JURNAL RUMPUN MANAJEMEN DAN EKONOMI

PENGARUH ARUS KAS DAN RECEIVABLE TURNOVER TERHADAP RETURN ON ASSETS PADA PT ELECTRONIC CITY INDONESIA TBK PERIODE 2013-2023

M Tiovano Gusnadi, Nurwita Nurwita — Mon, 07 Apr 2025 00:00:00 +0000

This research aims to analyze the influence of Operating Cash Flow (transformed using logarithms) and Receivable Turnover on Return On Assets (ROA) at PT. Electronic City Indonesia Tbk for the 2013-2023 period. The research method used is a quantitative research method. The research data source is secondary data, namely in the form of annual financial reports. The research population is all financial report data of PT. Electronic City Indonesia Tbk, and the research sample includes the annual financial report of PT. Electronic City Indonesia Tbk from 2013 to 2023 which contains data related to research variables. Partial test results show that Operating Cash Flow has no significant effect on ROA (tcount -1.017 < ttable 2.306; sig. 0.339). Meanwhile, Receivable Turnover has a significant effect on ROA (tcount 3.693 > ttable 2.306; sig. 0.006). Simultaneously, Operating Cash Flow and Receivable Turnover have a significant influence on ROA (Fcount 11.664 > Ftable 4.46; sig. 0.004) with a contribution of 74.5%. These findings emphasize the importance of efficient receivables management in increasing profitability, although the contribution of Operating Cash Flow is more visible at the same time.

Pengaruh Penggunaan Financial Technology, Literasi Keuangan dan Pengelolaan Keuangan terhadap Kinerja Keuangan pada UMKM Kecamatan Grogol, Sukoharjo.

Theana Gita Reta, Dorothea Ririn Indriastuti — Mon, 07 Apr 2025 00:00:00 +0000

Manajemen keuangan merupakan salah satu bidang manajemen terapan dalam sebuah institusi yang mempelajari alokasi dana, cara mendapatkan modal kerja, dan pembagian hasil operasional perusahaan. Penelitian ini bertujuan untuk menganalisis: 1) pengaruh penggunaan financial technology terhadap kinerja keuangan UMKM Kecamatan Grogol,Sukoharjo, 2) pengaruh literasi keuangan terhadap kinerja keuangan UMKM Kecamatan Grogol, Sukoharjo, 3) pengaruh pengelolaan keuangan terhadap kinerja keuangan UMKM Kecamatan Grogol, Sukoharjo. Penelitian ini menggunakan objek UMKM di Kecamatan Grogol, Sukoharjo. Metode penelitian yang digunakan adalah metode kuantitatif, dengan menggunakan IBM SPSS untuk menganalisis data. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Populasi dalam penelitian ini adalah pelaku UMKM di Kecamatan Grogol, Sukoharjo sebanyak 200 pelaku UMKM. Sampel yang digunakan dalam penelitian ini sebanyak 133 UMKM. Teknik pengambilan sampel menggunakan teknik simple random sampling. Teknik pengumpulan data yang digunakan adalah kuesioner, observasi dan studi pustaka. Teknik analisis data menggunakan analisis deskriptif, uji regresi linier berganda, uji t, uji F, dan uji koefisisen determinasi. Hasil analisis regresi linier berganda dalam penelitian ini adalah Y= 5,216 + 0,152 X1 + 0,221 X2 + 0,333 X3 + e. Hasil uji t menunjukan bahwa penggunaan financial technology berpengaruh signifikan terhadap kinerja keuangan UMKM Kecamatan Grogol, Sukoharjo, literasi keuangan berpengaruh signifikan terhadap kinerja keuangan UMKM Kecamatan Grogol, Sukoharjo dan pengelolaan keuangan berpengaruh signifikan terhadap kinerja keuangan UMKM Kecamatan Grogol, Sukoharjo. Hasil uji F menunjukan nilai F hitung 24,818 dengan nilai signifikansi (p. value) sebesar 0,000 < 0,05, maka Ho ditolak dan Ha diterima, artinya model tepat digunakan untuk memprediksi pengaruh variabel independen X1 (financial technology), X2 (literasi keuangan) dan X3 (pengelolaan keuangan) terhadap variabel terikat yaitu kinerja keuangan (Y).Hasil yang diperoleh dari koefisien determinasi (adjusted R Square) untuk model ini adalah sebesar 0,351. Artinya besarnya sumbangan pengaruh variabel independen X1 (penggunaan financial technology), X2 (literasi keuangan) dan X3 (pengelolaan keuangan) terhadap Y (kinerja keuangan) sebesar 35,1 %. Sisanya (100% - 35,1%) = 64,9% dipengaruhi oleh variabel lain diluar model.

