan, dan inflasi terhadap ekspor Indonesia dalam perdagangan internasional periode 1995–2024. Penelitian menggunakan pendekatan kuantitatif dengan data time series yang diperoleh dari Badan Pusat Statistik (BPS), Bank Indonesia, dan World Bank. Analisis dilakukan menggunakan metode regresi linier berganda dengan pendekatan Ordinary Least Squares (OLS). Hasil penelitian menunjukkan bahwa nilai tukar dan keterbukaan perdagangan berpengaruh positif terhadap ekspor Indonesia, sedangkan inflasi berpengaruh negatif. Secara keseluruhan, ketiga variabel tersebut berperan dalam menjelaskan perkembangan ekspor Indonesia selama periode penelitian. Temuan ini menunjukkan pentingnya menjaga stabilitas nilai tukar dan mendorong keterbukaan perdagangan untuk meningkatkan kinerja ekspor nasional.

ANALISIS INFLASI DALAM PERSPEKTIF EKONOMI ISLAM DAN IMPLIKASINYA TERHADAP STABILITAS EKONOMI DI INDONESIA

2026-06-15T17:01:18+00:00

Penelitian ini mengkaji inflasi dari sudut pandang ekonomi Islam serta menganalisis pengaruhnya terhadap stabilitas ekonomi di Indonesia. Inflasi dipahami sebagai kenaikan harga barang dan jasa yang terjadi secara umum dan berkesinambungan sehingga memengaruhi daya beli masyarakat, distribusi pendapatan, serta laju pertumbuhan ekonomi. Dalam ekonomi Islam, inflasi tidak hanya dipandang sebagai persoalan moneter, tetapi juga memiliki keterkaitan dengan prinsip keadilan, kemaslahatan, dan keseimbangan sistem ekonomi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) melalui penelaahan berbagai buku, jurnal ilmiah, dan sumber akademik yang relevan mengenai inflasi, ekonomi Islam, dan stabilitas ekonomi. Hasil kajian menunjukkan bahwa inflasi dapat dipicu oleh faktor alam maupun faktor yang berasal dari aktivitas manusia, seperti kebijakan moneter yang kurang tepat, praktik ekonomi yang tidak sehat, serta ketidakseimbangan antara permintaan dan penawaran. Dalam perspektif ekonomi Islam, pengendalian inflasi didasarkan pada penerapan prinsip keadilan, larangan riba dan ihtikar, serta pengelolaan uang dan distribusi kekayaan yang dilakukan secara proporsional. Upaya yang ditawarkan meliputi kebijakan moneter berbasis syariah, pengelolaan fiskal melalui Baitul Mal, serta strategi sosial-ekonomi berupa peningkatan kapasitas produksi dan pemerataan distribusi. Dengan demikian, penerapan nilai-nilai ekonomi Islam berpotensi mendukung terciptanya stabilitas ekonomi sekaligus meningkatkan kesejahteraan masyarakat di Indonesia.

PENGARUH MOTIVASI INTRINSIK DAN KOMPETENSI TERHADAP PRODUKTIVITAS KARYAWAN BAGIAN MOVEMENTSPEED PADA PERUSAHAAN OTOMOTIF PT. INDONESIA NIPPON SEIKI

2026-06-19T17:30:14+00:00

Abstract. The purpose of this research is to determine the influence of intrinsic motivation and competence on employee productivity in the movementspeed division of an automotive company, PT Indonesia Nippon Seiki. The research employs a quantitive method with a saturated sampling technique involving 57 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The results indicate that intrinsic motivation has a significant effect on employee productivity, with a coefficient of determination of 37.2%, and the hypothesis test shows that t-value > t-table (5.708 > 2.004). Competence also has a significant effect on employee productivity, with a coefficient of determination of 18.4%, and the hypothesis test shows that t-value > t-table (3.438 > 2.004). Simultaneously, intrinsic motivation and competence significantly affect employee productivity, as shown by the regression equation Y = 10.343 + 0.557X1 + 0.151X2. The coefficient of determination is 39.4%, indicating that the remaining 60.2% is influenced by other factors. The hypothesis test also shows that F-value > F-table (17.838 > 3.17).

Keywords: Intrinsic Motivation, Competence and Employee Productivity.

Gaya Kepemimpinan Team Leader di Auto2000 Cabang Plaju Palembang

2026-06-20T13:32:50+00:00

This research aims to analyze the leadership style applied by the Team Leader at Auto2000 Plaju Palembang. The background of this research is based on the importance of leadership style in influencing team performance and achieving organizational goals. The method used in this research is qualitative with data collection techniques through observation, interviews, and documentation. The findings reveal that the leadership style applied by the Team Leader tends to be democratic and supportive, characterized by two-way communication, openness to input from team members, and involvement of team members in problem-solving processes. However, in certain situations requiring quick decisions, the Team Leader also applies a more assertive or authoritarian approach. The implementation of leadership functions, including directing through daily briefings and task distribution based on competencies, motivation through praise and support, supervision through work progress monitoring and Standard Operating Procedures, and communication through open and continuous coordination, has been running effectively. The implication of this research is that the application of a democratic leadership style combined with a situational approach has a positive impact on team effectiveness, operational smoothness, employee motivation, and service quality at Auto2000 Plaju Palembang.

PERAMALAN PENJUALAN PRODUK SAMPONIN FISH & SNAIL MENGGUNAKAN METODE SINGLE MOVING AVERAGE PADA DISTRIBUTOR PERLENGKAPAN TAMBAK DI KOTA TARAKAN

2026-06-17T14:15:25+00:00

Toko Mitra Tambak Sukses merupakan distributor produk pengendali hama tambak Samponin Fish & Snail untuk kebutuhan perlengkapan tambak di kota Tarakan. Toko ini menghadapi permasalahan perencanaan persediaan karena permintaan produk berfluktuasi mengikuti aktivitas tambak. Penelitian ini menerapkan metode Single Moving Average (SMA) untuk meramalkan penjualan bulanan menggunakan data penjualan yang telah disesuaikan dan dibulatkan pada periode April 2025 sampai Maret 2026. Periode pergerakan yang diuji adalah n = 1 sampai n = 8, dan hasilnya dievaluasi menggunakan Mean Absolute Deviation (MAD) serta Mean Absolute Percentage Error (MAPE). Hasil penelitian menunjukkan bahwa seluruh periode SMA menghasilkan nilai MAPE yang rendah. SMA n = 4 dan n = 8 sama-sama menghasilkan nilai MAD dan MAPE terendah setelah pembulatan, yaitu MAD sebesar 0,91 dan MAPE sebesar 1,24%. Namun, SMA n = 4 direkomendasikan karena memiliki tingkat kesalahan rendah dengan jumlah observasi evaluasi yang lebih banyak dibandingkan n = 8, sehingga lebih sesuai sebagai dasar praktis perencanaan pengadaan stok Samponin periode berikutnya.

PENGARUH RETURN ON ASSETS (ROA), DEBT TO EQUITY RATIO (DER), DAN EARNINGS PER SHARE (EPS) TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2025

2026-06-17T15:00:18+00:00

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Return on Assets (ROA), Debt to Equity Ratio (DER), dan Earnings Per Share (EPS) terhadap return saham pada perusahaan yang tergabung dalam Indeks LQ45 di Bursa Efek Indonesia (BEI) periode 2020–2025. Pendekatan yang digunakan adalah kuantitatif dengan desain asosiatif kausal. Pemilihan sampel dilakukan melalui teknik purposive sampling, sehingga diperoleh 20 emiten dengan total 120 observasi data panel berimbang (balanced panel). Metode analisis yang digunakan adalah regresi data panel dengan model estimasi terpilih yaitu Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas (ROA) dan struktur modal (DER) tidak berpengaruh signifikan terhadap pergerakan return saham. Hal ini mengindikasikan bahwa pada periode pasca-pandemi, persepsi pasar lebih didominasi oleh faktor eksternal dan status too big to fail pada emiten tertentu. Sebaliknya, EPS terbukti berpengaruh positif dan signifikan terhadap return saham, menjadikannya sinyal fundamental yang paling responsif ditangkap oleh investor. Secara simultan, ROA, DER, dan EPS berpengaruh signifikan terhadap return saham dengan daya penjelas (Adjusted R²) sebesar 6,02%. Temuan ini menegaskan berlakunya signaling theory khususnya pada indikator laba per saham di tengah volatilitas pasar.

ANALISIS DUGAAN PRAKTIK ANTI PERSAINGAN PADA SISTEM EKSKLUSIVITAS PEMBAYARAN PLATFORM SHOPEE DALAM PERSPEKTIF MANAJEMEN PERBANKAN SYARIAH

2026-06-17T22:21:39+00:00

This study aims to analyze the alleged anti-competitive practices in the payment exclusivity system of Shopee from the perspective of Islamic banking management. The research focuses on the exclusivity policy of payment methods implemented within digital platform ecosystems and its implications for business competition and the principles of justice in Islamic economics. This study employs a qualitative method using a Systematic Literature Review (SLR) approach by collecting, selecting, and analyzing relevant academic literature, regulations, journals, and previous studies related to digital payment systems, business competition, and Islamic banking management. The findings indicate that there is an exclusivity element within Shopee’s payment system that limits the use of certain payment methods in transactions. Such practice potentially affects openness in digital payment market access and creates barriers for other financial service providers. From the perspective of Islamic banking management, this exclusivity system should be critically reviewed based on the principles of justice (al-‘adl), balance, transparency, and fair competition in order to support a more inclusive transaction ecosystem and prevent market dominance. This study is expected to contribute academically to discussions on digital business competition and the development of payment systems aligned with sharia principles.

Analisis Kinerja Ekspor Kopi Indonesia ke Pasar Jepang Berdasarkan Fluktuasi Volume dan Nilai Ekspor Tahun 2025

2026-06-17T22:26:31+00:00

Japan is one of the important export destinations for Indonesian coffee due to its consistently growing demand for high-quality coffee products. This study aims to analyze the performance of Indonesian coffee exports to the Japanese market during 2025 by examining export volume and export value trends. The research employed a quantitative descriptive approach using secondary data obtained from Statistics Indonesia (BPS). The data consisted of monthly export statistics for coffee commodities classified under HS Code 0901. Data analysis was conducted through descriptive statistical techniques and trend analysis to identify fluctuations in export performance throughout the observation period. The results indicate that Indonesian coffee exports to Japan experienced significant fluctuations during 2025. Export performance increased substantially during the main harvest period, particularly in July and August, when export volumes reached their highest levels. However, export performance declined considerably toward the end of the year, reflecting limitations in supply availability and seasonal production patterns. These findings suggest that Indonesia’s coffee export performance remains highly dependent on harvest cycles and supply continuity. Therefore, strengthening post-harvest management, improving storage infrastructure, and expanding export promotion strategies are necessary to enhance the stability and competitiveness of Indonesian coffee in the Japanese market.

DAMPAK PEMBATASAN MEDIA SOSIAL TERHADAP KECEMASAN DAN KESEJAHTERAAN REMAJA GENERASI ALPHA PADA APLIKASI TIKTOK

2026-06-19T13:31:05+00:00

Digital technology advancement has transformed human lives, especially For Generation Alpha, who have grown up largely influenced by TikTok, developments in digital technology have greatly changed human life. Born between 2010 and 2025, Generation Alpha is the target of this study on how TikTok restrictions influence their mental health and psychological condition. Using a qualitative exploratory descriptive method, thorough interviews and Focus Group Discussions at SMP Negeri 50 Surabaya from March to May 2026 helped to collect information. Five students chosen by means of purposeful sampling made up the first group; the process went on until no fresh data showed up. The interactive model developed by Miles and Huberman helped the data analysis. Though meant to lower anxiety and social pressures, restrictions on social media may unintentionally cause new kinds of psychological problems including digital disconnection, loneliness, and FOMO—Fear of Missing Out—as well as other symptoms. The study points out that any digital regulations should find a compromise between protecting safety and meeting the social needs of those raised in a digital environmen.

INOVASI KEWIRAUSAHAAN DIGITAL SEBAGAI STRATEGI MENINGKATKAN DAYA SAING BISNIS DI ERA GLOBAL

2026-06-19T09:51:45+00:00

Perkembangan teknologi informasi dan komunikasi telah membawa perubahan besar dalam dunia kewirausahaan. Digitalisasi menjadi salah satu faktor utama yang mendorong transformasi model bisnis dari konvensional menjadi berbasis teknologi. Artikel ini bertujuan untuk mengkaji peran inovasi kewirausahaan digital dalam meningkatkan daya saing bisnis di era global. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur dari berbagai sumber seperti jurnal ilmiah, buku, dan artikel terkait. Hasil kajian menunjukkan bahwa inovasi digital mampu meningkatkan efisiensi operasional, memperluas pasar, serta meningkatkan pengalaman pelanggan. Namun, terdapat tantangan seperti keterbatasan sumber daya manusia, literasi digital yang rendah, serta persaingan yang semakin ketat. Oleh karena itu, diperlukan strategi yang adaptif dan berkelanjutan agar pelaku usaha mampu bertahan dan berkembang di era digital

Peran Media Digital dalam Manajemen Lembaga Filantropi di Era Generasi Z

2026-06-21T10:23:28+00:00

This research aims to analyze the role of Generation Z in developing the digital economy in Indonesia, with a focus on the phenomenon of successful young entrepreneurs at a young age through the utilization of technology and digital marketing strategies. One of the real examples is a 16-year-old teenager who managed to achieve a turnover of five billion rupiah in 1.5 years through a hard selling strategy of imported hair accessories products on the e-commerce platform. The research method used is qualitative descriptive with a case study approach. The research results show that the success of the young entrepreneur is supported by the utilization of digital marketing strategies, creativity in product branding, and the ability to read market trends quickly. This finding reinforces the view that Generation Z has great potential as a driver of the national digital economy in the future.

PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA USAHA CATERING BLASTA FOOD AND LOUNGE BEKASI JAWA BARAT

2026-06-23T04:14:38+00:00

The purpose of this study is to determine the effect of price and service quality on customer satisfaction at the catering business Blasta Food and Lounge. This research employed a quantitative descriptive method, with data collected through questionnaires. The population in this study consisted of all customers of Blasta Food and Lounge Bekasi, West Java, totaling 130,854 customers based on the latest data from the 2023–2025 period, as seen from the realization data of the number of orders during that year. Using the Slovin formula with a 10% margin of error, the sample size obtained was 99 respondents.The data analysis techniques used in this study included validity testing, reliability testing, classical assumption testing, multiple regression analysis, multiple correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results showed that Price (X1) had an effect on Customer Satisfaction (Y) of 60.0%, with the hypothesis test result showing that the calculated t-value was greater than the t-table value (13.022 > 1.660). Therefore, H0₁ was rejected and Ha₁ was accepted.The results of the partial correlation coefficient test between Service Quality (X2) and Customer Satisfaction (Y) obtained a value of 0.798, indicating that both variables had a strong relationship. The coefficient of determination value was 0.636 or 63.6%, while the remaining 36.4% was influenced by other factors. The results of the partial hypothesis test (t-test) for the Service Quality variable (X2) on Customer Satisfaction (Y) showed that the calculated t-value was greater than the t-table value (13.022 > 1.660), with a significance value of less than 0.001 (0.000 < 0.05).Furthermore, the results of the simultaneous hypothesis test (F-test) for the variables Price (X1) and Service Quality (X2) on Customer Satisfaction (Y) showed that the calculated F-value was greater than the F-table value (103.763 > 3.939), with a significance value of less than 0.001 (0.000 < 0.05). Therefore, H0₃ was rejected and Ha₃ was accepted, meaning that there was a significant positive effect of price and service quality on customer satisfaction.

PERAN BUDAYA ORGANISASI DALAM MEMBENTUK PERILAKU POSITIF ANGGOTA PADA PR IPNU-IPPNU DESA BALONGGABUS KECAMATAN CANDI KABUPATEN SIDOARJO

2026-06-23T07:16:51+00:00

Youth organizations play an important role in shaping the character and positive behavior of young people through the implementation of sustainable organizational culture. One of these organizations is the Branch Leadership (PR) of IPNU-IPPNU in Balonggabus Village, Candi District, Sidoarjo Regency. This study aims to analyze the role of organizational culture in shaping the positive behavior of members of PR IPNU-IPPNU Balonggabus Village. This research employed a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation, and analyzed using the Miles, Huberman, and Saldaña model, which includes data condensation, data display, and conclusion drawing. The findings reveal that organizational culture is implemented through cadre development activities, such as Masa Kesetiaan Anggota (MAKESTA) and Latihan Kader Muda (LAKMUD), as well as religious and social activities, including Qur'an recitation, Diba'an, Islamic holiday commemorations, and community service. These organizational activities contribute to the development of members' positive behavior, reflected in improved discipline, responsibility, teamwork, leadership, and social awareness. Therefore, organizational culture serves as an essential factor in shaping members' character while strengthening the sustainability of youth organizations as a medium for developing future generations.

AKUNTABILITAS PENGELOLAAN DANA ZAKAT DIGITAL DAN PENGARUHNYA TERHADAP KEPERCAYAAN PUBLIK TERHADAP SISTEM FISKAL

2026-06-19T12:31:56+00:00

Advancements in digital technology have transformed zakat management through various digital payment and collection platforms. While this digitalization offers convenience for the public in fulfilling their zakat obligations, it also necessitates accountable governance to maintain public trust. Accountability is a crucial aspect, as it relates to the transparency, reporting, and responsibility of zakat management institutions in handling funds collected from the public. This study aims to analyze the impact of accountability in digital zakat fund management on public trust in the fiscal system. A quantitative approach was employed, utilizing a survey of individuals who have used digital zakat services. Data were analyzed using linear regression to examine the relationship between the accountability of digital zakat fund management and public trust in the fiscal system. Accountability indicators included financial report transparency, ease of access to information, regulatory compliance, and the effectiveness of zakat fund distribution. Meanwhile, public trust was measured based on public perceptions regarding the integrity, credibility, and professionalism of zakat management institutions. The findings confirm that accountability in digital zakat fund management has a positive and significant impact on public trust in the fiscal system. Higher levels of transparency and accountability demonstrated by digital zakat management institutions correlate with greater public trust in the management of public funds in general. These findings indicate that strengthening accountability in digital zakat management can serve as a strategy to enhance public trust and support the creation of better fiscal governance in the digital era.

ANALISIS DAMPAK REBALANCING INDEX MSCI PADA PASAR MODAL SYARIAH INDONESIA SEBAGAI INSTRUMEN HALAL SHARIA-COMPLIANCE

2026-06-22T12:51:54+00:00

The development of the Islamic capital market in Indonesia has shown significant growth alongside the increasing interest of investors in Sharia-compliant investment instruments. One of the external factors that may influence the performance of Sharia stocks is the rebalancing of the Morgan Stanley Capital International (MSCI) Index, which is widely used by global institutional investors as a benchmark for portfolio allocation decisions. This study aims to analyze the impact of MSCI Index rebalancing on Indonesian Sharia stocks as halal and Sharia-compliant investment instruments. The research employs a descriptive qualitative approach using secondary data collected from various sources, including scientific journals, capital market reports, Indonesia Stock Exchange publications, MSCI reports, and other relevant literature on Islamic capital markets. The analysis is conducted through the examination and interpretation of findings related to changes in MSCI index composition and their implications for the performance of Sharia stocks in Indonesia. The results indicate that MSCI rebalancing affects liquidity, trading volume, and investor perception of Sharia stocks that are included in or excluded from the index. In addition to creating opportunities for increased foreign capital inflows, index adjustments may also generate short-term volatility in affected stocks. Nevertheless, the halal status of Sharia stocks remains determined by their compliance with Islamic principles rather than their inclusion in the MSCI Index. This study concludes that MSCI rebalancing has a strategic impact on the dynamics of the Indonesian Sharia stock market, particularly in enhancing its visibility and attractiveness to global investors.

ANALISIS PERAN PENGANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN MANAJEMEN

2026-06-21T14:42:48+00:00

Budgeting is far from a mere annual financial routine; it serves as a vital instrument within the management control system to ensure that company operations remain aligned with strategic targets. This study aims to dissect how budgeting fulfills its dual role: as a guiding compass for planning and as a mechanism for organizational control. Utilizing a descriptive qualitative method with a literature review approach, this research evaluates the process from budget formulation to ideal monitoring mechanisms. The analysis reveals that the planning function operates effectively when the budget precisely allocates resources and establishes clear performance targets across all divisions. Concurrently, the control function is realized through variance analysis, which enables management to detect deviations and swiftly implement corrective actions. Nevertheless, challenges such as budgetary slack and rigidity in the face of market shifts remain primary obstacles. This study concludes that successful budgeting demands a balance between realistic planning and flexible, participatory control.

Pengaruh Literasi Pasar Modal terhadap Keputusan Berinvestasi pada Mahasiswa Program Studi Akuntansi Universitas Persatuan Guru 1945 NTT

2026-06-23T12:01:14+00:00

The purpose of this study is to determine the effect of capital market literacy on investment decisions among students of the Accounting Study Program at Universitas Persatuan Guru 1945 NTT, from 2024 to 2025. In this study, the author employed a quantitative approach, with primary data collected through questionnaires from a population and sample of 16 respondents who are active investors at Universitas Persatuan Guru 1945 NTT. The analytical technique used was simple linear regression analysis to partially calculate the effect of capital market literacy (X) on investment decisions (Y) among student respondents from the Accounting Study Program at Universitas Persatuan Guru 1945 NTT. The results of this study indicate that capital market literacy has a positive or significant effect on investment decisions among students of the Accounting Study Program at Universitas Persatuan Guru 1945 NTT. This is demonstrated by the t-table value of 2.131, which represents the critical t-table limit, while the t-calculated value is 4.961 with p = 0.000, < 0.05, and the investment decision result is Y = 11.049 + 0.528 X, meaning that hypothesis Ha1 is accepted, whereby capital market literacy has a positive or significant effect on investment decisions. Meanwhile, the coefficient of determination (r²) test result is 0.637, which means that 63.7% of the variation in investment decisions can be explained by capital market literacy. The remaining 36.3% is explained by other variables not included in this study's variables.

PENGARUH SALES GROWTH DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PT BATAVIA PROSPERINDO TRANS TBK PERIODE 2018 - 2024

2026-06-26T04:07:52+00:00

This study aims to analyze the influence of Sales Growth and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Batavia Prosperindo Trans Tbk during the period 2018 to 2024. Return on Assets is a key indicator used to measure a company's efficiency in utilizing its assets to generate net income, while Sales Growth reflects the company's revenue performance, and Debt to Equity Ratio indicates the company's financial structure and risk level. This research employs a quantitative method with descriptive and associative approaches. The data used are secondary data obtained from the audited financial statements of the company. Statistical analysis was performed using IBM SPSS 25, which included classical assumption tests, multiple linear regression analysis, coefficient of determination, partial t-test, and simultaneous F-test. The results of the partial test (t-test) show that Sales Growth has a positive and significant effect on Return on Assets with a t-statistic of 8.970 and a significance value of 0.001. Debt to Equity Ratio also has a positive and significant effect on Return on Assets with a t-statistic of 4.008 and a significance value of 0.016. Furthermore, the simultaneous test (F-test) demonstrates that Sales Growth and Debt to Equity Ratio together have a significant effect on Return on Assets with an F-statistic of 41.716 and a significance value of 0.002. The coefficient of determination (R Square) is 0.954, indicating that 95.4% of the variance in Return on Assets can be explained by Sales Growth and Debt to Equity Ratio, while the remaining 4.6% is influenced by other factors outside this research framework.

Analisis Kinerja Keuangan PT. Ultrajaya Milk Industry and Trading Company Tbk Berdasarkan Rasio Likuiditas, Solvabilitas, dan Profitabilitas Tahun 2020-2021

2026-06-19T14:43:52+00:00

This study aims to analyze the financial performance of PT. Ultrajaya Milk Industry and Trading Company Tbk in 2020–2021 based on liquidity, solvency, and profitability ratios. The study employs a descriptive approach to systematically illustrate the company's financial statements. The analytical findings reveal that liquidity ratios (Current Ratio and Quick Ratio) increased in 2021, reflecting the company's improved capacity to meet short-term obligations. Solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio) showed significant improvement, indicating a progressively healthier capital structure. However, profitability ratios (Net Profit Margin, Return on Assets, and Return on Equity) experienced a slight decline due to increased operating expenses. This study presents practical applications for management in managing liquidity, debt, and cost efficiency.

PENGARUH CURRENT RATIO (CR) DAN DEBT TO ASSETS RATIO (DAR)TERHADAP RETURN ON ASSETS (ROA) PADA PT HUTAMA KARYA (PERSERO) PERIODE 2014-2024

2026-06-26T02:07:08+00:00

Abstract. This study aims to determine the effect of the Current Ratio (CR) and Debt to Assets Ratio (DAR) variables, both partially and simultaneously on the Return on Assets (ROA) of PT Hutama Karya (Persero) for the 2014-2024 period. The research method used in this study is a quantitative method with a descriptive approach. The selected population is the financial statements of PT, Hutama Karya with the sample used being the financial statements in the form of balance sheets and profit and loss statements for the 2014-2024 period. The data was obtained from the website https://www.hutamakarya.com Based on the research results obtained, that partially the Current Ratio (CR) variable has an influence and is significant on Return on Assets (ROA). The results of the study are proven by the significance value (0.032 <0.05) and t count (2.588)> t table (1.859) and the Debt to Assets Ratio (DAR) variable has an influence and is significant on Return on Assets (ROA). The results of the study are proven by the significance value (0.020 < 0.05) and tcount (2.881) > ttable (1.859). While simultaneously there is no significant influence between the variables Current Ratio (CR) and Debt to Assets Ratio (DAR) on the Return on Assets (ROA) variable. The results of the study are proven by the significance value (0.056 > 0.05) and the value of fcount < fttable, namely (4.222) < (4.459). R-Square in the regression model is 0.392 or 39.2%. While the remaining 60.8% is influenced by other factors not included in the regression model.

Keywords: Current Ratio, Debt to Assets Ratio and Return on Assets

Dilema Sistem Return to Seller (RTS) dan Integrasi Data Lintas Platform terhadap Kinerja Kurir (Studi Kasus pada J&T Express DC_Gubeng)

2026-06-24T12:35:56+00:00

The Cash on Delivery (COD) system remains a popular choice for consumers as it guarantees a sense of security in transactions, but this method creates high operational complexity for J&T Express. The main problems that frequently occur in the field include unilateral payment rejections by consumers and high rates of returns or Return to Sender (RTS). This qualitative case study aims to evaluate the effectiveness of the Management Information System at J&T Express DC_Gubeng, Surabaya, through direct observation and in-depth interviews with supervisors, admins, and field couriers. Field findings indicate that the problematic address validation feature has not been automatically implemented in the system, but still relies on courier experience and manual confirmation via WhatsApp before the goods are delivered. The biggest technical obstacle stems from the misalignment of upstream API integration with the e-commerce platform, which triggers a loophole for cross-platform fake receipt manipulation (cross-marketplace fraud). In addition, the RTS procedure, which requires three physical delivery attempts, wastes the courier's effective working time (idle time). Delays in synchronizing order cancellation data from the application have also been shown to reduce the achievement of the courier's digital KPI targets. On the positive side, GoPay's digital wallet-based financial interconnection has proven highly reliable in maintaining accurate real-time cash-on-delivery (COD) reporting and reducing daily financial disputes. As a recommendation, J&T Express should optimize upstream data integration with e-commerce partners and relax package return regulations to achieve operational efficiency.

