Jurnal Manajemen, Bisnis dan Kewirausahaan
Journal Title: Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU) Initials: JUMBIKU Frequency: April, Agustus, dan Desember. Print ISSN: 2827-8682 Online ISSN: 2827-8666 Editor in Chief: Aufa Rizka Azzumi, S.E.,M.A. DOI: 10.55606 Publisher: Lembaga Pengembangan Kinerja Dosen Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU) : P-ISSN: 2827-8682 (cetak), E-ISSN: 2827-8666 Online) , Jurnal Manajemen, Bisnis dan Kewirausahaan berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen.Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 1 Tahun 2022 sampai Volume 6 Nomor 2 Tahun 2026. Topik dalam Jurnal Manajemen, Bisnis dan Kewirausahaan berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Indexed by: Journal Sponsors and Partners :
Penerapan Strategi Branding di Era Digital pada Vape Store Doyan Vape
The demand dynamics for electronic cigarettes or vapes in society show fluctuations influenced by various key factors, including government regulations, public health perceptions, lifestyle trends, and product innovations. With the limited availability of vape products in general retail stores, the establishment of vape stores has become a promising business prospect, driven by the shift in consumer preferences from tobacco cigarettes. This research aims to formulate effective branding strategies and promotional materials to address the image and marketing challenges faced by Doyan Vape, a vape store operating in Grobogan, Central Java. Since its establishment in 2020, Doyan Vape has faced difficulties, particularly due to a weak logo design that lacks a unique identity and includes elements already patented by another brand. Another issue is the minimal promotional activities that are engaging. The methodology focuses on brand identity development and communication media. The proposed solutions include redesigning the logo to meet strong branding criteria and creating supporting promotional media such as merchandise, as well as optimizing Instagram ads with more informative and transparent content to specifically reach the adult target audience. It is expected that the outcome of this branding strategy design will enhance the appeal and commercial value of Doyan Vape, ultimately having a positive impact on increasing sales volume and business development.
Copyright (c) 2025 Jurnal Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
Peran Pemetaan Digital (Go Maps) Dalam Pengembangan Ekonomi Lokal
This study discusses the role of digital mapping through Google Maps (Go Maps) in supporting local economic development, using a case study of MSMEs in Susuk Village, Tiganderket District, Karo Regency. The method employed is Participatory Action Research (PAR), an approach that actively involves the community and MSME actors throughout the research process—from location identification, data collection, and documentation to the digitalization of business points using the Google Maps platform. This collaborative method not only ensures accurate data representation but also strengthens the sense of ownership among participants. The findings indicate that digital mapping significantly contributes to enhancing the visibility, accessibility, and overall image of local MSME businesses. With business locations accurately listed on Google Maps, consumers can easily locate and access the products and services offered in Susuk Village. Moreover, this initiative helps improve the digital literacy of MSME actors, particularly in understanding the importance of maintaining an online presence in a technology-driven economy. The availability of more professional business profiles on digital platforms also increases consumer trust and opens broader marketing opportunities. Overall, digital mapping through Go Maps proves to be an effective strategy for strengthening MSME competitiveness and supporting sustainable local economic development.
Strategi Pelayanan Home care Klinik KMC Jakarta Timur dalam Menjangkau Pasien di Wilayah Padat Penduduk
The increasing prevalence of chronic diseases among the elderly population necessitates the availability of routine and long-term care, making home care a relevant alternative. Home care services play a crucial role in addressing limited access to conventional healthcare facilities, particularly in densely populated and hard-to-reach urban areas. This study aims to analyze the home care service strategies implemented by Kayu Manis Medical Center (KMC) Clinic in East Jakarta to reach patients in urban settings. A descriptive qualitative approach was employed, involving seven purposively selected informants, including clinic leaders, service managers, home care coordinators, healthcare providers, administrative staff, and patients or their family members. Data were collected through in-depth interviews, participatory observation, and document review. The analysis focused on identifying service strategies encompassing cross-sectoral collaboration, optimization of accessibility through GIS-based mapping and digital platforms, strengthening human resources through training and effective communication, utilization of information technology such as Electronic Medical Record (EMR) systems, and innovations in financing schemes to improve service affordability. The findings indicate that these strategies can be comprehensively examined using the 5A framework—availability, accessibility, accommodation, affordability, and acceptability—which proved effective in enhancing the reach, quality, and acceptance of home care services. These results provide important implications for the development of community health services in urban areas, particularly in planning adaptive strategies that consider the social and geographic conditions of the population.
Analisis Penerapan Etika Kerja dalam Lingkungan Kantor pada Pegawai Pemeritah Desa
Work ethics play a crucial role in shaping the quality, accountability, and professionalism of public services, particularly at the village government level where direct interaction with the community is intensive. This study aims to analyze the implementation of work ethics among employees of the Ciwaruga Village Office, West Bandung Regency, and to identify the supporting and inhibiting factors that affect its application in public service delivery. This research employs a qualitative descriptive approach using in-depth interviews, observation, and documentation. The informants consist of six village employees and three residents as service recipients. The findings indicate that work ethics have been applied relatively well, as reflected in employees’ discipline, responsibility, ethical communication, and professional appearance. Digital attendance systems, exemplary leadership, and the availability of standard operating procedures support the formation of a positive work culture. However, emotional instability, overly informal work culture, and employees’ health conditions were identified as challenges that affect ethical consistency. Overall, the implementation of work ethics positively contributes to service quality, public trust, and the institutional image of village governance. This study recommends strengthening ethical training and optimizing digital service systems to enhance the professionalism of village apparatus.
Pengaruh Trust dan Peran BAZNAS Terhadap Minat Masyarakat Menunaikan Zakat di BAZNAS Sinjai Dengan Penggunaan Teknologi Sebagai Variabel Moderasi
This study aims to examine the influence of trust and the role of BAZNAS on the public’s interest in paying zakat through BAZNAS Sinjai, with the use of technology considered as a moderating variable. The research applied a quantitative approach with a correlational/associative design. The population consisted of approximately 251,000 Muslim residents in Sinjai Regency. The sample size was determined using the Krejcie–Morgan formula, while purposive sampling was employed based on predetermined criteria. Respondents were required to be Muslim, reside in Sinjai, and meet the obligations of paying zakat. A total of 226 individuals participated in the study. Data were collected using questionnaires distributed directly and via Google Forms. The analysis was carried out using Structural Equation Modeling with the Partial Least Squares method (SEM-PLS) through SmartPLS 4.0. The findings indicate that trust has a positive and significant effect on the intention to pay zakat through BAZNAS Sinjai. Similarly, the role of BAZNAS shows a significant positive influence on the community’s zakat-paying interest. Furthermore, technology strengthens the relationship between trust and zakat intention, as well as the link between BAZNAS’s role and the intention to fulfill zakat obligations. These results are expected to serve as a reference for relevant institutions in enhancing zakat participation by building trust, optimizing BAZNAS’s functions, and utilizing technology in zakat management.