TRANSFORMASI EKONOMI INDONESIA MENUJU EKONOMI DIGITAL: TANTANGAN DAN STRATEGI

Zaky Asdhika Sinaga, Lokot Muda Harahap — Sat, 12 Apr 2025 00:00:00 +0000

Indonesia telah memasuki era digital yang ditandai oleh perubahan cepat dalam berbagai sektor sosial, ekonomi, dan budaya. Transformasi digital ini menjadi pendorong penting untuk menciptakan ekonomi yang lebih efisien, inovatif, dan inklusif. Namun, tantangan masih ada, termasuk kesenjangan digital antara daerah perkotaan dan pedesaan serta rendahnya literasi digital di kalangan masyarakat. Pada tahun 2023, sekitar 60% populasi pedesaan masih mengalami keterbatasan akses terhadap teknologi digital, yang memperburuk ketimpangan ekonomi. Jurnal ini mengeksplorasi tantangan yang dihadapi Indonesia dalam transisi menuju ekonomi digital dan menyarankan strategi untuk mengatasi hambatan-hambatan ini, dengan fokus pada peran infrastruktur digital, peningkatan literasi digital, dan kebijakan yang mendukung ekosistem digital yang inklusif.

Kepribadian dan Nilai dalam Pembentukan Perilaku dan Pengambilan Keputusan Individu

Tamara Dwi Rahayu — Mon, 14 Apr 2025 00:00:00 +0000

Decisions made by individuals in everyday life, both in social and professional contexts, are often influenced by various internal factors, one of which is personality. Personality influences the way a person thinks, feels and acts. In addition, an individual's values, which are principles that are considered important in life, also play a role in guiding such decision-making. In the professional world, understanding the interaction between personality and values is crucial, as this can affect job satisfaction, performance and effectiveness in organizations. This study uses a literature review approach to examine the relationship between personality, values and individual decision-making. Based on the Big Five Personality Theory and Schwartz's Value Theory, this study found that personality and values interact and influence the way individuals make decisions. Personality dimensions such as Conscientiousness and Extraversion, as well as values such as Self-Transcendence and Self-Enhancement, have a significant influence in determining individual decisions. This research provides important insights for organizations in crafting human resource policies that are more effective and in line with individual characteristics.

PENGARUH IMPLEMENTASI AKUNTANSI BERBASIS AKURAL DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAHAN PADA LEMBAGA MANAJEMEN ASET NEGARA

Gladys Dwika Aprilia, Puja Rizky Ramadhan — Wed, 16 Apr 2025 00:00:00 +0000

The research analysis aims to determine the effect of the implementation of financial-based accounting and internal control systems on the accountability of government agency performance at the State Asset Management Institute. The data analysis technique used is an associative research method with the help of the SPSS version 19 program. This research uses multiple linear regression analysis. The sample in this study was 92 respondents. Primary data collection uses a questionnaire. The research results show that the tcount value is 3.324 > ttable of 1.98 with a significant value of 0.001 <0.05, so the hypothesis H1 is accepted and H0 is rejected, meaning that accounting standards have a partially positive and significant effect on the accountability of the performance of government agencies at the State Asset Management Institute. The test results show a tcount value of 4.554 > ttable of 1.98 with a significant value of 0.000 <0.05, so hypothesis H2 is accepted and H0 is rejected, meaning that the internal control system has a positive and partially significant effect on the accountability of government agency performance at the Asset Management Institute Country. The research results show that accrual-based accounting and internal control systems have a positive and significant effect on performance accountability with a calculated F value of 16.521 which is greater than 3.10 and a significant value of 0.000 which is smaller than 0.05.