Analisis Persepsi Harga dan Nilai dalam Mempengaruhi Minat Beli Konsumen di Nooka Coffee House Depok

2026-06-23T11:48:39+00:00

This study aims to analyze the influence of price perception on perceived value and its implications for consumer purchase intention at Nooka Coffee House. In the increasingly fierce competition in the cafe industry, price is a crucial factor that not only affects purchasing decisions but also reflects the quality and experience received by consumers. The problem that arises is the difference in consumer perception of the set price level, which has the potential to affect purchase intention and customer loyalty. The results show that price perception has a positive and significant effect on perceived value. In addition, price perception and perceived value simultaneously also have a significant effect on consumer purchase intention. These findings indicate that the better the consumer's perception of the price, the higher the perceived value and the tendency to make a purchase.

Peran ChatGPT dalam Proses Pembelajaran Mahasiswa di Era Digital Antara Inovasi dan Tantangan Etika Akademik

2026-06-23T11:28:29+00:00

The development of Artificial Intelligence (AI) in education has significantly transformed students’ learning processes in the digital era, particularly through the emergence of ChatGPT. This study aims to analyze the role of ChatGPT in student learning processes and examine the opportunities for innovation as well as the challenges related to academic ethics that arise from its use. The method employed is a literature review by analyzing various scientific articles, both national and international journals, and relevant publications concerning the use of ChatGPT in higher education. The findings indicate that ChatGPT plays an important role as a learning support tool, such as assisting in understanding learning materials, generating ideas, accelerating information retrieval, and enhancing students’ independent learning effectiveness. On the other hand, the use of ChatGPT also presents several serious challenges, particularly in academic ethics, including the potential for plagiarism, dependency on technology, and a decline in students’ critical thinking skills. These findings emphasize that the use of ChatGPT in education must be balanced with clear regulations and a strong understanding of academic ethics. Therefore, collaboration among students, lecturers, and educational institutions is required to guide the use of ChatGPT so that it continues to support academic integrity and does not diminish the essence of the learning process itself. Thus, ChatGPT can serve as a beneficial innovation when used wisely and responsibly within higher education environments.

Prosedur, Tantangan, dan Solusi dalam Penerapan Real Time Gross Settlement pada Bank Sumsel Babel Cabang Jakabaring

2026-06-22T15:08:45+00:00

This study aims to analyze the procedures, challenges, and solutions in the implementation of the Real Time Gross Settlement (RTGS) system at Bank Sumsel Babel Jakabaring Branch. The research is motivated by the importance of fast, secure, and efficient payment systems in supporting banking operations, particularly in large-value interbank transactions. The research method employs a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. Primary data sources were obtained directly from Bank Sumsel Babel Jakabaring Branch employees, including Tellers and the Administration, General, & Accounting Unit (UAUK), as well as RTGS service users. The results show that the RTGS implementation procedures at Bank Sumsel Babel Jakabaring Branch are generally in accordance with Bank Indonesia regulations, although there is an adjustment in service hours ending at 3:00 PM compared to BI's regulation until 4:45 PM. The main challenges faced are operational risks due to human error, such as incomplete form filling by customers, incorrect account number and recipient name entries, and difficulties in identifying less familiar destination banks. The solutions implemented include improved administrative accuracy by officers, more assertive customer education, data re-verification, and priority reprocessing of transactions in the event of returns. This study concludes that RTGS implementation at Bank Sumsel Babel Jakabaring Branch has been effective, supported by a two-way commitment between the bank and customer discipline.

Tantangan Literasi Digital dan Dampaknya terhadap Pemanfaatan Pembayaran Digital : Kajian Literatur

2026-06-23T12:11:07+00:00

This The development of the digital economy has brought significant changes to payment systems, including a shift from cash to digital payment methods. However, the optimal adoption and utilization of digital payments still face various challenges within society. This study aims to analyze the efficiency of digital payment systems and their impact on economic actors. Using the Systematic Literature Review (SLR) method, this research finds that digital payments can reduce transaction time and costs compared to conventional methods such as cash. Furthermore, the results confirm that digital payments provide significant convenience for economic actors. The primary focus of this research is the role of financial technology (fintech) for market participants, particularly Micro, Small, and Medium Enterprises (MSMEs), in adopting a new lifestyle based on digital payment technology. This study provides a vital contribution to enhancing the understanding of the impact of digital payments on economic actors and the shift in consumer behavior in today's digital era.

Prosedur, Tantangan, dan Solusi dalam Penerapan Sistem Kliring Nasional pada Bank Sumsel Babel Kantor Kas Cabang Jakabaring

2026-06-22T15:17:49+00:00

This study aims to analyze the procedures, challenges, and solutions in the implementation of the National Clearing System of Bank Indonesia (SKNBI) at Bank Sumsel Babel Cash Office Jakabaring Branch. The research is motivated by the importance of efficient, secure, and affordable payment systems in supporting banking operations, particularly in interbank fund transfer transactions with competitive costs. The research method employs a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. Primary data sources were obtained directly from Bank Sumsel Babel Cash Office Jakabaring Branch employees, including Tellers, Customer Service, and Cash Office Heads, as well as SKNBI service users. The results show that SKNBI implementation procedures at Bank Sumsel Babel Cash Office Jakabaring Branch are generally in accordance with Bank Indonesia regulations, although there is an adjustment in service hours ending at 3:00 PM compared to BI's regulation until 4:45 PM. The main challenges faced are operational risks due to human error, such as incomplete form filling by customers, incorrect account number and recipient name entries, and difficulties in identifying less familiar destination banks. Consequently, officers must perform manual re-verification which is time-consuming and potentially causes transaction returns. The solutions implemented include improved administrative accuracy by officers, more assertive customer education, data re-verification through internal systems, and priority reprocessing of transactions in the event of returns. This study concludes that SKNBI implementation at Bank Sumsel Babel Cash Office Jakabaring Branch has been effective, supported by a two-way commitment between the bank and customer discipline.

PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN BERDASARKAN STUDY LITERATUR

2026-06-22T14:48:35+00:00

Kinerja karyawan menjadi salah satu unsur penting dalam menentukan keberhasilan suatu organisasi, karena hasil kerja karyawan berpengaruh langsung terhadap pencapaian tujuan perusahaan. Dalam upaya meningkatkan kinerja tersebut, terdapat beberapa faktor yang perlu diperhatikan, di antaranya motivasi kerja dan lingkungan kerja. Motivasi kerja berkaitan dengan dorongan yang dimiliki seseorang untuk menjalankan tugas dan tanggung jawabnya dengan baik, sedangkan lingkungan kerja berkaitan dengan kondisi di sekitar karyawan yang dapat memengaruhi kenyamanan dan efektivitas dalam bekerja. Kedua faktor ini sering menjadi perhatian karena memiliki keterikatan yang erat dengan tingkat produktivitas dan kualitas kerja karyawan. Artikel ini disusun untuk membahas bagaimana pengaruh motivasi kerja lingkungan kerja terhadap kinerja karyawan melalui pendekatan studi literatur. Sumber data dalam kajian ini diperoleh dari berbagai jurnal ilmiah dan penelitian yang memiliki relevansi dengan topik pembahasan, kemudian dianalisis untuk melihat pola hubungan dan hasil yang ditemukan dalam penelitian-penelitian tersebut. Berdasarkan hasil kajian, ditemukan bahwa motivasi kerja memiliki peran penting dalam meningkatkan semangat kerja, tanggung jawab, disiplin, dan komitmen karyawan terhadap pekerjaannya. Di sisi lain, lingkungan kerja yang nyaman, aman, dan mendukung juga terbukti mampu memberikan pengaruh positif terhadap efektivitas kerja, produktivitas, dan kualitas hasil kerja. Dari berbagai hasil penelitian yang dianalisis, dapat dipahami bahwa motivasi kerja dan lingkungan kerja merupakan dua faktor yang saling melengkapi dalam mendukung peningkatan kinerja karyawan. Oleh karena itu, perusahaan perlu memperhatikan kedua aspek tersebut sebagai Langkah strategis dalam meningkatkan kualitas sumber daya manusia dan menjaga keberlangsungan organisasi

Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT Unilever Indonesia Tbk Periode 2020–2024

2026-06-24T06:07:53+00:00

Kinerja keuangan merupakan indikator utama dalam menilai keberhasilan perusahaan dalam menjalankan operasionalnya, khususnya dalam menghasilkan laba serta menjaga stabilitas keuangan. PT Unilever Indonesia Tbk sebagai salah satu perusahaan terkemuka di sektor Fast Moving Consumer Goods (FMCG) menghadapi berbagai tantangan selama periode 2020–2024, mencakup dampak pandemi COVID-19, perubahan daya beli masyarakat, tekanan inflasi, kenaikan harga bahan baku, serta persaingan pasar yang semakin ketat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Unilever Indonesia Tbk menggunakan rasio likuiditas (Current Ratio, Quick Ratio, Cash Ratio), rasio profitabilitas (GPM, OPM, NPM, ROA, ROE), analisis tren, dan analisis perbandingan. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder laporan keuangan konsolidasian periode 2020–2024. Hasil menunjukkan tren penurunan pada sebagian besar indikator: Current Ratio turun dari 66% menjadi 45%, Net Profit Margin dari 16,67% menjadi 9,59%, dan ROA dari 34,89% menjadi 20,99%. Sebaliknya ROE meningkat menjadi 156,74% pada 2024 akibat penurunan signifikan ekuitas perusahaan. Secara keseluruhan, perusahaan masih mampu memberikan pengembalian tinggi bagi pemegang saham, namun perlu meningkatkan efisiensi operasional dan optimalisasi pengelolaan aset..

PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA NON FISIK TERHADAP KINERJA PEGAWAI PADA KECAMATAN PAMULANG

2026-06-28T17:31:41+00:00

Abstract. This study aims to determine the effect of work motivation and the non-physical work environment on employee performance at the Pamulang District Office. The research method used in this study is quantitative. The population of the study consisted of all employees, totaling 88 respondents.The results of the study show that Work Motivation (X1) affects Employee Performance (Y), as seen from the simple regression equation Y = 30.000 + 0.115X1. The correlation coefficient has a value of 0.232, which falls within the interval 0.200–0.399, indicating that the relationship between Work Motivation (X1) and Employee Performance (Y) is low. The coefficient of determination obtained was 0.017, which means that the Work Motivation variable (X1) influences Employee Performance (Y) by 17%, while the remaining 83% is influenced by other variables not examined in this study. The hypothesis test (t-test) shows that the calculated t-value is smaller than the t-table value (1.204 < 1.663).The Non-Physical Work Environment (X2) has a negative effect on Employee Performance (Y). The simple regression analysis produced the equation Y = 50.765 − 0.530X2. The correlation coefficient value is 0.366, which lies in the interval 0.200–0.399, indicating that the relationship between the Non-Physical Work Environment (X2) and Employee Performance (Y) is low. The coefficient of determination obtained was 0.134, meaning that the Non-Physical Work Environment variable (X2) affects Employee Performance (Y) by 13.4%, while the remaining 86.6% is influenced by other variables not examined. The t-test results show that the calculated t-value is greater than the t-table value (3.648 > 1.663).Work Motivation (X1) and the Non-Physical Work Environment (X2) simultaneously affect Employee Performance (Y), as evidenced by the multiple linear regression equation Y = 43.519 + 0.198X1 − 0.601X2. The correlation coefficient indicates that the relationship between work motivation and the non-physical work environment simultaneously with employee performance has a value of 0.425, which means that the dependent and independent variables have a moderate relationship. The coefficient of determination (R Square) obtained is 0.180, which indicates that 18% of the variation in Employee Performance (Y) is determined by the two independent variables, namely Work Motivation (X1) and the Non-Physical Work Environment (X2), while the remaining 82% is influenced by other variables not examined in this study. The results of the hypothesis test (F-test) show an F-value of 9.359 with a significance value of 0.000, indicating that Fcount > Ftable (9.359 > 3.104) and the significance value is 0.000 < 0.05.

Keywords: Work Motivation, Non-Physical Work Environment, Employee Performance

Pengaruh Variasi Masa Simpan Tempe sebagai Bahan Dasar terhadap Yoghurt Probiotik

2026-06-28T12:29:57+00:00

Tempeh is a traditional fermented soybean product rich in protein and has great potential as a raw material for functional foods, including probiotic yogurt. The use of tempeh as a yogurt base provides an alternative for consumers seeking plant-based dairy substitutes while increasing the value of local fermented products. This study aimed to evaluate the quality of probiotic yogurt made from tempeh fermented with lactic acid bacteria derived from Yakult based on lactic acid bacteria (LAB) count, pH value, and organoleptic characteristics. A laboratory experimental method was employed using three fermentation periods: 1 day (P1), 2 days (P2), and 3 days (P3). Product quality was assessed through the Total Plate Count (TPC) method for LAB enumeration, pH measurement using a calibrated pH meter, and organoleptic evaluation of color, aroma, taste, and texture. The results showed that all treatments produced yogurt with a pH ranging from 3.62 to 4.70, which is consistent with yogurt characteristics. The best treatment was P1, producing 8.72 × 10⁷ CFU/mL of LAB, meeting the Indonesian National Standard (SNI 2981:2009). Organoleptic evaluation indicated a yellowish-brown color, neutral aroma, thick texture, and slightly unsweetened taste. Therefore, tempeh has strong potential as an alternative substrate for producing high-quality probiotic yogurt.