Implementasi Budaya Kerja Islam dalam Pencapaian Visi Misi PT. Yotta Berkah Mulia
This study aims to examine the implementation of Islamic work culture in achieving the vision and mission of PT.Yotta Berkah Mulia, its impact on company performance, and the challenges faced. This research employs a descriptive qualitative method with data collected through observation, in-depth interviews, and documentation. The informants consist of management, employees, and customers.The results show that PT.Yotta Berkah Mulia applies Islamic work culture through the SIFAT principles (Shiddiq, Istiqamah, Fathanah, Amanah, Tabligh), implemented in weekly Tahsin programs, monthly Islamic studies, and the Jumat Berkah (Blessed Friday) program. This implementation positively impacts employee motivation, discipline, loyalty, and service quality, thereby supporting the achievement of the company's vision, “Inspiring People To Be Happy,” and its missions. The challenges include maintaining consistent employee participation, varying levels of understanding of Islamic values, and work target pressures.In conclusion, Islamic work culture plays a significant role in creating a harmonious work environment, improving performance, and strengthening the company's image as an ethical, religious, and trustworthy brand.
Implementasi Kebijakan Program Makan Bergizi Gratis sebagai Pendorong dan Pembangunan Ekonomi Lokal
This study discusses the implementation of the Free Nutritious Meal Program (MBG) and its impact on local economic development. Using a literature review method, the research examines various sources discussing the effectiveness of the MBG program, operational challenges, and its contribution to the community. The study findings show that the success of MBG is influenced by several factors, including the stability of local food supplies, clarity of standard operating procedures (SOP), and the commitment of implementers at the school and regional government levels. This program has proven to stimulate the local economy by increasing the demand for local agricultural commodities, involving catering SMEs, and creating a multiplier effect that strengthens economic activities in the community. Additionally, MBG can increase the purchasing power of local communities and open up job opportunities in the food and distribution sectors. However, the implementation of MBG still faces challenges such as fragmented authority among institutions, limited infrastructure, and regional capacity variations. Overall, this program has dual potential as both a nutritional improvement effort and a local economic empowerment tool. To optimize MBG, strong coordination between central and local governments and implementers on the ground is essential. With adequate institutional readiness, MBG can become an effective instrument for regional development and local economic strengthening.
Pengaruh Target Kerja dan Stres Kerja terhadap Kepuasan Kerja Karyawan PT. BTPN Syariah Kantor Cabang Cikampek
This study aims to analyze the influence of work targets and work stress on employee job satisfaction at BTPN Syariah, Cikampek Branch Office. The research is driven by increasing performance pressure, rising workload, and growing stress levels that potentially reduce job satisfaction and increase turnover intention. The theoretical review highlights the interrelationship among work targets, work stress, and job satisfaction through psychological mechanisms, task demands, and perceptions of fairness. A quantitative approach was employed using structured questionnaires distributed to all 30 employees through a saturated sampling technique. The research instruments were tested using validity, reliability, and classical assumption tests. Data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The findings reveal that both work targets and work stress have significant effects on job satisfaction, either partially or simultaneously. Work targets contribute to employees’ sense of achievement and psychological well-being, while high work stress significantly decreases job satisfaction. Simultaneously, both variables explain a meaningful proportion of the variation in job satisfaction. These results offer practical implications for BTPN Syariah’s management, particularly in designing realistic performance targets and implementing effective stress management strategies to improve employee well-being and organizational performance.
Peran Keberadaan Sirkuit Mandalika Terhadap Ekonomi Masyarakat di Dusun Sade, Lombok Tengah
This study aims to analyze the role of the Mandalika Circuit in the economic conditions of the Sade Hamlet community in Central Lombok, a cultural tourism village located in the Mandalika buffer zone. This study used a descriptive qualitative approach, with data collection techniques including observation, in-depth interviews, and documentation. Informants included the Central Lombok Tourism Office, the Head of Sade Hamlet, the Tourism Awareness Group (Pokdarwis), tour guides, weavers, souvenir vendors, and community leaders. The research results show that the Mandalika Circuit plays a role in improving the economy of the Sade Hamlet community. Increased tourist visits during international events directly contribute to increased household income, particularly through tour guide services, the sale of woven crafts, the souvenir trade, and cultural performances. Job diversification from agriculture to tourism is increasingly evident, especially among the productive age group. However, this study also identified several obstacles, such as limited foreign language skills, the unpreparedness of some business owners to manage increasing tourism demand, increasingly fierce business competition, and the challenge of maintaining cultural authenticity amidst the commercialization of tourism.
Pengaruh Kualitas Produk dan Pengalaman Pelanggan terhadap Minat Pembelian Kembali Melalui Kepuasan Konsumen pada Produk Fashion di Marketplace Tiktok Shop
This study aims to analyze the influence of product quality and customer experience on repurchase intention, with customer satisfaction as a mediating variable, in the context of fashion products on TikTok Shop. The research addresses gaps in prior studies related to consumer behavior on rapidly growing social commerce platforms, while also providing strategic recommendations for digital marketing practitioners. A quantitative online survey was conducted using purposive sampling targeting consumers in Bali who had previously purchased fashion products from TikTok Shop. Primary data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM, including assessments of validity and reliability through the outer model and structural relationship testing via the inner model. The results indicate that both product quality and customer experience have a positive and significant effect on customer satisfaction. Furthermore, customer satisfaction significantly increases repurchase intention. The indirect effect analysis confirms that satisfaction acts as a mediator between product quality and customer experience toward repurchase intention. A key finding of this research is that product quality serves as the most dominant factor influencing satisfaction and encouraging repeat purchases compared to customer experience. The implications highlight the importance of maintaining consistent product quality and optimizing interactive shopping experiences on live-commerce platforms to enhance customer loyalty on TikTok Shop.