PEMBUATAN MEDIA PROMOSI BOOKLET DENGAN MENGGUNAKAN APLIKASI CANVA UNTUK MENARIK MINAT BELI DI KARTO AGRO BLITAR

Amarida Hayyun Nurvie, Joni Dwi Pribadi — Tue, 22 Apr 2025 00:00:00 +0000

The purpose of this research is to make booklet as other promotion media to attract buying interests of consumers by using Canva.

The research was action research and the data collection methods were interviews, observation, documentation, and questionnaires. The questionnaires were distributed to 33 respondents, including two graphic design experts, one owner, and 30 potential consumers. The questionnaire results were then analyzed by EPIC Model. After that, there was an interview with 5 potential consumers as the respondents to know their buying interests after saw he booklet.

The questionnaire data analysis results of the design effectiveness showed that the score was 4.56, which meant very effective. And the interview results showed that booklet can affect buying interest of potential consumers. Based on the results of this research, it can be concluded that the Karto Agro booklet was effective as promotion media and able to attract buying interest of potential consumers.

PERSEPSI KONSUMEN TERHADAP LAYANAN SPBU DI BOJONEGORO TANTANGAN DAN PELUANG DALAM MENINGKATKAN KUALITAS PELAYANAN

Fri, 25 Apr 2025 00:00:00 +0000

Kualitas layanan yang diberikan oleh SPBU di Bojonegoro memegang peranan penting dalam kepuasan konsumen. Penelitian ini bertujuan untuk menggali persepsi konsumen terhadap kualitas layanan di SPBU Bojonegoro serta tantangan dan peluang untuk meningkatkan kualitas pelayanan. Dengan pendekatan kualitatif, wawancara dan observasi dilakukan terhadap 30 konsumen dan 5 pengelola SPBU. Temuan penelitian menunjukkan bahwa konsumen umumnya memiliki persepsi positif terhadap kualitas layanan namun mengidentifikasi beberapa area yang perlu perbaikan, seperti waktu tunggu konsumen, kebersihan, dan ketersediaan fasilitas. Penelitian ini juga menyoroti peluang bagi SPBU untuk meningkatkan kualitas layanan melalui pelatihan staf yang lebih baik, pengembangan infrastruktur, dan strategi komunikasi yang lebih efektif.

EFEKTIVITAS INOVASI DALAM PENINGKATAN KINERJA PEGAWAI ASN: STUDI LITERATUR PADA PEMERINTAHAN KABUPATEN BOJONEGORO

Fri, 25 Apr 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi terhadap kinerja pegawai Aparatur Sipil Negara (ASN) di pemerintah daerah. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan analisis data sekunder dari berbagai studi terkait. Hasil penelitian menunjukkan bahwa inovasi, baik dalam kebijakan maupun program kerja, berpengaruh positif terhadap peningkatan kinerja pegawai ASN. Faktor-faktor seperti kompetensi digital, motivasi kerja, dan dukungan lingkungan kerja turut memperkuat dampak positif inovasi terhadap produktivitas dan kualitas pelayanan publik. Penelitian ini memberikan bukti penting tentang pentingnya inovasi dalam meningkatkan kinerja ASN dan memberikan dasar untuk kebijakan yang lebih efektif dalam manajemen SDM di pemerintahan

PENGARUH KEPUASAN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN TAPANULI TENGAH

Jumika Soupiawati Simbolon, Mansur Tanjung , Kaharuddin Kaharuddin — Fri, 25 Apr 2025 00:00:00 +0000