PENGARUH PERKEMBANGAN TEKNOLOGI INFORMASI TERHADAP BIDANG AKUNTANSI MANAJEMEN

2026-06-24T05:25:02+00:00

This study examines the effect of information technology (IT) development on the field of management accounting through a literature study approach to eight major scientific sources published in the range 2021–2026. The purpose of this study is to outline how IT is changing the role of management accountants, identify new competencies required in the digital age, and explain the positive impact, challenges, and risks of implementing IT in management accounting. The results show that IT development has shifted the role of management accountants from administrative functions and routine recording to a strategic role as a data-based strategic recommendation provider actively involved in decision-making. Systems such as ERP, cloud accounting, artificial intelligence (AI), and big data analytics have been shown to improve operational efficiency, data accuracy, and the quality of information produced. In addition to these benefits, IT implementation also presents challenges in the form of gaps in human resources digital competency, data security risks, algorithmic bias, and high infrastructure investment costs. These findings assert that the success of digital transformation in management accounting depends on the synergy between technology mastery, data analytics capabilities, and adaptive organizational culture.

PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP KEPUTUSAN INVESTASI MAHASISWA MENGGUNAKAN METODE TINJAUAN LITERATUR SISTEMATIS

2026-06-29T12:49:59+00:00

Abstract. The rapid advancement of digital platforms and the ease of accessing various financial markets have motivated college students to start investing for their long-term financial security. However, this surge in young investors frequently occurs without sufficient financial knowledge or healthy money management habits, making them vulnerable to poor investment choices. To address this issue, this research investigates how financial literacy and daily financial behavior influence the investment choices of university students through a Systematic Literature Review (SLR). The research draws upon five peer-reviewed articles published from 2021 to 2026, which were carefully chosen using specific inclusion and exclusion guidelines. By utilizing comparative analysis and narrative synthesis, the study evaluates the connections among these variables. The results indicate that a solid grasp of financial concepts and practical money habits positively shape how students invest. Specifically, individuals who possess higher financial literacy are more adept at evaluating risks versus rewards, enabling them to select assets aligned with their specific goals. Moreover, constructive financial habits such as tracking expenses, sticking to a budget, and saving regularly lead to highly logical investment strategies. Out of the five reviewed papers, four strongly supported this theoretical premise, whereas one showed diverging outcomes, primarily due to flaws in its methodology. Ultimately, the analysis highlights that both what students know about finance and how they act on it are crucial in determining their investment success. Consequently, boosting financial education and fostering responsible spending habits are essential steps to help younger generations make smarter investment choices.

Keywords: Financial Literacy; Financial Behavior; Investment Decision; University Students; Systematic Literature Review.

Abstrak. Kemajuan platform digital dan semakin mudahnya akses ke berbagai pasar keuangan telah memotivasi mahasiswa untuk mulai berinvestasi demi keamanan finansial jangka panjang mereka. Namun, lonjakan jumlah investor muda ini sering kali terjadi tanpa diimbangi oleh pengetahuan keuangan yang memadai atau kebiasaan mengelola uang yang sehat, sehingga membuat mereka rentan mengambil keputusan investasi yang kurang tepat. Untuk menjawab permasalahan ini, penelitian ini menyelidiki bagaimana literasi dan perilaku keuangan memengaruhi pilihan investasi mahasiswa melalui metode Systematic Literature Review (SLR). Penelitian ini didasarkan pada lima artikel jurnal yang diterbitkan antara tahun 2021 hingga 2026, yang dipilih secara cermat menggunakan panduan inklusi dan eksklusi tertentu. Dengan memanfaatkan analisis komparatif dan sintesis naratif, studi ini mengevaluasi hubungan antar variabel tersebut. Hasil penelitian menunjukkan bahwa pemahaman yang kuat tentang konsep keuangan dan kebiasaan finansial yang praktis secara positif membentuk cara mahasiswa berinvestasi. Secara khusus, individu dengan literasi keuangan yang lebih tinggi lebih mahir dalam mengevaluasi risiko berbanding keuntungan, sehingga memungkinkan mereka memilih instrumen yang sejalan dengan tujuan spesifik mereka. Selain itu, kebiasaan keuangan yang konstruktif seperti melacak pengeluaran, mematuhi anggaran, dan menabung secara teratur mendorong pengambilan keputusan investasi yang rasional. Dari lima makalah yang ditinjau, empat di antaranya sangat mendukung premis teoretis ini, sementara satu makalah menunjukkan hasil yang berbeda karena adanya kelemahan metodologi. Pada akhirnya, ulasan ini mempertegas bahwa pengetahuan mahasiswa tentang keuangan dan cara mereka mengelolanya sehari-hari merupakan penentu utama keberhasilan investasi. Oleh karena itu, penguatan pendidikan keuangan dan promosi kebiasaan finansial yang bertanggung jawab adalah langkah krusial untuk membantu generasi muda membuat pilihan investasi yang lebih cerdas. Finansial yang berkelanjutan sangat esensial guna mencetak investor muda yang cerdas dan terencana.

Kata kunci: Literasi Keuangan; Perilaku Keuangan; Keputusan Investasi; Mahasiswa; Systematic Literature Review.

ANALISIS MOTIVASI KERJA DALAM MENINGKATKAN KINERJA KARYAWAN PADA RESTORAN NUR CORNER – JAKARTA SELATAN

2026-06-30T02:53:54+00:00

This study aims to analyze work motivation in improving employee performance at Nur Corner Restaurant, Jakarta. The background of this research is based on several issues found related to employee discipline, work initiative, and the effectiveness of motivation provided by management, which affect employee performance. Therefore, an in-depth study is needed to understand how work motivation is implemented and its impact on improving employee performance. The research method used is a qualitative method with a case study approach. Data collection techniques include observation, interviews, and documentation. The informants in this study consist of the store supervisor, shift leader, greeter, staff kitchen, barista, waiters of Nur Corner Restaurant Jakarta. The data analysis technique uses an interactive model, including data reduction, data display, and conclusion drawing. The results show that work motivation plays an important role in improving employee performance. The forms of motivation provided include direct supervision, guidance, and harmonious working relationships. However, there are several inhibiting factors such as suboptimal compensation systems, lack of recognition for high-performing employees, and a dominant supervision pattern. Meanwhile, supporting factors include a conducive work environment and good relationships among employees. The conclusion of this study is that work motivation has a significant influence on improving employee performance, especially in terms of discipline, responsibility, and work quality. Therefore, it is recommended that the management of Nur Corner Restaurant Jakarta improve the reward system, enhance leadership approaches, and develop more structured motivational strategies to optimize employee performance. Thus, work motivation has an important role in improving employee performance at Nur Corner Restaurant Jakarta.

FROM VIRAL TO TRUST: PERAN BRAND TRUST DALAM MEMEDIASI PENGARUH VIRAL MARKETING, INFLUENCER MARKETING, DAN ONLINE CUSTOMER REVIEW TERHADAP PURCHASE INTENTION PRODUK GLAD2GLOW DI TIKTOK SHOP

2026-07-01T05:12:03+00:00

This study aims to analyze the influence of viral marketing, influencer marketing, and online customer review on purchase intention with brand trust as a mediating variable for Glad2Glow skincare products on TikTok Shop. This research employed a quantitative method using purposive sampling techniques involving 180 respondents who are active TikTok users and follow the official Glad2Glow account. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through SmartPLS 4.0 software. The results indicate that viral marketing, influencer marketing, and online customer review have a positive and significant effect on brand trust, while influencer marketing and brand trust also have a positive and significant effect on purchase intention. However, viral marketing and online customer review do not have a direct significant effect on purchase intention. In addition, brand trust is proven to mediate the influence of viral marketing, influencer marketing, and online customer review on purchase intention for Glad2Glow products on TikTok Shop. These findings indicate that the success of digital marketing is not only determined by the wide reach of content on social media, but also by the company’s ability to build and maintain consumer trust in the brand.

Pengaruh store atmosphere dan kualitas layanan terhadap minat pembelian ulang melalui kepuasan konsumen sebagai variabel mediasi pada outlet beli kopi di sidoarjo

2026-07-01T04:55:15+00:00

This study aims to determine the effect of store atmosphere and service quality on repurchase intention through consumer satisfaction as a mediating variable at Beli Kopi outlets in Sidoarjo. This study used a quantitative approach with descriptive methods. The population in this study were all Beli Kopi consumers in Sidoarjo, while the research sample consisted of 160 respondents obtained using a non-probability sampling technique with an accidental sampling method. Data collection was conducted by distributing questionnaires using a Likert scale. Data analysis used Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of the SmartPLS 4.0 application. The results showed that store atmosphere has a positive and significant effect on consumer satisfaction and repurchase intention. Service quality also has a positive and significant effect on customer satisfaction and repurchase intention. Furthermore, customer satisfaction has a positive and significant effect on repurchase intention. The study also demonstrated that customer satisfaction mediates the influence of store atmosphere and service quality on repurchase intention at Beli Kopi outlets in Sidoarjo. Therefore, the better the store atmosphere and the better the service quality, the higher the level of customer satisfaction, which in turn encourages repeat purchases.

THE INFLUENCE OF PRICE AND PRODUCT VARIETY ON IMPULSE BUYING THROUGH POSITIVE EMOTION AMONG GENERATION Z CONSUMERS OF SCARLETT PERFUME ON TIKTOK SHOP

2026-07-01T04:49:28+00:00

This study aims to analyze the effect of price and product variety on impulse buying through positive emotion among Generation Z consumers of Scarlett perfume on TikTok Shop. This study employed a quantitative approach using an explanatory research method. A total of 150 respondents were selected through purposive sampling. Data were collected using an online questionnaire distributed via Google Forms and analyzed using the Partial Least Square (PLS) method. The results indicate that price has a positive and significant effect on impulse buying, whereas product variety has no significant effect on impulse buying. In addition, price and product variety have positive and significant effects on positive emotion, which also positively and significantly influences impulse buying. Furthermore, positive emotion mediates the relationship between price and impulse buying, as well as between product variety and impulse buying among Generation Z consumers of Scarlett perfume on TikTok Shop. This study is expected to contribute to the marketing literature, particularly regarding impulse buying behavior among Generation Z in the digital era, and to provide practical insights for businesses in developing pricing strategies and product variety to enhance consumers' positive emotions and encourage impulse buying.

TEKNOLOGI INFORMASI DALAM KOMUNIKASI DAN NEGOSIASI BISNIS

2026-07-01T09:49:05+00:00

Penelitian ini bertujuan untuk mengkaji peran komunikasi dan negosiasi dalam menciptakan hubungan bisnis yang efektif antara perusahaan dan klien. Penelitian dilakukan dengan pendekatan kualitatif melalui studi literatur, yaitu dengan menelaah berbagai teori, hasil penelitian terdahulu, serta pendapat para ahli yang berkaitan dengan komunikasi bisnis dan strategi negosiasi. Hasil kajian menunjukkan bahwa komunikasi, baik secara verbal maupun nonverbal, memiliki peranan penting dalam membangun pemahaman bersama, meningkatkan kepercayaan, dan mendukung kelancaran kegiatan bisnis. Selain itu, negosiasi berfungsi sebagai sarana untuk menyelesaikan perbedaan kepentingan melalui beberapa tahapan, mulai dari perencanaan, persiapan, pengumpulan informasi, proses penawaran, hingga tercapainya kesepakatan. Keberhasilan negosiasi dipengaruhi oleh kemampuan interpersonal, strategi yang diterapkan, serta pemahaman terhadap latar belakang budaya masing-masing pihak. Dengan demikian, penerapan komunikasi dan negosiasi yang efektif dapat membantu perusahaan menjalin hubungan yang berkelanjutan dengan klien serta mendukung keberlangsungan dan perkembangan bisnis dalam jangka panjang.

PENGARUH PRODUK, HARGA, LOKASI, DAN SIKAP KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN MINUMAN TEH HIJAU (STUDI KASUS PADA DAPUR TEA IJO CABANG GUNUNG GANGSIR, KABUPATEN PASURUAN)

2026-07-01T07:46:29+00:00

The development of the home-based industry in East Java shows an increasingly dynamic competition alongside the rising public interest in trendy contemporary beverages. One highly sought-after beverage is green tea, owing to its image as a practical, refreshing drink that aligns with modern lifestyles. Among the tea-based beverage businesses developing in Pasuruan Regency is Dapur Tea Ijo, specifically the Gunung Gangsir Branch. This business was selected as the research object due to its strategic location near community activities, despite still facing unstable daily sales fluctuations. This study focuses on analyzing the influence of product, price, location, and consumer attitude variables on purchasing decisions for green tea beverages, both simultaneously and partially, as well as identifying the most dominant variable. The research method employed is associative quantitative with a survey approach. The sampling technique was conducted via accidental sampling, involving a total of 50 respondents. Data analysis used multiple linear regression, instrument testing (validity and reliability), classical assumption testing, and hypothesis testing (F-test and t-test) processed through IBM SPSS 16 software. The results indicated that, simultaneously, all four variables have a significant effect on purchasing decisions. Partially, however, only the product and price variables proved to have a positive and significant impact, whereas the location and consumer attitude variables did not show a significant effect. The price variable was found to be the most dominant factor influencing purchasing decisions for green tea beverages at Dapur Tea Ijo, Gunung Gangsir Branch.