Stabilitas dan Risiko Bank: Dampak Capital Adequacy Ratio dan Non Performing Loan terhadap Profitabilitas melalui Loan to Deposit Ratio
The objective of this study is to describe and analyze the effect of Capital Adequacy Ratio (CAR) and Non-Performing Loan (NPL) on the profitability of conventional banks listed on the Indonesia Stock Exchange, with Loan to Deposit Ratio (LDR) serving as an intervening variable, within the context of bank stability and risk. This study employs a quantitative research design with an explanatory approach. The population of this research includes all conventional banks listed on the Indonesia Stock Exchange during the period 2017 to 2025, totaling 37 banks. The sampling technique used is purposive sampling, resulting in a sample of 15 banks, including Bank Negara Indonesia (Persero) Tbk, Bank Rakyat Indonesia (Persero) Tbk, Bank Tabungan Negara (Persero) Tbk, Bank Mandiri (Persero) Tbk, Bank CIMB Niaga Tbk, Bank BTPN Tbk, Bank Pan Indonesia Tbk, Bank Maybank Indonesia Tbk, Bank Danamon Indonesia Tbk, Bank China Construction Bank Indonesia, Bank Woori Saudara Indonesia 1, Bank Maspion Indonesia Tbk, Bank Capital Indonesia Tbk, Bank KB Bukopin Tbk, and Bank Syariah Mandiri. The data analysis method employed is Partial Least Squares (PLS) with the assistance of SmartPLS 3.0 software. The results indicate that CAR has a negative but insignificant effect on LDR, while NPL has a negative and significant effect on LDR. Furthermore, both CAR and NPL have positive but insignificant effects on profitability, and the path analysis demonstrates that LDR cannot serve as an intervening variable in the relationship between CAR or NPL and the profitability of the sampled conventional banks.
Copyright (c) 2026 Jurnal Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
Pemetaan Sistematis Faktor-Faktor Penentu Pencegahan Fraud dalam Pengelolaan Dana Desa di Indonesia
This study aims to systematically map the determinants of fraud prevention in village fund management in Indonesia based on the findings of previous empirical research. The method used is a Systematic Literature Review (SLR) with reference to the PRISMA protocol through a search of scientific articles published in the 2015–2025 period based on Google Scholar. The scientific articles were then selected based on predetermined inclusion and exclusion criteria to obtain ten relevant empirical articles for analysis. The results of the study indicate that the Government Internal Control System (SPIP) and the competence of village officials are the most dominant and consistent factors in preventing village fund fraud. Other supporting factors include individual morality and ethics, transparency and accountability, community participation, and a whistleblowing system that plays a role in strengthening the effectiveness of internal control through social supervision and increasing integrity. These findings confirm that preventing village fund fraud requires an integrated approach that integrates control systems, governance and individual behavior and is aligned with national policies such as the Village Law, SPIP, and Siskeudes to realize transparent, accountable, and sustainable village financial management.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian terhadap Perilaku Manajemen Keuangan UMKM di Desa Kesilir
An important role is played by Micro, Small, and Medium Enterprises (MSMEs) in the economy, but many MSME entrepreneurs face limitations in financial literacy and financial management. This study aims to analyze wheter or not an effect that received by the financial management behavior of MSMEs in Kesilir Village from financial knowledge, financial attitudes, and personality. This quantitative study with an associative causal approach used a sample of 140 respondents representing the population of local MSME entrepreneurs. The questionnaires are used to collect data research and multiple linear regression is implemented to analyze that data with the help of SPSS version 27. The results indicate that financial management behavior is positively and significantly effected by financial knowledge and personality, while financial attitudes have a negative and significant influence. These findings confirm that improving financial literacy and strengthening individual character can encourage better financial management, but certain financial attitudes can hinder the effectiveness of financial management. In conclusion, financial education interventions accompanied by personality development are needed to improve the financial management capacity of MSMEs so that they can survive and thrive in competition.
Optimalisasi Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud di Sektor Publik Indonesia: Studi Komparatif dan Pengembangan Model
This study aims to analyze and optimize the role of internal audit and internal control in preventing fraud within Indonesia’s public sector. Given the prevalence and detrimental impact of fraudulent activities in governmental environments, this study adopts a mixed-methods approach, combining an in-depth synthesis of the literature with a comparative analysis of practices and frameworks across various public sector organizations. Through a literature review and comparative study, this research identifies key factors influencing the effectiveness of both functions and develops a more comprehensive fraud prevention model. The findings indicate that the optimization and strategic synergy between internal audit and internal control strengthened by continuous improvement of auditor competencies, proactive utilization of data analytics technology, the cultivation of an organizational culture emphasizing transparency and accountability, and inter-agency collaboration can substantially reduce vulnerability to fraud and enhance sound financial governance across the public sector. The proposed fraud prevention model integrates key components, including the strengthening of the control environment, enhanced risk assessment, effective implementation of control activities, reinforcement of information and communication systems, and improved monitoring mechanisms.
Strategi Pengembangan Bisnis Agroteknologi Agri Edu Pariwisata Pertanian Kabupaten Sumedang
Indonesia, as an agricultural country ranked 51st out of 78 countries in the 2021 Food Sustainability Index (FSI) and with a low performance in the Sustainable Agriculture category (ranked 71st), faces serious challenges in global food security due to the lack of accurate agricultural land data. This problem hinders efforts to achieve the Sustainable Development Goals (SDGs), particularly SDG 2 on zero hunger for food security and nutrition, and SDG 12 on sustainable consumption and production in the efficient use of resources. To overcome this, the Precision Agriculture Ecosystem Map has emerged as an innovative solution, integrating IoT devices, Edge Computing, and Artificial Intelligence (AI) for GIS-based plantation mapping. This system provides farmers with accurate information on land characteristics, crop requirements, planting season determination, and recommendations for fertilization and irrigation, and even predicts the risk of crop failure. This innovation is expected to increase agricultural productivity in a sustainable manner, optimize resource use, reduce waste, and significantly contribute to national food security and farmer welfare.
Pengaruh Intensitas Penggunaan Generative AI terhadap Niat Berwirausaha Digital: Studi pada Digital Product Manager di Indonesia
The Indonesian technological landscape is undergoing a fundamental shift, characterized by a 92% AI adoption rate in the workplace. As Digital Product Managers evolve into strategic AI-powered orchestrators, there is a growing need to understand how this technology influences career transitions. This research aims to analyze the influence of Generative AI usage intensity on digital entrepreneurial intention among Digital Product Managers in Indonesia. Adopting a quantitative descriptive-correlational design, the study surveyed 50 professionals selected through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM). The findings demonstrate that Generative AI usage intensity exerts a strong, positive, and significant influence on digital entrepreneurial intention. The model explains 77.2% of the variance in the dependent variable. AI integration provides significant weekly time savings, which professionals reallocate as cognitive assets for business experimentation and strategic planning. By lowering technical barriers and democratizing prototyping, Generative AI acts as a psychological catalyst that enhances self-efficacy and mitigates perceived risks. These results provide strategic insights for policymakers and talent developers to bolster the national digital entrepreneurship ecosystem.