This study aims to determine whether or not there is an influence of job satisfaction and career development on employee performance at the Population and Civil Registration Office of Central Tapanuli Regency. The type of research used in this study is a quantitative research method with a descriptive approach. The sample in this study were employees at the Population and Civil Registration Office of Central Tapanuli Regency with a questionnaire distribution of 77 (seventy seven) respondents. The results of the study showed that based on the Determination Coefficient Analysis obtained of 0.606, this means that what happened to the variation of the dependent variable Performance 60.6% was determined by the independent variables Job Satisfaction and Career Development simultaneously and the remaining 30.4% was determined by other factors not discussed in this study such as Division of Labor, Supervision, Leadership, Competence, Motivation, Communication, and so on. From the results of the t-test in the study, it is known that the calculated t value of Job Satisfaction is 4.919> t table 1.99254, with a significance of 0.001 <0.05 and Career Development is 2.761> t table 1.99254 with a significance of 0.007 <0.05, then the hypothesis stating that Job Satisfaction has a Positive and Significant effect on Employee Performance at the Population and Civil Registration Service of Central Tapanuli Regency can be accepted, and Career Development has a Positive and Significant effect on Employee Performance at the Population and Civil Registration Service of Central Tapanuli Regency can be accepted. Meanwhile, from the results of the F test, it is known that the calculated F value is 56,900> F table 3.12 and the significance of the calculated F is 0.001 <0.05 so that the hypothesis stating that Supervision and Division of Work have a Positive and Significant Effect on the Effectiveness of Employee Work at the Population and Civil Registration Service of Central Tapanuli Regency can be accepted.

Keywords: Job Satisfaction, Career Development and Performance

Abstrak.

Penelitian ini bertujuan untuk mengetahui Ada Tidaknya Pengaruh Kepuasan Kerja Dan Pengembangan Karir Terhadap Kinerja Pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Tapanuli Tengah. Jenis penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan deskriptif. Sampel dalam penelitian ini adalah pegawai yang ada pada Dinas Kependudukan dan Catatan Sipil Kabupaten Tapanuli Tengah dengan penyebaran kuesioner berjumlah 77 (Tujuh puluh tujuh) responden.

Hasil penelitian diketahui bahwa berdasarkan Analisis Koefisien Determinasi yang diperoleh sebesar 0,606 hal ini berarti bahwa yang terjadi pada variasi variabel terikat Kinerja 60,6% ditentukan oleh variabel bebas Kepuasan Kerja dan Pengembangan Karir secara serempak dan sisanya sebesar 30,4 % ditentukan oleh faktor lain yang tidak dibahas dalam penelitian ini seperti Pengembangan Karir, Kepuasan Kerja, Kepemimpinan, Kompetensi, Motivasi, Komunikasi, dan lain sebagainya. Dari Hasil uji t pada penelitian diketahui bahwa nilai t hitung Kepuasan Kerja sebesar 4.919 > t tabel 1.99254, dengan signifikan 0,001 < 0,05 dan Pengembangan Karir sebesar 2.761 > t tabel 1.99254 dengan signifikan 0,007 < 0,05, maka hipotesis yang menyatakan Kepuasan Kerja berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Dinas Kependudukan dan Catatan Sipil Kabupaten Tapanuli Tengah dapat diterima, dan Pengembangan Karir berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Dinas Kependudukan dan Catatan Sipil Kabupaten Tapanuli Tengah dapat diterima. Sedangkan dari hasil uji F diketahui Nilai F hitung 56.900 > F tabel 3.12 dan signifikasi F hitung 0.001 < 0,05 sehingga hipotesis yang menyatakan Kepuasan Kerja dan Pengembangan Karir berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Dinas Kependudukan dan Catatan Sipil Kabupaten Tapanuli Tengah dapat diterima.

Kata Kunci: Kepuasan Kerja, Pengembangan Karir dan Kinerja

PERAN AUDIT INTERNAL DALAM UPAYA PENCEGAHAN KECURANGAN PENGELOLAHAN KEUANGAN DESA BLURI

Tue, 29 Apr 2025 00:00:00 +0000

Transparent and accountable village financial management is a crucial requirement to prevent fraud in the use of village funds. This study aims to analyze the role of internal audit in preventing fraud in village financial management. The research method employed is a qualitative approach with a case study method, using primary data from in-depth interviews and secondary data from regulatory documents and previous studies. The findings indicate that the implementation of routine supervision, activity documentation, community involvement in village meetings, and the active role of the regional inspectorate in internal auditing significantly contribute to improving transparency and accountability in Bluri Village. A structured financial reporting mechanism and regular training for village officials strengthen the internal control system, while community participation creates effective social control over the use of village funds. These findings highlight the importance of risk-based internal audits and community engagement in building clean and integrity-driven village financial governance.