PENGARUH ORIENTASI PASAR DAN DIGITAL MARKETING TERHADAP COMPETITIVE ADVANTAGE DIMEDIASI OLEH INOVASI PRODUK PADA UMKM BATIK DI SIDOARJO

2026-07-01T04:39:02+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi pasar dan digital marketing terhadap competitive advantage melalui inovasi produk pada UMKM Batik di Kabupaten Sidoarjo. Penelitian dilakukan karena persaingan industri batik semakin ketat, sehingga pelaku UMKM dituntut mampu memahami kebutuhan pasar, memanfaatkan teknologi digital, serta menciptakan inovasi produk agar tetap memiliki keunggulan kompetitif. Variabel yang digunakan dalam penelitian ini meliputi orientasi pasar, digital marketing, inovasi produk, dan competitive advantage. Penelitian ini menggunakan metode kuantitatif dengan pendekatan explanatory research. Populasi dalam penelitian ini adalah seluruh pelaku UMKM Batik di Kabupaten Sidoarjo sebanyak 39 UMKM, dengan teknik sampling jenuh sehingga seluruh populasi dijadikan sampel penelitian. Data diperoleh melalui penyebaran kuesioner menggunakan skala Likert. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4. Pengujian dilakukan melalui evaluasi outer model dan inner model yang meliputi uji validitas, reliabilitas, R-Square, Q-Square, f-Square, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa orientasi pasar dan digital marketing berpengaruh positif terhadap inovasi produk. Inovasi produk juga berpengaruh positif terhadap competitive advantage. Namun, orientasi pasar dan digital marketing tidak memberikan pengaruh langsung yang signifikan terhadap competitive advantage. Penelitian ini membuktikan bahwa inovasi produk mampu memediasi penuh pengaruh orientasi pasar dan digital marketing terhadap competitive advantage pada UMKM Batik di Kabupaten Sidoarjo. Dengan demikian, peningkatan keunggulan kompetitif UMKM batik lebih efektif dicapai melalui pengembangan inovasi produk yang didukung oleh pemahaman pasar dan pemanfaatan digital marketing.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023-2025

2026-07-02T11:04:28+00:00

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan leverage terhadap nilai perusahaan pada perusahaan sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2023–2025. Penelitian ini menggunakan desain kuantitatif asosiatif kausal. Populasi penelitian sebanyak 37 perusahaan sektor Consumer Goods yang terdaftar di BEI, dengan teknik purposive sampling diperoleh 15 perusahaan dan 42 observasi valid (data pooled) setelah pengeluaran data outlier. Analisis data dilakukan dengan regresi linier berganda menggunakan IBM SPSS Statistics 25. Hasil penelitian menunjukkan: (1) profitabilitas yang diproksikan dengan Return on Assets (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan (t = 3,465; sig. = 0,001 < 0,05); (2) leverage yang diproksikan dengan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap nilai perusahaan (t = –0,282; sig. = 0,779 > 0,05); serta (3) profitabilitas dan leverage secara simultan berpengaruh signifikan terhadap nilai perusahaan (F = 7,195; sig. = 0,002 < 0,05). Nilai Adjusted R Square sebesar 0,232 menunjukkan bahwa kedua variabel independen mampu menjelaskan 23,2% variasi nilai perusahaan, sedangkan sisanya sebesar 76,8% dijelaskan oleh variabel lain di luar model. Temuan ini mendukung Signaling Theory, di mana profitabilitas menjadi sinyal positif yang kredibel bagi investor, sementara tingkat leverage sampel yang relatif rendah dan stabil belum mencapai titik yang cukup material untuk memengaruhi persepsi pasar.

Ketahanan Likuiditas dan Solvabilitas di Tengah Tekanan Profitabilitas: Analisis Rasio Keuangan PT Hanjaya Mandala Sampoerna Tbk Tahun 2024–2025

2026-07-01T14:18:20+00:00

This study aims to analyze the financial performance of PT Hanjaya Mandala Sampoerna Tbk for the 2024–2025 period using a financial ratio analysis approach, which includes liquidity, activity, solvency, and profitability ratios. The research method employed is descriptive quantitative, utilizing secondary data in the form of the company's audited financial statements for the years 2024 and 2025.

The results indicate that the liquidity ratio experienced an increase, as shown by the current ratio rising from 1.63 to 1.76 and the quick ratio from 0.68 to 0.77, although the quick ratio remains below the ideal standard. The activity ratio showed a decrease in inventory turnover from 4.56x to 4.29x, but the total asset turnover increased from 1.23x to 1.27x. The solvency ratio improved, with the debt-to-asset ratio decreasing from 45.01% to 44.95% and the debt-to-equity ratio from 81.87% to 81.67%, indicating a reduced dependence on debt.Meanwhile, the profitability ratio revealed a contradictory phenomenon: gross profit increased by 11.24% to Rp20.62 trillion, but net profit fell by 0.55% to Rp6.61 trillion due to a 14.44% increase in general and administrative expenses, a 51.90% decline in finance income, a 301% spike in other expenses, and a 38.08% increase in tax expenses. The profit margin was recorded to increase from 5.64% to 5.89%, while ROA and ROE experienced slight decreases from 12.89% to 12.82% and from 23.44% to 23.29%, respectively. Overall, PT Hanjaya Mandala Sampoerna Tbk maintains a sound and stable financial condition, but needs to control its operating expenses to improve net profit in the future.

PENGARUH KUALITAS LAYANAN DAN BIAYA PENDIDIKAN TERHADAP KEPUASAN ORANG TUA

2026-07-01T13:55:24+00:00

This study aims to examine the effect of service quality and education costs on parents satisfaction at kindergarten. The research used a quantitative approach with a survey method involving 120 parents of students as respondents. Data were collected using Likert-scale questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with SPSS. The results show that service quality has a positive and significant effect on parents satisfaction. Education costs also have a positive and significant effect on parents satisfaction. Simultaneously, service quality and education costs significantly affect parents satisfaction with an R-square value of 0.642, indicating that 64.2% of parents satisfaction can be explained by the two independent variables. These findings imply that schools need to improve service responsiveness, teacher-parent communication, facility quality, and transparent education cost management to increase parents trust and satisfaction.

PRAKTIK PAYLATER DALAM PERSPEKTIF ISLAM: ANALISIS TERHADAP UNSUR RIBA, GHARAR, DAN ISRAF PADA TRANSAKSI DIGITAL

2026-06-28T23:13:58+00:00

The development of PayLater services within the financial technology (fintech) ecosystem has provided easier access to financing for consumers; however, it has also raised various concerns from the perspective of Islamic business ethics. This study aims to analyze PayLater practices based on Sharia principles, particularly concerning the elements of riba, gharar, and israf. The research employs a qualitative library research method with a descriptive-analytical approach. The findings indicate that conventional PayLater practices potentially involve elements of riba through interest charges and late-payment penalties that generate profits for service providers. Furthermore, elements of gharar arise from unclear contractual arrangements, information asymmetry, and a lack of transparency regarding transaction costs and risks. From the consumer behavior perspective, the ease of access provided by PayLater contributes to increased consumptive behavior and israf, which contradict Islamic principles of wealth management.

Analisis Strategi Peningkatan Kualitas Sumber Daya Manusia Melalui Implementasi Indikator KPI Pada Divisi Operasional PT. Bank OCBCNISP Tbk

2026-06-30T19:11:34+00:00

This research is titled Analysis of Strategies to Improve Human Resource Quality Through the Implementation of KPI Indicators in the Operational Division of PT. Bank OCBCNISP Tbk. The purpose of this study is to understand the phenomenon and obtain empirical evidence, as well as conclusions about the strategies carried out by PT. Bank OCBCNISP Tbk and their effectiveness. This type of research is a document study, descriptive qualitative in nature, because this research seeks to analyze and interpret based on written documents. Data collection techniques include interviews and documentation. The interview technique used is unstructured interviews. Interviews were conducted with 5 managers and 5 operational employees. Data analysis was carried out using the BCG Matrix model to map the position of KPI indicators based on two dimensions, namely, the level of contribution to operational performance and the level of implementation difficulty. The results of this study show that KPI indicators can be classified into four quadrants: (1) Stars, Defect / Human Error KPI, Fulfillment of SLA, and No Operational Loss, have high contributions and are easy to implement, so they need to be maintained and improved. (2) Question Marks, Continuous Improvement / Process Simplification KPI and Agile Operation / Multitasking Implementation, have high contributions but are difficult to implement. (3) Cash Cows, Profit after Tax and OPEX below budget / Efficiency KPI, have stable contributions and are easy to implement. (4) Dogs, Internal Customer Survey, Productivity, Training, New Activity, Competencies, and Value KPI, have stable contributions and tend not to significantly impact evaluations.

Keywords: Strategy, HR Quality, Key Performance Indicator

ANALISIS PENGENDALIAN KUALITAS PRODUK TEMPE MENGGUNAKAN STATISTICAL QUALITY CONTROL (SQC) DAN FAILURE MODE AND EFFECT ANALYSIS (FMEA) PADA UMKM TEMPE IBU IDA ALISA

2026-07-02T14:20:57+00:00

Abstrak. UMKM Tempe Ibu Ida Alisa masih menghadapi masalah terkait kualitas yang tercermin dari banyaknya produk yang tidak sesuai dengan standar. Penelitian ini bertujuan untuk menentukan jenis kerusakan yang paling sering terjadi, mengidentifikasi faktor-faktor penyebab, serta merancang rekomendasi perbaikan dengan memanfaatkan metode Statistical Quality Control dan Failure Mode and Effect Analysi. Temuan dari penelitian ini menunjukkan bahwa dari total 41. 955 unit yang diproduksi, terdapat 3. 368 unit (8,03%) yang mengalami cacat, yang terdiri dari tempe keras/kering sebanyak 1. 862 unit (55,29%) dan tempe yang tidak padat sebanyak 1. 506 unit (44,71%). Hasil p-chart mengindikasikan bahwa proses produksi belum dikelola dengan baik secara statistik, sementara analisis fishbone mengungkapkan penyebab cacat yang berhubungan dengan faktor manusia, metode, bahan, mesin, lingkungan, dan pengukuran. Analisis FMEA menunjukkan nilai Risk Priority Number (RPN) tertinggi sebesar 200 terkait dengan dosis ragi, standar fermentasi, suhu fermentasi, dan waktu fermentasi. Rekomendasi perbaikan diarahkan pada standarisasi proses fermentasi, pengaturan suhu dan durasi fermentasi, serta pelatihan bagi karyawan.

Kata Kunci: Pengendalian Kualitas, SQC, FMEA, Tempe.

PENGARUH KETERLIBATAN KERJA DAN FLEXIBLE WORKING ARRANGEMENT TERHADAP WORK LIFE BALANCE PADA KARYAWAN PT DHASATRA MONEY TRANSFER

2026-07-02T19:02:51+00:00

Abstract. This study aims to analyze the effect of Job Involvement and Flexible Working Arrangement on Work Life Balance of PT Dhasatra Money Transfer employees. This type of research is descriptive quantitative with data analysis methods consisting of descriptive statistical analysis, classical assumption test, regression analysis, correlation coefficient test, hypothesis test, and determination coefficient test with SPSS version 25 program. The data sources used in this study are secondary data sources. The results of this study indicate that the Job Involvement variable has a calculated t value> t table (2.340> 2.0395) with a significance value of 0.026 <0.05, meaning that there is a positive and significant partial influence between Job Involvement and Work Life Balance. The Flexible Working Arrangement variable has a calculated t value> t table (2.521> 2.0395) and a significance value of 0.017 <0.05, meaning that there is a positive and significant partial influence between Flexible Working Arrangement and Work Life Balance. The results of the F test show that the calculated f value is > f table (8.128 > 0.05) so that H03 is rejected and Ha3 is accepted, meaning that there is a simultaneous influence between Work Involvement and Flexible Working Arrangement on Work Life Balance.

Keywords: Work Involvement, Flexible Working Arrangement, Work Life Balance

PENGARUH GAYA KEPEMIMPINAN DAN LABOUR TURNOVER TERHADAP KINERJA KARYAWAN PT PERMODALAN NASIONAL MADANI MEKAAR AREA TANGERANG I

2026-07-02T18:44:53+00:00

Abstract. This study aims to determine the effect of leadership style and labour turnover on employee performance at PT Permodalan Nasional Madani (PNM) Mekaar Area Tangerang 1. The research method used is a quantitative approach with an associative type of research. Data collection techniques were carried out through the distribution of questionnaires to 57 respondents who are employees of PNM Mekaar. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²) with the assistance of SPSS version 27. The results of the study indicate that partially, leadership style has a positive and significant effect on employee performance, with a t-value of 6.619 > t-table of 2.004 and a significance value of 0.009 < 0.05. Labour turnover also has a positive and significant effect on employee performance, with a t-value of 9.794 > t-table of 2.004 and a significance value of 0.008 < 0.05. Simultaneously, leadership style and labour turnover have a significant effect on employee performance, with an F-value of 4.292 > F-table of 3.168 and a significance value of 0.019 < 0.05. The coefficient of determination (R²) is 0.137, which means that both independent variables contribute 13.7% to employee performance, while the remaining 86.3% is influenced by other factors outside this study.

Keywords: Leadership Style, Labour Turnover, Employee Performance.