Peran Infrastruktur Teknologi dalam Mengakselerasi Ekosistem Kewirausahaan dan Produktivitas Ekonomi
This study analyzes the strategic role of technology infrastructure in accelerating entrepreneurship ecosystem maturity and its impact on national economic productivity. Addressing data distribution biases in the digital economy, the research employs rigorous Structural Equation Modeling (SEM) using World Bank WDI data. The model examines three constructs: the exogenous variable Technology Infrastructure (TECH) (measured by secure internet servers, fixed broadband, and high-tech exports); the mediating variable Entrepreneurship Ecosystem (ENT) (proxied by domestic credit and trademark applications); and the endogenous variable Economic Productivity (PROD) (evaluated via GDP per person employed, patents, and industry value added).To ensure multivariate normality and minimize outlier effects, the study applied Natural Logarithm (Ln) transformations to skewed variables. Analysis using Jamovi reveals that technology infrastructure is a critical foundation that significantly creates a conducive entrepreneurship ecosystem. Consequently, this strong ecosystem mediates technology’s impact, enhancing long-term economic productivity. The findings suggest that investment in digital infrastructure—particularly cybersecurity—and strict statistical validity are vital for policymakers to drive innovation-based growth and avoid the middle-income trap.
Dari Inovasi ke Efisiensi: Peran Inovasi Hijau dan Kesiapan Organisasi dalam Penerapan Biomassa Sekam Padi dan Dampaknya terhadap Kinerja Keberlanjutan Perusahaan
The cement industry is an energy-intensive sector facing high energy costs, increasing pressure to reduce carbon emissions, and accelerating green transformation, making the adoption of biomass-based alternative fuels a critical strategy for improving efficiency and sustainability performance. This study aims to analyze the effects of organizational readiness and green innovation strategy on the adoption of rice husk alternative fuel and its impact on energy costs and sustainability performance at KILN2 of PT XYZ. A quantitative explanatory research design was employed, involving 55 respondents selected through total sampling. Data were collected using Likert-scale questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that organizational readiness has a positive and significant effect on alternative fuel adoption. The adoption of alternative fuel significantly reduces energy costs and enhances corporate sustainability performance. Furthermore, organizational readiness exerts a significant indirect effect on energy costs and sustainability performance through alternative fuel adoption. These findings highlight that organizational readiness is a key determinant of successful energy transition in the cement industry.
Pengaruh Kpop Idol sebagai Brand Ambassador dan Brand Image terhadap Purchasing Decision pada Produk Korea
The growing phenomenon of Korean Wave (Hallyu) such as KPOP Idol is used as a marketing strategy by Korean brands to attract the attention of Indonesian consumers, especially the younger generation. This study aims to measure the extent to which the role of K-pop idols as brand ambassadors, brand awareness and brand image on purchasing decisions for Korean products in Indonesia. This research is intended for consumers who know Innisfree skincare products in Jakarta City who are at least 17 years old and fans of Kpop Idol Kim Mingyu as a brand ambassador. This research uses quantitative deductive methods. Conducted with 115 Respondents and data obtained from online questionnaires on Google Forms. This study uses PLS SEM (Partial Least Square Structural Equation Modeling). The results of this study show that Brand Ambassadors help increase Purchasing Decisions, while Brand Image strengthens brand image. Brand Awareness also contributes to a better understanding of Brand Image, but does not directly influence Purchasing Decisions. This shows that marketing strategies for KPOP Idols can shape a strong Brand Image and encourage consumers to make Purchasing Decisions, but Brand Awareness alone is not enough to make consumers make Purchasing Decisions. Companies can use this research to gain a deeper understanding of the use of K-pop idols in marketing strategies, particularly in the Indonesian market. Additionally, this helps Korean brands design more optimal strategies to attract attention and build stronger relationships with Indonesian consumers.
This study aims to analyze the application of the 5C principles (Character, Capacity, Capital, Collateral, and Condition of Economy) in the credit granting process at bank in gresik. The research employs a qualitative approach using a case study method. Data were collected through interviews with credit officers and related parties, supported by documentation and observation of credit procedures. The results indicate that bank in gresik has formally implemented the 5C principles in accordance with established procedures. However, their implementation has not been carried out optimally and evenly. The assessment of Character and Capacity tends to rely on subjective judgment, Capital analysis has not been prioritized, while Collateral becomes the dominant factor in credit approval decisions. In addition, the analysis of economic conditions has not been conducted comprehensively. These conditions contribute to the emergence of credit risk and the increase in non-performing loans. Therefore, strengthening the balanced application of the 5C principles is essential to improve credit quality.
Pengaruh Beban Kerja dan Work Life Balance terhadap Turnover intention yang di Mediasi Kepuasan Kerja
The purpose of this study is to examine and determine: (1) the effect of workload on job satisfaction; (2) the effect of work–life balance on job satisfaction; (3) the effect of workload on turnover intention; (4) the effect of work–life balance on turnover intention; (5) the effect of job satisfaction on turnover intention; (6) the effect of workload on turnover intention through job satisfaction as a mediating variable; and (7) the effect of work–life balance on turnover intention through job satisfaction as a mediating variable. The population of this study consisted of all permanent employees of Bank Rakyat Indonesia (BRI) Kendari ByPass Branch, totaling 45 employees, all of whom were included as respondents. The data analysis technique used was path analysis, with the calculation process assisted by the SmartPLS program.The results indicate that: (1) workload has a negative and significant effect on job satisfaction; (2) work–life balance has a positive and significant effect on job satisfaction; (3) workload has a positive and significant effect on turnover intention; (4) work–life balance has a negative and significant effect on turnover intention; (5) job satisfaction has a negative and significant effect on turnover intention; (6) workload affects turnover intention through job satisfaction as a mediating variable; and (7) work–life balance has an indirect effect on turnover intention through job satisfaction.
Analisis Perlakuan Akuntansi Warkat Kliring Tertolak dan Dampaknya terhadap Laporan Keuangan Bank
Rejected clearing instruments are one of the operational risks frequently encountered by banking institutions and may affect the reliability of financial statements if they are not accounted for properly. The accounting treatment of rejected clearing instruments includes recognition, measurement, recording, and presentation that must comply with applicable financial accounting standards and banking regulations. This research aims to analyze the accounting treatment of rejected clearing instruments and its impact on bank financial statements, particularly on earnings quality, asset valuation, and credit risk. The research method employs a qualitative approach using literature review and descriptive analysis of accounting practices in the Indonesian banking sector. Data are obtained from academic journals, financial accounting standards, and regulations related to clearing systems and financial instruments. The results indicate that improper accounting treatment of rejected clearing instruments may lead to misstatements in receivable accounts, revenue recognition, and allowance for impairment losses, which ultimately affect the fairness of financial statements. Therefore, banks are required to implement consistent accounting policies in accordance with prevailing standards to enhance transparency, accuracy, and the reliability of financial information presented to stakeholders.