Peran Audit Operasional dalam Meningkatkan Efisiensi dan Akuntabilitas Dana BPOPP di SMK NU 1 Babat

Tiara Eka Putri, Intan Ayu, Thoifatul Munawaroh, Fitria Novita Sari — Wed, 30 Apr 2025 00:00:00 +0000

Operational audits play an important role in ensuring the efficiency and accountability of education fund management This study aims to analyze the role of operational audits in enhancing the efficiency and accountability of BPOPP fund management at SMK NU 1 Babat. A qualitative case study approach was employed through in-depth interviews, direct observations, and document analysis. The findings reveal that BPOPP fund management has been carried out effectively, starting with collaborative budget planning through RKAS formulation. Fund implementation aligns with the planned budget, although delays in disbursement occasionally occur and are managed through alternative funding. Accountability is maintained through regular reporting with comprehensive supporting documentation, and transparency is upheld through the involvement of the school foundation and communication with parents. Operational audits play a critical role in evaluating the management system, identifying weaknesses, and providing recommendations for improvement.

KEPEMIMPINAN DALAM PERUBAHAN MANAJEMEN SDM LEMBAGA DAKWAH (Studi Kasus: Pondok Pesantren Ijtihad AlMa'arif NU)

Heny May Widiyawati , Cecep Castrawijaya — Wed, 30 Apr 2025 00:00:00 +0000

Kepemimpinan merupakan suatu standar perilaku yang akan digunakan oleh seseorang ketika mengarahkan perilaku orang lain. Ketika proses kepemimpinan dilakukan, maka pemimpin mengarahkan bagaimana sikap kepemimpinannya. Pemimpin memiliki kemampuan untuk mengarahkan seseorang seperti karyawan dan anggota. Dan pemimpin juga memiliki keahlian dalam dirinya yang dapat mengarahkan semua anggota, agar dapat mencapai tujuan dalam lembaga. Kepemimpinan merupakan suatu sikap yang dapat mengarahkan seseorang untuk percaya diri dan bekerja sama berdasarkan kemampuan yang dimiliki oleh anggotanya. Pemimpin dapat menunjukkan kekuasaan atas kemampuan yang dimilikinya yang telah mampu mengarahkan anggotanya untuk mencapai tujuan yang telah ditetapkan. Perubahan merupakan hal yang tidak dapat dihindari dalam setiap organisasi, termasuk lembaga dakwah Islam yang berperan sebagai agen transformasi sosial dan spiritual. Dalam konteks ini, kepemimpinan memegang peranan yang strategis dalam mengarahkan dan mengelola perubahan, khususnya dalam aspek manajemen sumber daya manusia (SDM). Abstrak ini mengkaji bagaimana gaya kepemimpinan yang adaptif, visioner, dan partisipatif dapat menjadi katalisator dalam meningkatkan kinerja, komitmen, dan profesionalisme SDM di lembaga dakwah Islam. Fokus utamanya adalah pada upaya pembaruan struktur organisasi, peningkatan kapasitas pendakwah dan tenaga pendukung, serta internalisasi nilai-nilai dakwah Islam dalam sistem kerja. Hasil penelitian menunjukkan bahwa perubahan yang dipimpin oleh pendekatan kolaboratif dan berbasis nilai dapat memperkuat daya saing lembaga dakwah Islam sekaligus menjaga integritas misi Islam. Oleh karena itu, kepemimpinan menjadi kunci dalam mengelola dinamika perubahan dan membentuk budaya kerja yang berkelanjutan di era modern.

ANALISIS STRATEGI PENGEMBANGAN MANAJEMEN SUMBER DAYA MANUSIA UNTUK MENINGKATKAN DAYA SAING ORGANISASI DI ERA GLOBALISASI

Wed, 30 Apr 2025 00:00:00 +0000

Era globalisasi telah menciptakan persaingan organisasi yang sangat ketat dan dinamis, sehingga pengelolaan sumber daya manusia (SDM) berperan strategis dalam meningkatkan daya saing organisasi. Penelitian ini menganalisis strategi pengembangan manajemen sumber daya manusia (MSDM) yang efektif untuk menghadapi tantangan globalisasi. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan mengkaji literatur dari berbagai sumber relevan. Hasil penelitian menunjukkan bahwa pengembangan SDM harus dilakukan secara menyeluruh melalui pelatihan kompetensi, pengembangan kepemimpinan, dan pemanfaatan teknologi digital, seperti sistem HRIS. Selain itu, adaptasi terhadap budaya kerja multinasional dan strategi reskilling serta upskilling menjadi kunci utama dalam menjaga produktivitas dan inovasi organisasi. Penerapan strategi ini diharapkan dapat meningkatkan efisiensi proses produksi dan menciptakan tenaga kerja yang kompeten, loyal, dan produktif dalam era global.