PENGARUH BUDAYA KESELAMATAN KESEHATAN KERJA (K3) DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PADA PT BUANA RAYA LESTARI

2026-07-02T19:17:54+00:00

The purpose of this study is to examine the effect of Occupational Health and Safety Culture (K3) and Physical Work Environment on Employee Performance at PT Buana Raya Lestari. This study employs a causal associative method with a quantitative approach. The sampling technique used is saturated sampling, involving a total of 60 respondents. The results of the study indicate that Occupational Health and Safety Culture (K3) has a significant effect on Employee Performance, with a correlation coefficient of 0.512, indicating a moderate level of relationship. The hypothesis testing shows that t-count is greater than t-table (4.541 > 2.002), therefore H₀ is rejected and H₁ is accepted, which means that there is a partial effect of K3 Culture on Employee Performance at PT Buana Raya Lestari. Furthermore, the Physical Work Environment has a significant effect on Employee Performance, with a correlation coefficient of 0.658, indicating a strong level of relationship. The hypothesis testing shows that t-count is greater than t-table (6.661 > 2.002), thus H₀ is rejected and H₁ is accepted, meaning that there is a partial effect of the Physical Work Environment on Employee Performance at PT Buana Raya Lestari. Simultaneously, Occupational Health and Safety Culture (K3) and Physical Work Environment have a significant effect on Employee Performance, with a correlation coefficient of 0.562, indicating a strong relationship. The hypothesis testing shows that F-count is greater than F-table (36.629 > 3.16), therefore H₀ is rejected and H₁ is accepted, indicating that there is a simultaneous effect of K3 Culture and Physical Work Environment on Employee Performance at PT Buana Raya Lestari.

ANALISIS KUALITAS PELAYANAN DALAM MENINGKATKAN KEPUASAN KONSUMEN PADA CV LANGEN RASA

2026-07-06T03:48:22+00:00

. Service quality is one of the key factors influencing customer satisfaction and business sustainability. CV Langen Rasa, a company engaged in the distribution of fresh vegetables to hotels and restaurants, must maintain excellent service quality to meet customer expectations amid increasing competition. This study aims to analyze the quality of service provided by CV Langen Rasa in improving customer satisfaction. The research employed a qualitative descriptive approach. Data were collected through observation, interviews, and documentation involving the owner, employees, and customers of CV Langen Rasa. The collected data were analyzed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that the quality of service at CV Langen Rasa has generally been implemented effectively through reliability in product delivery, responsiveness to customer requests and complaints, assurance of product quality, empathy toward customer needs, and adequate physical facilities. These service dimensions contribute positively to customer satisfaction by fostering trust, loyalty, and long-term business relationships. However, several challenges remain, including fluctuations in product availability due to weather conditions and limitations in human resources during peak demand periods. The study implies that continuous improvement in service quality, supported by effective communication, employee competency development, and service innovation, is essential to enhance customer satisfaction and strengthen the company's competitiveness in the hospitality supply industry.

Keywords: competitiveness; customer satisfaction; CV Langen Rasa; service quality; qualitative research.

PENGARUH KOMUNIKASI DAN KERJASAMA TIM TERHADAP KINERJA KARYAWAN PADA CV. HALUAN TEKNIK TANGERANG

2026-07-06T17:34:30+00:00

This study aims to determine the effect of communication and teamwork on employee performance at CV. Haluan Teknik Tangerang. The research method used was quantitative with data collection techniques through questionnaires. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, simple linear regression analysis, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using the SPSS program. The results showed that communication had a positive and significant effect on employee performance with the regression equation Y = 1.985 + 0.955X₁, a correlation value of 0.918, and a coefficient of determination of 84.3%. The t-test results showed that t count > t table (16.532 > 1.675) with a significance value of 0.000 < 0.05. Teamwork also had a positive and significant effect on employee performance with the regression equation Y = 5.396 + 0.862X₂, a correlation value of 0.887, and a coefficient of determination of 78.7%. The t-test results showed that t count > t table (13.723 > 1.675) with a significance value of 0.000 < 0.05. Simultaneously, communication and teamwork had a significant effect on employee performance with the regression equation Y = 1.620 + 0.673X₁ + 0.290X₂, a correlation value of 0.926, and a coefficient of determination of 85.8%. The F-test results showed that F count > F table (150.857 > 3.18) with a significance value of 0.000 < 0.05.

PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PENANGANAN PRASARANA DAN SARANA UMUM (PPSU) PADA KANTOR KELURAHAN PONDOK LABU JAKARTA SELATAN

2026-07-06T17:52:16+00:00

The purpose of this study was to determine the effect of the Work Environment and Work Discipline on the Performance of Public Infrastructure and Facilities Handling (PPSU) employees at the Pondok Labu Urban Village Office, South Jakarta. This study employed a quantitative approach. The sampling technique used was saturated sampling, with a total of 67 respondents. The data analysis methods included validity testing, reliability testing, classical assumption testing, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results showed that the Work Environment had a positive and significant effect on Employee Performance, as indicated by a t-value of 14.403, which was greater than the t-table value of 1.997. Work Discipline also had a positive and significant effect on Employee Performance, as indicated by a t-value of 19.753, which was greater than the t-table value of 1.997. Furthermore, the Work Environment and Work Discipline simultaneously had a positive and significant effect on Employee Performance, as indicated by an F-value of 197.815, which was greater than the F-table value of 2.74. These findings indicate that the Work Environment and Work Discipline are important factors in improving the performance of PPSU employees at the Pondok Labu Urban Village Office, South Jakarta.

PENGARUH KUALITAS PRODUK DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA UMKM ICHA BAKERY TANGERANG SELATAN

2026-07-06T18:11:08+00:00

The purpose of this study is to determine the effect of product quality and price perception on purchasing decisions at Icha Bakery, a small and medium-sized enterprise in South Tangerang. The research method used is quantitative with an associative approach. The population in this study is Icha Bakery consumers, with a sample size of 96 respondents obtained using accidental sampling. Data collection was conducted through questionnaires, while data analysis was performed using simple linear regression and multiple linear regression. The results showed that product quality (X1) and price perception (X2) had a positive and significant effect on purchasing decisions (Y) with the regression equation Y = 13,708 + 0,308 X1 + 0,558 X2. The coefficient of determination had a simultaneous effect of 74,2%. The partial hypothesis test obtained a result for product quality (X1) of t count > t table (7,097 > 1,985), so Ho1 was rejected and Ha1 was accepted. This means that there is a positive and significant effect between the independent variable, namely product quality (X1), and the purchase decision (Y). The partial hypothesis test results for price perception (X2) show that t count > t table (7,589 > 1.985), so Ho2 is rejected and Ha2 is accepted. This means that there is a positive and significant influence between the independent variable, price perception (X2), and the purchase decision (Y). Simultaneous hypothesis testing between product quality (X1) and price perception (X2) variables yielded a result of F count > F table or (113,612 > 3.09). Thus, Ho3 is rejected and Ha3 is accepted, meaning that there is a significant simultaneous effect between product quality (X1) and price perception (X2) on purchasing decisions (Y) at Icha Bakery, a small and medium-sized enterprise in South Tangerang.

PENGARUH EMAIL MARKETING DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK TONER PRINTER DI PT BINTANG SETYA MEDIA CIPUTAT

2026-07-06T20:05:40+00:00

This study aims to determine the influence of Email Marketing and Brand Awareness on Purchase Decisions at PT Bintang Setya Media Ciputat. The data analysis in this study was conducted using SPSS version 25. The research method employed was a quantitative approach. The population consisted of 700 consumers of PT Bintang Setya Media Ciputat, based on sales data from the 2020–2024 period. Using the Slovin formula with a 10% margin of error, a sample of 88 respondents was obtained. The data analysis techniques included validity testing, reliability testing, classical assumption testing, descriptive analysis, simple linear regression analysis, multiple linear regression analysis, correlation coefficient testing, coefficient of determination testing, t-test, and F-test. The results showed that Email Marketing (X1) had a positive and significant effect on Purchase Decisions (Y) with a coefficient of determination value of 14.7%. The hypothesis testing result indicated that the t-value was greater than the t-table value (3.855 > 1.987), therefore H01 was rejected and Ha1 was accepted. The partial correlation coefficient test between Brand Awareness (X2) and Purchase Decisions (Y) produced a correlation coefficient of 0.454, indicating a moderate level of relationship between the two variables. The coefficient of determination was 20.7%, while the remaining 79.3% was influenced by other factors outside this study. The partial hypothesis testing (t-test) for Brand Awareness (X2) on Purchase Decisions (Y) showed that the t-value was greater than the t-table value (4.732 > 1.987), with a significance value of 0.000 < 0.05. Furthermore, the simultaneous hypothesis testing (F-test) of Email Marketing (X1) and Brand Awareness (X2) on Purchase Decisions (Y) indicated that the F-value was greater than the F-table value (14.865 > 2.10), with a significance value of 0.000 < 0.05. Therefore, H03 was rejected and Ha3 was accepted, meaning that Email Marketing and Brand Awareness simultaneously have a positive and significant effect on Purchase Decisions.

ANALISIS KUALITAS PELAYANAN DALAM MEMBENTUK LOYALITAS PELANGGAN AYAM POTONG PADA CV PANJI JAYA ABADI CIPUTAT

2026-07-07T01:49:04+00:00

This study aims to determine the role of service quality in building customer loyalty at CV Panji Jaya Abadi. The study used a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis used the Miles and Huberman model. The results showed that fast, friendly, responsive service and timely delivery influenced customer satisfaction and loyalty. In addition, good communication between the company and customers also increased customer trust in CV Panji Jaya Abadi. Based on the SWOT analysis, the company has strengths in service and product quality, but still has weaknesses in promotion and price competition. Thus, service quality has an important role in maintaining customer loyalty at CV Panji Jaya Abadi.

PENGARUH KOMPENSASI DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA DEPARTEMEN HOUSEKEEPING APARTEMEN THE PAKUBUWONO SPRING JAKARTA SELATAN

2026-07-07T02:13:49+00:00

The objective of this study is to examine the effect of compensation and work discipline on employee work productivity in the Housekeeping Department of The Pakubuwono Spring Apartment, South Jakarta, both partially and simultaneously. This study employs a quantitative research method. The sampling technique used is the Saturated sample method, resulting in a total sample of 60 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of this study are as follows: The analysis of the effect of the compensation variable (X1) on employee work productivity (Y) is based on the regression equation Y = 4.415 + 1.243X1. The correlation coefficient value is 0.661, indicating a strong relationship between the two variables. The coefficient of determination shows that compensation contributes 43.7% to employee work productivity, while the remaining 56.3% is influenced by other factors. Based on the hypothesis test, the calculated t-value is greater than the t-table value (7.162 > 2.001); therefore, H₀ is rejected and H₁ is accepted. This indicates that compensation has a significant effect on employee work productivity in the Housekeeping Department of The Pakubuwono Spring Apartment, South Jakarta. The analysis of the effect of the work discipline variable (X2) on employee work productivity (Y) is based on the regression equation Y = 7.427 + 1.137X2. The correlation coefficient value is 0.711, indicating a strong relationship between the two variables. The coefficient of determination shows that work discipline contributes 50.6% to employee work productivity, while the remaining 49.4% is influenced by other factors. Based on the hypothesis test, the calculated t-value is greater than the t-table value (7.838 > 2.001); therefore, H₀ is rejected and H₂ is accepted. This indicates that work discipline has a significant effect on employee work productivity in the Housekeeping Department of The Pakubuwono Spring Apartment, South Jakarta.Furthermore, the simultaneous effect of compensation (X1) and work discipline (X2) on employee work productivity (Y) is based on the regression equation Y = 4.755 + 0.375X1 + 0.865X2. The correlation coefficient value between the independent variables and the dependent variable is 0.853, indicating a strong relationship. The coefficient of determination shows that compensation and work discipline simultaneously contribute 51.7% to employee work productivity, while the remaining 48.3% is influenced by other factors. Based on the hypothesis test, the calculated F-value is greater than the F-table value (27.439 > 3.160); therefore, H₀ is rejected and H₃ is accepted. This means that compensation and work discipline simultaneously have a highly significant effect on employee work productivity in the Housekeeping Department of The Pakubuwono Spring Apartment, South Jakarta.

ANALISIS SISTEM ANTREAN UNTUK MENGOPTIMALKAN WAKTU TUNGGU PESANAN ONLINE PADA RESTORAN LIMAU NASI DAUN JERUK

2026-07-07T02:59:47+00:00

Lonjakan layanan pesan antar makanan digital telah menghadirkan tantangan operasional bagi restoran lokal, khususnya terkait sinkronisasi pemenuhan pesanan makan di tempat dan pesanan daring. Penelitian ini bertujuan untuk menganalisis sistem antrean pada Restoran Limau - Nasi Daun Jeruk guna mengoptimalkan waktu tunggu pengemudi ojek online pada jam sibuk. Kajian ini menggunakan pendekatan penelitian operasional kuantitatif dengan model antrean Multi-Channel Single Phase. Data primer mengenai tingkat kedatangan dan tingkat pelayanan akan dikumpulkan melalui observasi langsung menggunakan stopwatch selama periode puncak makan siang. Hasil yang diharapkan berupa perhitungan matematis yang mengidentifikasi hambatan operasional (bottleneck) serta memberikan angka pasti mengenai jumlah stasiun kerja atau personel yang dibutuhkan untuk menjaga efisiensi layanan. Kesimpulannya, optimalisasi kapasitas antrean akan mencegah waktu tunggu yang ekstrem, yang pada gilirannya meningkatkan stabilitas operasional restoran secara keseluruhan

ANALISIS PENERAPAN MAQĀṢID AL-SHARĪ'AH DALAM PERBANKAN SYARIAH DAN KETERKAITANNYA DENGAN MINAT MASYARAKAT DI INDONESIA

2026-07-07T10:05:52+00:00

This study analyzes the philosophical foundations and implementation of Maqāṣid al-Sharī'ah in Islamic banking in Indonesia and its linkage to public interest, using a normative-institutional approach with a Systematic Literature Review (SLR) of regulations, journals, and dissertations from 2020-2025. The findings show that Maqāṣid al-Sharī'ah functions not only as normative legitimacy but also as an instrument for social welfare, customer protection, and public trust. The integration of ESG values and the tawāzun principle contributes positively to public interest, despite challenges from low Islamic financial literacy. This study offers a conceptual framework linking maqāṣid al-sharī'ah with public interest through the pathways of ESG, tawāzun, and financial literacy, confirming that more consistent implementation strengthens Islamic banks' potential to attract public interest and their position in the national financial system.

PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT INTERTEKNO GRAFIKA SEJATI-JAKARTA SELATAN

2026-07-08T17:25:30+00:00

Abstract. The purpose of this study is to determine the effect of motivation and work environment on employee performance at PT Intertekno Grafika Sejati - South Jakarta, both partially and simultaneously. The research method used is a quantitative method with a descriptive and associative approach. The sampling technique uses saturated samples obtained by a sample of 60 respondents. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. Work motivation and work environment have a significant effect on employee performance with the regression equation value Y = 4.355 + 0.526X1 + 0.359X2. The correlation coefficient value or level of influence between the independent variable and the dependent variable is obtained at 0.760, which means that the Work Motivation (X1) and Work Environment (X2) variables have a very strong relationship with Employee Performance (Y). The determination coefficient value is 0.779 or 77.9% while the remaining 22.1% is influenced by other factors. Hypothesis test F count value > F table or (40.387 > 2.761). This is further supported by a p-value < signiﬁcant 0.05 (0.000 < 0.05). Therefore, H0 is rejected and H3 is accepted, indicating a significant simultaneous effect between work motivation and work environment on employee performance at PT Intertekno Grafika Sejati – South Jakarta.

Keywords: Work Motivation, Work Environment, Employee Performance

Inovasi Bisnis UMKM Melalui Pemanfaatan Media Sosial

2026-07-09T13:41:15+00:00

Abstract.

The development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize social media as a means of business innovation. However, many MSMEs are still unable to utilize social media optimally due to limited digital literacy, skills, and understanding of digital marketing strategies. This study aims to analyze the role of social media in supporting MSME business innovation, identify the benefits obtained, and identify various obstacles faced in its utilization. This study uses a qualitative method with a literature review approach, collecting secondary data from various scientific journals, articles, and related literature sources regarding MSME business innovation and the use of social media. Data are analyzed descriptively by categorizing, comparing, and interpreting the results of previous studies. The results show that social media plays a significant role in increasing marketing effectiveness, expanding market reach, strengthening brand awareness, building customer relationships, and improving the competitiveness and sustainability of MSME businesses. Furthermore, social media encourages business actors to innovate in marketing strategies through the use of digital content and various interactive features. However, the use of social media still faces obstacles such as low digital literacy, limited skills, and a lack of understanding of digital marketing. Therefore, improving digital competency through training and mentoring is an important factor in supporting the success of MSME digital transformation.

Keywords: business innovation, MSMEs, social media, digital marketing, competitiveness

Abstrak.

Perkembangan teknologi digital telah mendorong Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan media sosial sebagai sarana inovasi bisnis. Namun, banyak UMKM masih belum mampu memanfaatkan media sosial secara optimal karena keterbatasan literasi digital, keterampilan, dan pemahaman strategi pemasaran digital. Studi ini bertujuan untuk menganalisis peran media sosial dalam mendukung inovasi bisnis UMKM, mengidentifikasi manfaat yang diperoleh, dan mengidentifikasi berbagai kendala yang dihadapi dalam pemanfaatannya. Studi ini menggunakan metode kualitatif dengan pendekatan tinjauan pustaka, mengumpulkan data sekunder dari berbagai jurnal ilmiah, artikel, dan sumber literatur terkait mengenai inovasi bisnis UMKM dan penggunaan media sosial. Data dianalisis secara deskriptif dengan mengkategorikan, membandingkan, dan menafsirkan hasil penelitian sebelumnya. Hasil penelitian menunjukkan bahwa media sosial memainkan peran penting dalam meningkatkan efektivitas pemasaran, memperluas jangkauan pasar, memperkuat kesadaran merek, membangun hubungan pelanggan, dan meningkatkan daya saing serta keberlanjutan bisnis UMKM. Lebih lanjut, media sosial mendorong pelaku bisnis untuk berinovasi dalam strategi pemasaran melalui penggunaan konten digital dan berbagai fitur interaktif. Namun, penggunaan media sosial masih menghadapi kendala seperti rendahnya literasi digital, keterbatasan keterampilan, dan kurangnya pemahaman tentang pemasaran digital. Oleh karena itu, peningkatan kompetensi digital melalui pelatihan dan pendampingan merupakan faktor penting dalam mendukung keberhasilan transformasi digital UMKM.

Kata Kunci: inovasi bisnis, UMKM, media sosial, pemasaran digital, daya saing

Penerapan Metode Hungarian Dalam Optimalisasi Penugasan Karyawan Sebagai Upaya Peningkatan Kualitas Pelayanan Pada Tirtamulya Cafe'

2026-07-10T11:17:14+00:00

Tirtamulya Cafe is a Micro, Small, and Medium Enterprise (MSME) operating in the food and beverage sector. Currently, the allocation of employee tasks at the cafe does not align with individual capabilities, resulting in inefficient service processes and customer complaints. This study aims to determine the most effective task assignment by applying a descriptive quantitative approach using the Hungarian Method. Data were collected through observation and interviews. The results indicate a minimum total time of 13 minutes, with the following task allocation: Ananta as a waiter (7 minutes), Reva at the bar (3 minutes), and Reza as the cashier (3 minutes). These findings demonstrate that the method enables more accurate job placement, thereby enhancing service efficiency and supporting Tirtamulya Cafe's operational performance.

Pengaruh Pemahaman Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Penfui Timur Kecamatan Kupang Tengah Kabupaten Kupang Provinsi NTT

2026-07-07T16:07:08+00:00

This study aims to analyze the effect of Tax Understanding and Tax Socialization on Taxpayer Compliance in Paying Land and Building Tax (PBB) for the period 2023–2025. The independent variables used in this study are tax understanding (X1) and tax socialization (X2), while the dependent variable is taxpayer compliance in paying PBB (Y). The research method employed is a quantitative method with a descriptive approach. The population in this study consisted of PBB taxpayers in East Penfui Village, with a sample size of 50 respondents determined using purposive sampling technique. Data collection was carried out through distributing questionnaires to respondents. Data analysis used the Statistical Product and Service Solutions (SPSS) application, which included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results of the study indicate that tax understanding has a positive and significant effect on taxpayer compliance in paying PBB. Tax socialization also has a positive and significant effect on taxpayer compliance. Simultaneously, tax understanding and tax socialization have a significant effect on taxpayer compliance in paying PBB. The coefficient of determination value indicates that the variables of tax understanding and tax socialization are able to explain the variation in taxpayer compliance, while the remainder is influenced by other variables outside the study. Based on these findings, it is expected that the village government and related agencies can enhance tax socialization activities and provide education to the community so that taxpayers' understanding improves, thereby increasing compliance in paying PBB.

ANALISIS TRANSPORTASI DALAM SISTEM LOGISTIK PADA PERUSAHAAN EKSPEDISI

2026-07-08T10:58:53+00:00

Transportation is a fundamental component of the logistics system, serving as the link between production, distribution, and consumption activities. Freight forwarding companies are required to provide delivery services that are fast, timely, secure, and efficient to meet the continuously evolving needs of customers. This study aims to analyze the role of transportation in the logistics systems of freight forwarding companies through a literature review approach. The research employs a descriptive qualitative literature review by examining books, scientific journals, and relevant reports related to transportation, logistics, and supply chain management. The findings indicate that the effectiveness of logistics systems is influenced by transportation mode selection, distribution route optimization, the utilization of information technology, the quality of human resources, and transportation cost management. Freight forwarding companies also face several operational challenges, including traffic congestion, rising fuel prices, inadequate infrastructure, and increasing customer expectations for faster delivery services. Therefore, companies need to optimize their transportation systems through digitalization, technology integration, and effective distribution strategies to enhance operational efficiency and maintain competitive advantage.

PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KEPUASAN KERJA KARYAWAN PT IRA KONSULTAN INDONESIA JAKARTA SELATAN

2026-07-12T06:17:51+00:00

Abstract. This study aims to determine the effect of financial and non-financial compensation on job satisfaction of PT Ira Konsultan Indonesia employees both partially and simultaneously. The research method used is a quantitative method. The population in this study were 50 employees of PT Ira Konsultan Indonesia with a sample size using the Slovin formula with a margin of error of 5%. A sample of 40 employees was obtained as research respondents. The data collection technique was by distributing questionnaires. The data analysis method used multiple linear regression tests, partial t tests and simultaneous f tests. The results of this study indicate that there is a positive influence between financial improvements on job satisfaction of PT Ira Konsultan Indonesia employees, this is evidenced by the results of the t-count value of 5.347> t-table 2.024 with a significant value of 0.000 <0.05. There is a positive and significant influence between non-financial improvements on job satisfaction of PT Ira Konsultan Indonesia employees, this is evidenced by the results of the t-count value of 5.055> t-table 2.024 with a significant value of 0.000 <0.05. Simultaneously, there is a positive and significant influence between financial and non-financial improvements on employee job satisfaction at PT Ira Konsultan Indonesia, this is proven by the results of multiple linear regression of Y = 2.789 + 0.572 X1 + 0.543 X2, the coefficient of determination value is 53.2%, and the calculated f value is 21.025 > f table 3.25 with a significant value of 0.000 < 0.05.

Keywords: Financial Compensation, Non-Financial Compensation, Job Satisfaction

ANALISIS PERILAKU MASYARAKAT PENGGUNA MOTOR LISTRIK DALAM UPAYA PEMELIHARAAN LINGKUNGAN YANG SEHAT (Studi Pada : Masyarakat Pengguna Motor Listrik)

2026-07-09T07:59:39+00:00

Penelitian ini bertujuan untuk menganalisis perilaku pro lingkungan masyarakat dalam penggunaan motor listrik, mengetahui persepsi masyarakat terhadap efektivitas penggunaan motor listrik, serta menganalisis minat masyarakat terhadap penggunaan motor listrik sebagai transportasi ramah lingkungan. Penggunaan motor listrik mulai berkembang sebagai salah satu alternatif transportasi yang dinilai lebih hemat energi dan ramah lingkungan. Namun, masih terdapat berbagai persepsi dan pertimbangan masyarakat dalam menggunakan motor listrik, baik dari segi perilaku, efektivitas penggunaan, maupun minat untuk beralih dari kendaraan berbahan bakar minyak. Oleh karena itu, penelitian ini dilakukan untuk memperoleh gambaran mengenai perilaku masyarakat pengguna motor listrik dalam upaya mendukung pemeliharaan lingkungan yang sehat. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapangan (field research). Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi terhadap masyarakat pengguna motor listrik. Analisis data dilakukan menggunakan teknik coding dengan bantuan perangkat lunak ATLAS.ti versi 9 melalui tahapan open coding, axial coding, selective coding, dan penyusunan network knowledge untuk menggambarkan hubungan antar konsep yang ditemukan dalam penelitian. Hasil penelitian menunjukkan bahwa perilaku pro lingkungan masyarakat pengguna motor listrik tercermin dari adanya kesadaran dalam menjaga lingkungan, kepedulian terhadap upaya mengurangi pencemaran udara, serta perilaku menggunakan kendaraan yang lebih ramah lingkungan. Persepsi masyarakat terhadap efektivitas penggunaan motor listrik pada umumnya bersifat positif karena dinilai lebih hemat biaya operasional, nyaman digunakan, dan sesuai untuk mobilitas sehari-hari. Meskipun demikian, masyarakat juga mengemukakan beberapa kendala, seperti keterbatasan jarak tempuh, waktu pengisian daya baterai, harga baterai yang relatif tinggi, serta belum meratanya fasilitas pengisian daya. Selain itu, minat masyarakat dalam menggunakan motor listrik dipengaruhi oleh manfaat ekonomi, kemudahan penggunaan, serta kepedulian terhadap lingkungan. Oleh karena itu, diperlukan dukungan dari pemerintah melalui penyediaan infrastruktur, sosialisasi, dan kebijakan yang dapat mendorong penggunaan motor listrik sebagai transportasi yang lebih ramah lingkungan..