Strategi Meningkatkan Kualitas Koperasi di PT PNM Mekar Syariah Nagari Padang Lua Kecamatan IV Koto Kabupaten Agam
This study aims to analyze strategies for improving the quality of Islamic cooperatives at PT PNM Mekar Syariah in Nagari Padang Lua, IV Koto District, Agam Regency. Islamic cooperatives play a strategic role in empowering communities, particularly underprivileged women; however, in practice they still face various challenges related to institutional quality, service performance, and member discipline. This research employed a qualitative descriptive approach. Data were collected through interviews, observation, and documentation involving cooperative staff, members, and community figures. The data were analyzed using qualitative techniques through data reduction, data display, and conclusion drawing, supported by triangulation to ensure data validity. The findings show that the quality of the cooperative at PT PNM Mekar Syariah Nagari Padang Lua has not yet reached an optimal level, as indicated by limited product diversification, insufficient human resource competence, and delays in financing repayments by some members. To address these issues, the cooperative has implemented strategies including member coaching, capacity building for staff, and strengthening supervision and financing management systems. These strategies have contributed to reducing the number of problematic members, although further improvement is still needed, particularly in product diversification and managerial professionalism. This study provides empirical evidence for the development of Islamic cooperatives as sustainable and inclusive microfinance institutions.
Pengaruh Komitmen dan Disiplin Kerja Terhadap Kepuasan Nasabah Melalui Kualitas Pelayanan Sebagai Variabel Mediasi pada PT Bank Negara Indonesia KCU Makassar
This study aims to determine and analyze the influence of commitment and work discipline on customer satisfaction through service quality as a mediating variable at PT Bank Negara Indonesia KCU Makassar. This study was conducted to determine the extent to which commitment and work discipline can influence customer satisfaction directly and indirectly through service quality. This study uses a quantitative approach with an associative method. Data were collected through distributing questionnaires to 133 respondents who were customers at PT Bank Negara Indonesia KCU Makassar which had previously been determined using the Slovin formula. The data analysis technique used was Partial Least Square (PLS) with the help of the Smart-PLS program to test the direct and indirect relationships between variables. The results of this study indicate that Commitment does not directly influence Customer Satisfaction, but has a significant effect on Service Quality. Work Discipline has a significant effect on Service Quality and customer satisfaction. Service Quality does not have a significant effect on customer satisfaction. In addition, Commitment and Work Discipline do not affect Customer Satisfaction through Service Quality as a mediator. These findings indicate that human resource factors, particularly work discipline, play a more dominant role in increasing customer satisfaction than commitment or service quality directly.
Work Ethic and Employee Performance: The Mediating Role of Innovative Work Behavior and the Moderating Role of Organizational Citizenship Behavior
This study aims to analyze the influence of work ethic on employee performance by including innovative work behavior as a mediating variable and organizational citizenship behavior (OCB) as a moderating variable. The study was conducted on Civil Servants at the Batu City Agriculture and Food Security Office using a quantitative explanatory approach. The entire population of 83 employees was used as respondents through a saturated sampling technique, so this study is expected to be able to describe the empirical conditions comprehensively. Quantitative data were collected through distributing questionnaires compiled based on research variable indicators and then analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the help of SmartPLS software version 4. The results of the analysis indicate that work ethic has a positive and significant influence on employee performance. In addition, work ethic is also proven to have a positive and significant influence on innovative work behavior. Further findings indicate that innovative work behavior acts as a partial mediating variable in the relationship between work ethic and employee performance, meaning that work ethic can improve performance both directly and through increasing innovative behavior. However, organizational citizenship behavior (OCB) is not proven to moderate the relationship between work ethic and employee performance. This indicates that the role of OCB in strengthening or weakening the influence of work ethic on performance is not yet significant in the context of the organization studied.
Pengaruh Kualitas Layanan dan Inovasi Produk terhadap Kepuasan Pengunjung Wisata Boonpring Kabupaten Malang
The development of the tourism sector requires destination managers to enhance visitor satisfaction through consistent service quality and sustainable product innovation. Boonpring Tourism Destination in Malang Regency, as a nature-based tourism attraction, needs to ensure that its services and tourism products are able to meet visitors’ expectations. This study aims to analyze the effect of service quality and product innovation on visitor satisfaction at Boonpring Tourism Destination, Malang Regency. This research employed a quantitative approach with a cross-sectional design. Data were collected through questionnaires distributed to 150 visitors who visited the destination in August 2025. Data analysis was conducted using simple linear regression with the assistance of SPSS software. The results indicate that service quality and product innovation have a positive and significant effect on visitor satisfaction, both partially and simultaneously. These findings suggest that consistent improvement in service quality and continuous development of tourism product innovation play a crucial role in shaping visitor satisfaction. The implications of this study are expected to serve as a reference for tourism managers in formulating strategies to enhance service quality and product innovation in order to improve competitiveness and ensure the sustainability of tourism destinations.
Pengaruh Kualitas Pelayanan Perpajakan, Kesadaran Wajib Pajak, dan Insentif Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kota Binjai
This study aimed to examine the influence of tax service quality, taxpayer awareness, and tax incentives on the tax compliance of MSME (Micro, Small, and Medium Enterprises) actors in Binjai City. The population in this study was not known with certainty; however, a total of 96 respondents were selected as samples using the Lemeshow formula. This research employed a quantitative primary data approach, which was collected through questionnaires and processed using SPSS Version 24. The analytical technique used was multiple linear regression analysis. The results of the study showed that tax service quality, taxpayer awareness, and tax incentives, both partially and simultaneously, had a positive and significant influence on taxpayer compliance in MSMEs in Binjai City. Tax service quality had a regression coefficient of 0.301, a t-value of 3.327, with a significance level of 0.001. Taxpayer awareness had a regression coefficient of 0.334, a t-value of 3.826, with a significance level of 0.000. Tax incentives had a regression coefficient of 0.238, a t-value of 3.042, with a significance level of 0.003. The results of the F-test showed an F-value of 108.094 with a significance level of 0.000. The critical values of t and F were 1.986 and 2.704 respectively, hence tcalculated > ttable and Fcalculated > Ftable with significance values < 0.05, thus the alternative hypotheses (Ha) were accepted and the null hypotheses (Ho) were rejected, indicating significant influence. These findings confirmed that hypotheses H1, H2, H3, and H4 were accepted and proven valid, as the results aligned with the proposed hypotheses. The most dominant variable influencing taxpayer compliance was taxpayer awareness, as it had the highest t-value. Approximately 77.2% of taxpayer compliance could be explained by tax service quality, taxpayer awareness, and tax incentives, while the remaining percentage was attributed to other external factors. Taxpayer compliance had a very strong relationship with tax service quality, taxpayer awareness, and tax incentives.