Penerapan Activity-Based Costing (ABC) dalam Menentukan Harga Pokok Produksi pada UMKM Ngucekin Laundry "Mencuci Dengan Hati"

Wed, 30 Apr 2025 00:00:00 +0000

This study aims to apply the Activity-Based Costing (ABC) method in calculating the cost of goods manufactured (COGM) at Ngucekin Laundry, a service-based business offering dry cleaning, ironing, curtain washing, and bed cover cleaning. The ABC method is utilized to gain more accurate cost information by allocating costs based on activities and relevant cost drivers. This approach is essential for improving pricing effectiveness and business strategy, particularly for MSMEs facing complex service production processes. The findings reveal significant differences between the production costs calculated using the ABC method and the currently applied pricing, with some services showing margins exceeding 60%. These results indicate the need to reassess the current pricing structure to better reflect actual costs while remaining competitive in the market. Overall, the implementation of the ABC method proves to provide a clearer cost perspective and supports more precise managerial decision-making..

Strategi Implementasi Business Process Management yang Efektif

Jeni Susyanti, Ronaldus Ledo — Fri, 02 May 2025 00:00:00 +0000

Business Process Management (BPM) is a systematic approach to improving the efficiency and effectiveness of an organization's business processes. This article aims to examine effective BPM implementation strategies in organizations, including an understanding of BPM theory, methodological approaches, and key success factors. Through literature studies and qualitative analysis of several case studies of companies in Indonesia, it was found that the success of BPM implementation depends on management support, use of technology, employee involvement, and suitability of processes with the company's strategic goals. It is hoped that these findings can become a practical reference for organizations that want to implement BPM optimally.

Evaluasi Kinerja Organisasi Melalui Pendekatan Business Process Management

Jeni Susyanti, Muhammad Ikhsan Arief Nugraha — Fri, 02 May 2025 00:00:00 +0000

Organizational performance assessment is a crucial aspect in determining the effectiveness and efficiency of business processes. The Business Process Management (BPM) approach offers a systematic framework that enables organizations to understand, manage, and optimize business processes on an ongoing basis. This research aims to evaluate organizational performance through the implementation of BPM using a case study at a public sector institution. The research method used is a descriptive qualitative study with a case study approach. The research results show that implementing BPM can improve operational efficiency, service quality and transparency of work processes. Recommendations are presented for further optimization in process measurement and management.Must be supported by continuous training, adequate information system integration, and an effective change management approach.

Peran Business Process Management dalam Meningkatkan Daya Saing Bisnis di Pasar Global

Jeni Susyanti, Habib Nur Ahmad — Fri, 02 May 2025 00:00:00 +0000

In the era of globalization which is marked by increasingly tight business competition, companies are required to have a sustainable competitive advantage. Business Process Management (BPM) is a managerial approach that focuses on increasing the efficiency, effectiveness and flexibility of business processes to achieve organizational strategic goals. This article aims to analyze the role of BPM in increasing business competitiveness in the global market. Through literature reviews and case studies on multinational companies, it was found that consistent implementation of BPM can improve operational performance, accelerate innovation, and improve customer satisfaction. The research results show that BPM plays an important role in building competitive advantages that are adaptive to global market dynamics.