Analisis Strategi Pemasaran Digital UMKM Jarea Coffee Menggunakan Pendekatan 4C dan Analisis SWOT

2026-07-09T08:23:50+00:00

Perkembangan teknologi digital telah mendorong Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan berbagai platform digital sebagai strategi pemasaran dalam meningkatkan daya saing usaha. Jarea Coffee merupakan salah satu UMKM di bidang coffee shop yang telah mengimplementasikan beberapa media pemasaran digital, yaitu Google Business Profile, Google Sites, dan TikTok Shop, untuk memperluas jangkauan pasar serta meningkatkan interaksi dengan pelanggan. Penelitian ini bertujuan untuk menganalisis strategi pemasaran digital UMKM Jarea Coffee menggunakan pendekatan 4C (Customer, Cost, Convenience, dan Communication) serta analisis SWOT sebagai dasar penyusunan strategi pengembangan usaha. Penelitian menggunakan metode deskriptif dengan pendekatan kualitatif. Data diperoleh melalui observasi, dokumentasi, dan studi literatur, kemudian dianalisis menggunakan pendekatan 4C dan matriks SWOT. Hasil penelitian menunjukkan bahwa pemanfaatan Google Business Profile mampu meningkatkan visibilitas usaha melalui informasi bisnis yang lengkap dan ulasan pelanggan, Google Sites berfungsi sebagai landing page yang mengintegrasikan berbagai kanal digital, sedangkan TikTok Shop berperan dalam memperluas jangkauan promosi dan penjualan melalui konsep social commerce. Berdasarkan analisis SWOT, Jarea Coffee memiliki kekuatan pada kualitas produk, pemanfaatan platform digital yang beragam, dan reputasi bisnis yang baik, namun masih menghadapi kelemahan berupa konsistensi pengelolaan konten digital dan optimalisasi fitur pemasaran. Berdasarkan pendekatan 4C, strategi pemasaran digital Jarea Coffee telah mampu memenuhi kebutuhan pelanggan, memberikan kemudahan akses informasi, menciptakan efisiensi biaya promosi, serta membangun komunikasi yang interaktif dengan konsumen. Hasil penelitian ini diharapkan dapat menjadi rekomendasi bagi Jarea Coffee dalam mengoptimalkan strategi pemasaran digital secara berkelanjutan

Pengembangan Teori Akuntansi Berbasis Nilai Keberlanjutan sebagai Pradigma Baru Dalam Meningkatkan Kualitas Pelaporan Keuangan

2026-07-12T03:40:30+00:00

Perkembangan lingkungan bisnis global telah mendorong perubahan paradigma dalam praktik akuntansi yang tidak lagi hanya berorientasi pada penyajian informasi keuangan, tetapi juga memperhatikan aspek keberlanjutan yang mencakup dimensi ekonomi, sosial, dan lingkungan. Kondisi tersebut menuntut adanya pengembangan teori akuntansi yang mampu menghasilkan pelaporan keuangan yang lebih komprehensif, transparan, dan relevan bagi berbagai pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengembangan teori akuntansi berbasis nilai keberlanjutan sebagai paradigma baru dalam meningkatkan kualitas pelaporan keuangan. Penelitian menggunakan metode studi literatur dengan pendekatan deskriptif kualitatif melalui penelaahan berbagai artikel ilmiah, buku, standar akuntansi, serta dokumen resmi yang berkaitan dengan teori akuntansi, sustainability accounting, dan pelaporan keberlanjutan. Analisis dilakukan dengan mengidentifikasi, membandingkan, dan mensintesis berbagai konsep serta hasil penelitian terdahulu sehingga diperoleh pemahaman yang komprehensif mengenai perkembangan teori akuntansi berbasis keberlanjutan. Hasil penelitian menunjukkan bahwa integrasi nilai keberlanjutan ke dalam pengembangan teori akuntansi mampu memperluas fungsi pelaporan keuangan dari sekadar penyedia informasi ekonomi menjadi media pertanggungjawaban perusahaan terhadap dampak sosial dan lingkungan. Selain meningkatkan transparansi dan akuntabilitas, paradigma ini juga mendorong perusahaan menghasilkan informasi yang lebih berkualitas, relevan, andal, serta mendukung pengambilan keputusan yang berorientasi pada pembangunan berkelanjutan. Dengan demikian, teori akuntansi berbasis nilai keberlanjutan memiliki potensi menjadi paradigma baru dalam pengembangan sistem pelaporan keuangan di masa depan

Subjektivitas Nilai Wajar Instrumen Keuangan Dan Implikasinya Terhadap Kualitas Audit

2026-07-12T03:49:10+00:00

Subjektivitas dalam nilai wajar instrumen keuangan menjadi salah satu tantangan dalam penyusunan laporan keuangan karena melibatkan pertimbangan profesional dan berbagai asumsi. Kondisi ini dapat meningkatkan risiko salah saji serta memengaruhi kualitas audit. Penelitian ini bertujuan untuk menganalisis subjektivitas nilai wajar instrumen keuangan terhadap kualitas audit berdasarkan hasil penelitian terdahulu. Metode yang digunakan adalah kajian literatur dengan menelaah berbagai jurnal ilmiah nasional yang relevan. Hasil kajian menunjukkan bahwa tingginya subjektivitas dalam nilai wajar dapat meningkatkan kompleksitas proses audit sehingga auditor dituntut memiliki kompetensi, independensi, dan skeptisisme profesional yang memadai. Selain itu, kualitas audit dii oleh ketepatan prosedur audit dalam mengevaluasi kewajaran yang disusun oleh manajemen. Penelitian ini diharapkan dapat menjadi referensi bagi akademisi, auditor, dan peneliti selanjutnya dalam memahami hubungan antara subjektivitas nilai wajar instrumen keuangan dan kualitas audit

PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. CIMB NIAGA AUTO FINANCE TANGERANG SELATAN

2026-07-13T17:12:14+00:00

Abstract. This study aiims to determine the effect of Motivaition aind Work Discipline on Employee Performaince pairtiailly aind simultaineously ait PT. CIMB Niaigai AIuto Finaince Taingeraing Selaitain. This reseairch method uses quaintitaitive ainailysis methods, naimely using 70 respondents. Daitai ainailysis techniques in this study aire using instrument tests, vailidity tests, reliaibility tests, normaility tests, multicollineairity tests, heteroscedaisticity tests, simple lineair regression ainailysis, multiple lineair regression ainailysis, correlaition coefficient ainailysis, determinaition coefficient ainailysis, aind hypotheses through t-test aind f-test. The results of the regression equaition Y = 11.652 + 0.765X1 + 0.743X2. The correlaition coefficient vailue obtaiined is 0.778, meaining thait the independent vairiaible with the dependent vairiaible hais ai strong level of influence with ai determinaition coefficient or simultaineous influence of 79.3% while the remaiining 11.7% is influenced by vairiaibles not exaimined in this study. The pairtiail hypothesis results of the motivaition vairiaible (X1) obtaiined ai cailculaited vailue of t> ttaible (14.716> 1.995), this is ailso reinforced by ai significaint vailue of 0.000 <0.005. Thus, work discipline hais ai significaint effect on employee performaince. The work discipline vairiaible (X2) obtaiined ai cailculaited vailue of t> ttaible (10.196> 1.995), this is ailso reinforced by ai significaint vailue of 0.000 <0.005. Thus, work discipline hais ai significaint effect on employee performaince. Baised on the results of the simultaineous ainailysis, the Fcount vailue> Ftaible or (51.216> 3.130) wais obtaiined, this is ailso reinforced by ai probaibility significaince of 0.000 <0.05. Thus, H0 is rejected aind H3 is aiccepted. This meains thait there is ai significaint simultaineous influence between motivaition aind work discipline on employee performaince ait PT. CIMB Niaigai AIuto Finaince Taingeraing Selaitain.

Keywords: Motivation, Work Discipline, Employee Performance.

Analisis Efisiensi Sistem Antrean Pelanggan Pada Kasir Toko Oleh-Oleh Kartika Sari Pusat Paskal Bandung

2026-07-14T02:42:32+00:00

This study was motivated by the high volume of queues at the Kartika Sari store—particularly during peak times on Fridays, Saturdays, and Sundays—which results in long wait times and potentially diminishes customer satisfaction. The study aims to evaluate the performance of the cashier queuing system at the Kartika Sari Paskal Bandung flagship store under current conditions (with two active cashiers) and to analyze the impact of increasing the number of active cashiers to three on service efficiency. A quantitative approach utilizing the M/M/s queuing model was employed, with data collected through direct field observation. POM-QM for Windows software was used to ensure the accuracy of the results. The findings indicate an average customer arrival rate (λ) of 45 people per hour, while the service capacity per cashier (μ) is 25 people per hour. Under current conditions with two active cashiers, the average service rate is 9.47 customers per hour, with an average queue wait time (Wq) of 10.23 minutes. Optimization simulations demonstrated that increasing the number of active cashiers to three reduces the wait time to 0.71 minutes (42 seconds). The study concludes that activating three cashier units during peak hours is a strategic move to eliminate service bottlenecks and enhance operational efficiency.

Penelitian ini dilatarbelakangi oleh tingginya tingkat antrean di Toko Kartika Sari, khususnya pada hari Jumat, Sabtu, dan Minggu sebagai waktu puncak, yang menyebabkan lamanya waktu tunggu dan berpotensi menurunkan tingkat kepuasan pelanggan. Adapun penelitian ini bertujuan untuk mengevaluasi kinerja sistem antrean kasir di Toko Kartika Sari Pusat Paskal Bandung pada kondisi eksisting dengan dua kasir aktif, serta menganalisis dampak penambahan satu unit kasir menjadi tiga kasir aktif terhadap efisiensi pelayanan. Penelitian menggunakan pendekatan kuantitatif dengan metode teori antrean model (M/M/s). Data diperoleh melalui observasi langsung di lapangan. Untuk keakuratan hasil pada penelitian ini menggunakan software POM-QM for Windows. Hasil penelitian menunjukkan tingkat kedatangan rata-rata pelanggan (λ) mencapai 45 orang per jam, sedangkan kapasitas pelayanan per kasir (μ) adalah 25 orang per jam. Pada kondisi saat ini ada 2 kasir aktif sementara rata-rata pelayanan pelanggan adalah 9,47 orang per jam dengan rata-rata waktu tunggu antrean (Wq) sebesar 10,23 menit. Melalui simulasi optimasi, penambahan menjadi 3 kasir aktif terbukti memangkas waktu tunggu menjadi 0,71 menit (42 detik). Penelitian ini menyimpulkan bahwa pengaktifan 3 unit kasir pada jam sibuk merupakan strategi strategis untuk mengeliminasi bottlneck pelayanan dan meningkatkan efisiensi operasional.

PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT ALUPRIMA PACIFIC INDUSTRIES JAKARTA BARAT

2026-07-15T00:53:56+00:00

Abstract. This study aims to determine the effect of work discipline and work motivation on employee performance at PT Aluprima Pacific Industries, West Jakarta. This research employs a quantitative research method with an associative approach. The population of this study consists of all employees of PT Aluprima Pacific Industries, West Jakarta, with a total sample of 40 employees, using a saturated sampling technique. The data collection method used was a questionnaire. The results of the analysis indicate that work discipline has a positive and significant effect on employee performance, with a simple linear regression equation of Y = 4.461 + 1.164X₁, a correlation coefficient of 0.865, which indicates a very strong relationship, and a coefficient of determination of 74.8%. This is proven by the t-test results where tₕᵢₜᵤₙg > tₜₐbₑₗ (13.895 > 1.669) and a significance value of 0.000 < 0.05. Work motivation also has a positive and significant effect on employee performance, as shown by the simple linear regression equation Y = 16.845 + 0.445X₂, a correlation coefficient of 0.695, indicating a strong relationship, and a coefficient of determination of 48.3%, which is supported by the t-test results (7.796 > 1.669) and a significance value of 0.000 < 0.05. Simultaneously, the results show that work discipline and work motivation have a positive and significant effect on employee performance, as indicated by the multiple linear regression equation Y = 3.275 + 0.951X₁ + 0.162X₂, a correlation coefficient of 0.877, which indicates a strong relationship, and a coefficient of determination of 78.7%. This is evidenced by the F-test results (118.198 > 3.140) and a significance value of 0.000 < 0.05, therefore Ho is rejected and Ha is accepted.

Keywords: Work Discipline, Work Motivation, Employee Performance

PENGARUH PENGGUNAAN LAYANAN FINTECH, LITERASI FINANCIAL, DAN WORKING CAPITAL TERHADAP PROFITABILITAS UMKM FOOD AND BEVERAGE DI SIDOARJO

2026-07-15T05:22:58+00:00

Usaha mikro, kecil, dan menengah (UMKM) bertanggung jawab secara strategis untuk
mendorong pertumbuhan ekonomi sebuah wilayah. Dengan perkembangan teknologi digital, pelaku usaha
harus menggunakan fintech, peningkatan literasi keuangan, dan pengelolaan modal kerja yang efektif untuk
mengoptimalkan pengelolaan keuangan mereka. Studi ini menyelidiki bagaimana profitabilitas UMKM
Seblak di Kabupaten Sidoarjo dipengaruhi oleh pemanfaatan fintech, literasi keuangan, dan modal kerja.
Penelitian ini menggunakan pendekatan kuantitatif, dan survei dilakukan dengan 66 pekerja UMKM yang
dipilih secara purposive. Setelah semua alat melewati uji validitas, reliabilitas, dan asumsi klasik, data
dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa penggunaan fintech
berdampak positif dan signifikan terhadap profitabilitas (β = 0,226; t = 2,486; p = 0,016). Literasi keuangan
menjadi variabel yang memberikan pengaruh paling besar terhadap profitabilitas (β = 0,431; t = 4,330; p <
0,001), diikuti oleh modal kerja (β = 0,302; t = 2,918; p = 0,005). Secara simultan, ketiga variabel
berpengaruh signifikan terhadap profitabilitas UMKM (F = 46,673; p < 0,001). Model penelitian mampu
menjelaskan 67,8% variasi profitabilitas (Adjusted R² = 0,678), sedangkan 32,2% sisanya dipengaruhi oleh
faktor lain di luar model penelitian. Temuan ini menunjukkan bahwa peningkatan pemanfaatan fintech,
penguatan literasi keuangan, dan pengelolaan modal kerja yang optimal merupakan faktor penting dalam
meningkatkan profitabilitas serta mendukung keberlanjutan UMKM di era digital.