Pendapat Masyarakat tentang Efektivitas Penanganan Parkir Liar dalam Meningkatkan Pendapatan Asli Daerah Kota Medan
This study aims to analyze the influence of the effectiveness of illegal parking management, policy effectiveness, and public opinion on the Original Local Revenue (PAD) of Medan City. The issue of illegal parking that has not been optimally addressed has the potential to cause parking fee leakage and hinder regional revenue growth. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 71 respondents and analyzed using validity tests, reliability tests, multiple linear regression analysis, t-tests, and determination coefficients. The results of the study show that the effectiveness of illegal parking management has a positive and significant effect on Medan City's Original Local Revenue. Policy effectiveness also proves to have a positive and significant effect on PAD. Meanwhile, public opinion does not have a significant effect on Original Local Revenue partially. Simultaneously, all independent variables affect Regional Original Revenue. This finding indicates that the increase in local revenue from the parking sector is more influenced by the effectiveness of policies and the implementation of illegal parking management than by public perception. Therefore, local governments need to strengthen supervision and policy consistency in parking management to optimize regional revenue.
Analisis Konseptual Penetapan Orde Perkotaan dalam Pembangunan Ekonomi Kota
Urban development is inextricably linked to the process of urbanization and its role as a center of economic activity. Each city has a different level and function, necessitating the classification of cities based on their urban order. Determining urban order is crucial for understanding a city's role within the urban system and serves as a basis for more targeted economic development planning. This article aims to analyze the concept of determining urban order and its relationship to urban economic development. The method used is a literature review, examining various theories and research findings related to urban hierarchy, population distribution, and urban economic growth. The study results indicate that determining urban order is generally based on population size, density, service functions, and the city's economic role. Cities with higher levels of order tend to have more complex economic activity and become centers of growth for surrounding areas. Therefore, understanding urban order can assist the government in formulating more equitable and sustainable urban economic development policies.
Kontribusi Pemberdayaan UMKM Terhadap Pembangunan Ekonomi Daerah dan Penyerapan Tenaga Kerja (Kuantitatif)
This research aims to examine the role of empowering Micro, Small, and Medium Enterprises (MSMEs) in driving regional economic development while increasing workforce absorption. This topic is relevant considering the crucial position of MSMEs as the driving force of the local economy and the main source of job creation, although in practice they are still limited by limited internal capacity and access to various resources. This study applies a qualitative approach with a case study design to explore in depth the dynamics, processes, and meaning of MSME empowerment in the local context. Data collection was conducted through semi-structured interviews, limited observations, and documentation reviews with five informants including MSME actors, MSME facilitators, and local government representatives. Informants were determined using purposive and snowball sampling techniques. Furthermore, the data were analyzed thematically using the interactive analysis model of Miles and Huberman. The research findings indicate that MSME empowerment efforts through training programs, mentoring, capital facilitation, and marketing support, including digitalization, have significantly contributed to increasing business capacity, expanding market reach, and sustaining business activities. This capacity building has direct implications for opening up local employment opportunities and strengthening a more inclusive regional economic structure. These results add to the theoretical understanding of MSME empowerment from a local economic development perspective, while also offering practical and policy implications for the formulation of sustainability-oriented MSME empowerment programs. Future research is recommended to cover a broader study area and incorporate a mixed-methods approach to increase the generalizability of the findings.
Strategi Value Seeking dan Stock Piling: Respons Konsumen terhadap Kenaikan PPN 12% pada Produk Non-Esensial
The increase in the Value Added Tax (VAT) rate to 12% on non-essential products has the potential to affect people's consumption behavior. The change in fiscal policy encourages consumers to adjust their purchasing strategies to maintain the expected level of utility. This study aims to analyze consumer responses to the 12% VAT increase by focusing on value seeking and stock picking strategies, and examine the influence of these two strategies on changes in consumption behavior of non-essential products. This study uses a quantitative approach with a survey method of 100 respondents who are consumers of non-essential products. Data were collected through a structured questionnaire that had met the validity and reliability tests, then analyzed using inferential statistical tests in the form of t-tests and F-tests. The results of the analysis showed that partially the value seeking strategy had a positive and significant effect on consumer response, with a t-table value of > and a significance level of < 0.05. This strategy is reflected in the increasing consumer behavior in comparing prices, looking for discounts, and choosing alternative products that have a higher benefit value· The stock piling strategy also shows a significant influence on consumer response, although its contribution is relatively smaller than that of value seeking. Simultaneous testing through the F test showed that the two independent variables together had a significant effect on consumer response to the 12% increase in VAT, with a Fcal value of > Ftable and a significance of < 0.05. The value of the determination coefficient (R²) indicates that the proportion of variation in consumer responses can be explained moderately by both strategies. These findings show that consumers are adaptive and rational in the face of VAT increase policies, not only by reducing consumption, but through adjustments to purchasing strategies. This research provides a theoretical contribution to the study of consumer behavior and practical implications for policymakers and business actors in responding to changes in fiscal policy.
Pengaruh E-HRM terhadap Kepuasan dan Kinerja Karyawan pada Badan Usaha Milik Negara di Sulawesi Selatan
This study aims to examine the effect of Electronic Human Resource Management (E-HRM) on job satisfaction and employee performance and to analyze the moderating role of job satisfaction in the relationship between E-HRM and employee performance in State-Owned Enterprises (SOEs) in South Sulawesi Province. The implementation of E-HRM is expected to improve efficiency, transparency, and accessibility in human resource management, although it also faces challenges related to employee adaptation and digital readiness. This study employed a quantitative approach with a conclusive research design and a cross-sectional method. Data were collected through a structured questionnaire distributed to 100 employees of PT PLN (Persero) UP3 Makassar Selatan, PT Pelabuhan Indonesia (Persero) Makassar Branch, and PT Sinergi Gula Nusantara Takalar Sugar Factory Unit. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that E-HRM has a positive and significant effect on job satisfaction and employee performance. Job satisfaction also has a positive and significant effect on employee performance. However, job satisfaction does not moderate the relationship between E-HRM and employee performance. The study concludes that E-HRM directly enhances employee performance and should be continuously optimized to support organizational effectiveness.
Pengaruh Mentoring dan Coaching terhadap Pengembangan Karir Guru dengan Kepercayaan Diri sebagai Variabel Intervening di SMA N 2 Pulau Punjung
This study aims to analyze the influence of mentoring and coaching on teacher career development with self-confidence as an intervening variable at SMA Negeri 2 Pulau Punjung. The research is motivated by the phenomenon of fluctuations in teacher career development over the last three years. The research method used is quantitative, with a population and sample of 50 teachers using a total sampling technique. Data collection was carried out through Likert scale questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results found that mentoring has a positive and significant effect on career development, but coaching and self-confidence do not significantly affect career development. Additionally, coaching has a significant effect on self-confidence, while mentoring does not. Self-confidence was also found unable to mediate the influence of mentoring or coaching on teacher career development at SMA Negeri 2 Pulau Punjung. These results are expected to contribute to school management in improving human resource quality through more effective and targeted development programs in the future.