Business Sustainability Strategy: A Business Model Canvas Approach

Jeni Susyanti, Nila Kusumawati — Sat, 03 May 2025 00:00:00 +0000

This literature research aims to build hypotheses regarding the influence between variables, which can later be used for further research in business management. The literature review research article Business Sustainability Strategy: A Business Model Canvas Approach is a scientific literature article within the scope of business management science. The approach used in this literature review research is descriptive and qualitative. The data collection technique is to use literature studies or review relevant previous articles. The data used in this descriptive qualitative approach comes from previous research relevant to this research and sourced from academic online media such as Thomson Reuters Journals, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journals, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) The utilization of business model canvas (BMC) analysis has proven to be an effective instrument in the formulation of business sustainability strategies. By using a systematic methodology, the business model canvas (BMC) allows companies to gain insight and identify the core elements of their business model, including value propositions, customer segments, and distribution channels. This is particularly important in the context of sustainability, where companies are obliged to pursue profits while considering the social and environmental consequences of their operations; and 2) The implementation of business sustainability strategies through the business model canvas has an important impact on the financial and non-financial performance of companies. In terms of financial performance, companies that integrate sustainability principles into their business models tend to show improved operational efficiency, reduced costs, and increased customer loyalty.

Model Innovation dalam Meningkatkan Daya Saing UMKM di Era Digital

Dede Yusuf Sutrisman, Jeni Susyanti — Sat, 03 May 2025 00:00:00 +0000

The rapid advancement of the digital era has presented both opportunities and challenges for Micro, Small, and Medium Enterprises (MSMEs) to innovate their business models. This study aims to analyze the role of Business Model Innovation (BMI) in enhancing the competitiveness of MSMEs during the ongoing digital transformation. A literature review method was employed, drawing upon a variety of academic sources. The findings reveal that applying BMI through the adoption of digital technologies—such as e-commerce platforms, social media, and fintech—can boost MSME revenues by 25–30%, expand market reach, and strengthen business resilience. However, the adoption of BMI still encounters several obstacles, including low levels of digital literacy (with only 35% of MSMEs proficient in using digital tools), limited access to financing, and uneven infrastructure development.

IMPLEMENTASI AKUNTANSI GUNA MEMBERDAYAKAN UMKM DI KECAMATAN SEMAMPIR (Studi Kasus Pendampingan Legalitas UMKM dalam rangka pemberdayaan UMKM menuju naik kelas)

Aisyah Rahma Naura, Dyah Ratnawati — Mon, 05 May 2025 00:00:00 +0000

This research focuses on the importance of accounting implementation and legality assistance in empowering Micro, Small, and Medium Enterprises (MSMEs) in Semampir District. Accounting is an important tool for recording, managing, and reporting financial information that enables MSMEs to monitor financial health, make informed decisions, and ensure transparency and accountability. Business legality, such as ownership of a Home Industry Product Permit (PIRT) and Business Identification Number (NIB), also plays a crucial role in accessing financing, increasing credibility, and utilizing government programs.

Integrasi Kecerdasan Buatan dalam Inovasi Model Bisnis Pada E-Commerce

Ade Kafa Bih, Jeni Susyanti — Mon, 05 May 2025 00:00:00 +0000

Transformasi digital mendorong perusahaan e-commerce untuk berinovasi melalui model bisnis yang berbasis teknologi, salah satunya dengan mengintegrasikan kecerdasan buatan (AI). Penelitian ini bertujuan mengeksplorasi integrasi AI dalam model bisnis e-commerce serta tantangan dan strategi yang dihadapi. Menggunakan pendekatan kualitatif berbasis studi kasus dan data sekunder. Hasil penelitian menunjukkan bahwa AI mendorong perubahan signifikan dalam elemen-elemen utama model bisnis seperti proposisi nilai, saluran distribusi, dan hubungan pelanggan. Di sisi lain, tantangan seperti keterbatasan data, kekurangan SDM digital, dan isu etika privasi menjadi hambatan utama. Penelitian ini menyimpulkan bahwa keberhasilan integrasi AI sangat bergantung pada pendekatan organisasi yang holistik dan kolaboratif. Temuan ini diharapkan dapat memberikan kontribusi bagi literatur inovasi model bisnis digital serta menjadi referensi praktis bagi pelaku industri e-commerce.

Pengaruh Kualitas Pelayanan Dan Promosi Terhadap Keputusan Pembelian Penggunaan Jasa Laundry Pada CV. Aru Hi Prima Jasa Ciputat – Tangerang

Budi Sukisworo, Sugeng Widodo — Tue, 06 May 2025 00:00:00 +0000

The purpose of this research is to determine the influence of service quality and promotion on purchasing decisions to use laundry services at CV. Aru Hi Prima Ciputat-Tangerang Services. totaling 8,302 customers with a sampling technique using the Slovin formula with an error rate of 10%. So the number of samples obtained was 99 respondents. The research method used is a quantitative research method, with an associative approach. The analytical tests used in this research are validity tests, reliability tests, classical assumption tests, linear regression tests, correlation tests, determination tests, hypothesis tests using t (partial) and F tests (simultaneous) with the help of SPSS 20 for Windows software. Based on the results of the research conducted, it is known that the Service Quality variable (X1) is marked by the number of statements answered with the words strongly agree, 428 or 43.3%, the Promotion variable (X2) is marked by the number of statements answered with the words strongly agree, 270 or 270. 27.3%, and the decision to purchase laundry services was marked by the number of statements answered with the words strongly agree, 577 or 58.2% of the total score. The results of the research analysis show a positive and significant influence between service quality and promotion on purchasing decisions to use laundry services. This can be seen from the value of the coefficient of determination or simultaneous contribution of 29.1%, while the rest is influenced by other factors that were not carried out in this research. Hypothesis testing obtained a value of Fcount>Ftable or (19.728>4.83), this is also strengthened by a significance value of 0.000<0.01, so it can be concluded that Ho is rejected and H3 is accepted. This means that the variables of Service Quality and Promotion simultaneously have a positive and significant effect on the Purchase Decision to Use Laundry Services. Aru Hi Prima Ciputat-Tangerang Services.

Pengaruh Gaya Kepemimpinan Islami terhadap Kinerja SDM dalam Pendidikan

Lenny Novita, Zulfani Sesmiarni — Tue, 06 May 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan Islami terhadap kinerja sumber daya manusia (SDM) dalam konteks pendidikan. Pendekatan kuantitatif digunakan dengan metode survei terhadap 120 responden dari lembaga pendidikan Islam, di mana data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa semua dimensi gaya kepemimpinan Islami—yaitu siddiq (kejujuran), amanah (tanggung jawab), shura (musyawarah), dan uswah hasanah (keteladanan)—berpengaruh positif dan signifikan terhadap kinerja SDM. Dimensi amanah memberikan pengaruh paling dominan dengan koefisien beta sebesar 0.412 dan nilai signifikansi p < 0.001, disusul oleh uswah hasanah dengan koefisien beta 0.367 (p < 0.01). Temuan ini menunjukkan bahwa penerapan nilai-nilai kepemimpinan Islami dapat meningkatkan etos kerja, akuntabilitas, dan produktivitas SDM dalam lembaga pendidikan. Implikasi dari penelitian ini menekankan pentingnya pengembangan kepemimpinan berbasis nilai spiritual sebagai strategi peningkatan kinerja di sektor pendidikan.

Pengaruh Lingkungan Kerja Fisik Dan Pengembangan Karir Terhadap Kinerja Pegawai Pada Kantor Kecamatan Pinang Kota Tangerang

Syafira Amelia, Vega Anismadiyah — Wed, 07 May 2025 00:00:00 +0000

This study aims to determine the effect of work environment and career development on employee performance, both partially and simultaneously, at the Pinang District Office, Tangerang City. The method used is a quantitative method. The sampling technique used was saturated sampling with a sample of 75 respondents. Data were collected through observation and questionnaires. The results of multiple linear regression produced the equation Y = 4.863 + 0.260 X₁ + 0.184 X₂, indicating that the work environment and career development have a positive effect on employee performance. The coefficient of determination (R- Square) of 37.1% indicates that 37.1% of the variation in employee performance is explained by work environment and career development. In the partial test (t- test), the work environment (X₁) has a Tcount of 4.888> Ttable 1.993 with a significance of 0.000, which means that work discipline has a significant effect on employee performance. Career development (X₂) is also significant with a Tcount of 5.397> Ttable 1.990 and a significance of 0.000. The simultaneous test (F test) shows a calculated F value of 14.315 > Ftable 3.12 with a significance of 0.000, which means that the work environment and career development simultaneously have a significant effect on employee performance at the Pinang District Office, Tangerang City