Kesiapan Menerapkan Green Human Resource Management (GHRM) pada Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas 1 Palembang
This study aims to analyze the readiness level of the Class I Palembang Port Authority (KSOP) in implementing Green Human Resource Management (GHRM). GHRM is an effort to integrate human resource management practices with environmental sustainability goals, which is considered important given the environmental responsibilities of the port sector. This study uses a descriptive quantitative method with a census approach to all employees of the Class I Port Authority Office in Palembang. The data is analyzed based on three aspects of GHRM: Green Training, Green Performance Management, and Green Employee Involvement. The results of the study indicate that, in general, KSOP Class I Palembang is at a high level of readiness in implementing GHRM. This readiness is reflected in the average index of the Green Training (4.217) and Green Employee Involvement (4.35) aspects, which are in the Very Ready category. Readiness in the Green Training aspect shows the effectiveness of environmental training, while Green Employee Involvement reflects the high level of active employee participation. Meanwhile, the Green Performance Management aspect (4.166) is in the Ready category, indicating that environmental elements have been accommodated in performance assessments but still need further strengthening, especially in the reward system. The conclusion of this study confirms that KSOP Class I Palembang is ready to integrate sustainability principles through GHRM practices.
Relationship Marketing as a Driver of Competitive Advantage in Service Industries
Relationship marketing is increasingly important in the context of intensifying competition in service industries that are becoming more commoditized, where price-based differentiation and operational efficiency are easy to imitate and quickly lose their distinctiveness. This article aims to examine relationship marketing as a driver of competitive advantage by positioning it as a strategic capability that builds relational assets. The study adopts a qualitative, theory-based narrative review approach focused on cross-theory conceptual synthesis and interpretive analysis. The review identifies a consistent mechanism: relationship marketing practices—through meaningful communication, service consistency, service recovery, ethically grounded personalization, and facilitation of customer participation—develop trust, commitment, and customer engagement that accumulate into relationship quality. Stronger relationship quality then enhances loyalty, increases retention, creates switching costs (especially relational costs), and expands relational capital in the form of customer knowledge, reputation, referral networks, and learning loops that support service innovation. The main contribution of this article is a theoretical synthesis that integrates the Resource-Based View, Social Exchange Theory, and Service-Dominant Logic into a conceptual RM–competitive advantage model that is path dependent and difficult to imitate. Theoretically, the model clarifies the causal–conceptual pathway through which service advantage is formed, while managerially it emphasizes orchestrating service culture and relational capabilities, including the responsible use of technology.
Ketangkasan Strategis sebagai Penggerak Ketahanan Organisasi Jangka Panjang
Organizations increasingly operate under heightened uncertainty driven by environmental turbulence, recurring crises, and market–technology disruptions that challenge not only survival but also sustained adaptation and transformation. This article aims to develop a conceptual synthesis explaining how strategic agility functions as a driver of long-term organizational resilience and to propose an integrative model that can guide future empirical testing. The study adopts a qualitative, systematic literature review (SLR) approach, drawing on reputable peer-reviewed journal articles and scholarly sources addressing agility, resilience, and dynamic capabilities. Data were analyzed through thematic coding and conceptual mapping to extract core definitions, key dimensions, causal mechanisms, and boundary conditions shaping the agility–resilience relationship. The synthesis identifies four recurring agility dimensions—strategic sensing, fast decision-making and resource fluidity, strategic reconfiguration, and stakeholder agility—linking them to long-term resilience through mechanisms such as early warning and risk mitigation, rapid resource reallocation for operational continuity, continuous learning and capability renewal, and business model renewal. The relationship is stronger under high turbulence, mature digital and analytics capabilities, psychologically safe and collaborative cultures, balanced structural design (centralization–decentralization), and industry/regulatory contingencies. The article contributes an integrative framework and research propositions clarifying mechanisms and contextual effectiveness, while offering managerial implications for designing sensing routines, decision governance, resource mobility, learning systems, and renewal agendas.
Peran Kepercayaan Konsumen Memediasi Pengaruh Citra Merek Terhadap Keputusan Pembelian Fashion Uniqlo di Kota Denpasar
The fashion industry in Indonesia continues to grow in line with changing trends and consumer behavior, particularly in Denpasar as a center of tourism and lifestyle. UNIQLO is one of the global fashion brands present in Indonesia, known for its LifeWear philosophy that emphasizes quality, functionality, and product innovation. This study aims to analyze the effect of brand image on purchase decisions of UNIQLO products, with consumer trust as a mediating variable. The study was conducted on UNIQLO consumers in Denpasar who have made purchases within the past year, with a sample size of 100 respondents. Data were collected through online and offline surveys in September 2025 and analyzed using path analysis, Sobel test, and Variance Accounted For (VAF) test with SPSS. The results indicate that brand image has a positive and significant effect on purchase decisions, consumer trust also positively influences purchase decisions, and consumer trust significantly mediates the effect of brand image on purchase decisions.
Analisis Posisi Strategis dan Daya Saing PT Telkom Indonesia Tbk dalam Mempertahankan Dominasi Industri Telekomunikasi
This study aims to formulate relevant business strategies for PT Telkom Indonesia Tbk in facing intense competition in the telecommunications sector. A comprehensive strategic management methodology is used, consisting of three analysis phases: entry phase (EFE, IFE, CPM), alignment phase (SWOT, SPACE, BCG, IE, Grand Strategy), and decision-making phase (QSPM). The analysis results show that PT Telkom Indonesia is positioned in the "Aggressive" and "Star" quadrants, indicating that the company holds a very strong market position with potential for further growth. Based on the QSPM matrix, the recommended priority strategy is market penetration with a score of 5.52, which is the most appropriate strategy for the current conditions. This strategy focuses on increasing sales volume, optimizing digital services such as fixed-mobile convergence, and expanding networks to remote areas to broaden market coverage. The implementation of this market penetration strategy is expected to help PT Telkom Indonesia maintain and strengthen its leading position while supporting the ongoing digital transformation in the face of the increasingly competitive telecommunications industry.
Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan: Pressure, Opportunity, dan Rationalization
Financial statement fraud is a serious threat as it can damage the quality of accounting information and stakeholder trust. This study conducts a Systematic Literature Review (SLR) to identify and synthesize findings from previous studies regarding the influence of pressure, opportunity, and rationalization on financial statement fraud based on the Fraud Triangle perspective. This research uses a qualitative approach through a literature review of national and international journals as well as recent academic publications. The analysis was conducted descriptively and qualitatively by grouping findings based on the direction of influence (positive, negative, or no effect). The SLR results indicate that pressure, opportunity, and rationalization generally play a role in triggering fraud; however, the consistency of findings still varies due to differences in industrial context, period, and measurement proxies. This study provides a conceptual foundation for hypothesis development and future empirical research as well as implications for fraud prevention efforts.
Faktor-Faktor Yang Mempengaruhi Kualitas Audit: Audit Fee, Ukuran Perusahaan Klien dan Ukuran KAP
Audit quality plays a crucial role in ensuring the reliability of financial statements; however, the determinants influencing audit quality remain empirically inconsistent. Several studies report that audit fees, client firm size, and the size of Public Accounting Firms (PAFs) significantly affect audit quality, while other findings indicate negative or insignificant effects. To address these inconsistencies, this study employs a Systematic Literature Review (SLR) approach with a qualitative research design. The literature was collected from academic databases and analyzed descriptively by categorizing findings based on the direction of the relationships between variables. The results indicate that audit fees, client firm size, and PAF size influence audit quality, although the direction and significance of these effects vary across studies due to differences in industry context, research periods, methodologies, and proxies used to measure audit quality. In addition, this study identifies other variables that warrant further investigation, including audit tenure, auditor rotation, auditor independence, and financial performance.
Pengaruh Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Karyawan
Human resources play a very important role in supporting the success of a company, as employees are the main element in determining the achievement of organizational goals. One indicator of successful human resource management is optimal employee performance. However, in reality, employee performance still varies, which is influenced by various internal and external factors. Factors that are considered to influence employee performance include work discipline and work motivation. Work discipline is related to the level of employee compliance with the rules and regulations applicable in the company, while work motivation refers to the internal drive that encourages employees to perform their tasks optimally. This study aims to determine the effect of work discipline and work motivation on employee performance at PT. Swadaya Cipta. This research uses a quantitative method with a survey approach. The population in this study consists of all employees of PT. Swadaya Cipta, with a sample of 57 respondents selected using a saturated sampling technique. The research instrument is a questionnaire that has passed validity and reliability tests, so the data obtained can be accounted for in terms of accuracy. The data were analyzed using multiple linear regression with partial hypothesis testing to determine the effect of each independent variable on the dependent variable. The results show that work discipline has a positive and significant effect on employee performance, meaning that better levels of discipline tend to improve employee performance. Work motivation is also proven to have a positive and significant effect on employee performance, indicating that employees with high work motivation tend to produce more optimal performance.
Pengaruh Pendidikan Kewirausahaan Terhadap Minat Berwirausaha pada Mahasiswa Pariwisata Universitas Kepanjen
Entrepreneurship education is an important strategy for fostering students’ entrepreneurial intentions, particularly in the tourism sector, which has significant potential to support regional economic development. Malang Regency, as an area with diverse tourism destinations, requires tourism human resources who are not only academically competent but also possess strong entrepreneurial mindsets. This study aims to analyze the effect of entrepreneurship education on the entrepreneurial intention of students in the Tourism Study Program at Universitas Kepanjen. The research employed a quantitative approach with a survey design. Data were collected through structured questionnaires distributed to 52 tourism students who had completed entrepreneurship courses. Data analysis was conducted using simple linear regression with the assistance of SPSS software. The results indicate that entrepreneurship education has a positive and significant effect on students’ entrepreneurial intention, with a significance value of less than 0.05 and a coefficient of determination of 38.8 percent. These findings suggest that improving the quality of entrepreneurship education can enhance tourism students’ intention to establish independent businesses in the tourism and creative economy sectors, thereby contributing to the strengthening and sustainability of tourism development in Malang Regency
Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur Pemerintah Daerah terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada Kantor Bupati Batu Bara
This study aims to analyze the effect of Government Accounting Standards (SAP) Implementation and the Quality of Local Government Apparatus on the Quality of Financial Reports at the Batu Bara Regent’s Office. The study used a quantitative approach with a survey method and distributed questionnaires to 52 local government apparatus respondents. Data analysis was performed using multiple linear regression, t-test, F-test, and coefficient of determination (R²).The results show that SAP Implementation has a positive and significant effect on the quality of financial reports, as does the Quality of Local Government Apparatus. Simultaneously, these two independent variables significantly influence the quality of financial reports, contributing 46.8% (R² = 0.468), while the remaining 53.2% is influenced by factors outside this study. The lowest indicator of the quality of the apparatus is the ability to use the regional financial information system, which requires special attention through training, workshops, mentoring, and e-learning modules.
Analisis Kinerja Keuangan pada Perusahaan Asuransi di Bursa Efek Indonesia Periode 2020-2024
This study aims to analyze the financial performance of insurance companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. The research uses a quantitative descriptive method by analyzing financial ratios including Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Risk-Based Capital (RBC). The sample consists of seven insurance companies selected using purposive sampling technique based on predetermined criteria. The data source is secondary data obtained from the published financial statements of insurance companies. The analysis results show that overall, the financial performance of insurance companies in Indonesia during 2020-2024 varies. The liquidity aspect, measured by Current Ratio, shows that most companies have adequate liquidity, although some still experience fluctuations. The solvency aspect shows that companies generally have good capital structure, although there are concerns about excessive dependence on debt. Profitability tends to be under pressure due to high operational costs and low operational efficiency. Risk-Based Capital (RBC) as the main indicator shows a declining trend that is worrying, especially in several companies that experienced a drastic decrease, indicating a weakening ability to absorb risk. This study concludes that although most insurance companies meet minimum regulatory standards, there are fundamental challenges related to operational efficiency, liquidity stability, and capital adequacy that need serious attention to ensure long-term sustainability.
Analisis Hubungan Antara Kepemimpinan Transformasional, Kepuasan Kerja, dan Perilaku Organisasi
This research is motivated by the importance of understanding the factors that affect organizational behavior (Organizational Citizenship Behavior / OCB) in millennial generation employees, especially in the context of educational service organizations. Millennials have different work characteristics than previous generations, so organizations need to manage leadership styles and job satisfaction appropriately to encourage extra-role behaviors that support organizational effectiveness. This study aims to analyze the relationship between transformational leadership and job satisfaction on organizational behavior in millennial generation employees at PT. Management of Edu Jakarta. The research uses a quantitative approach with an explanatory design. Data was collected through a Likert scale questionnaire to 100 millennial employees who were selected using purposive sampling techniques. Data analysis was carried out by multiple linear regression after going through the classical assumption test. The results of the study show that transformational leadership has a positive and significant effect on organizational behavior. Job satisfaction also has a positive and significant effect, with a more dominant contribution than transformational leadership. Simultaneously, the two variables explain 50.1% of organizational behavior variations. The implications of this study confirm that organizations need to develop inspiring and empowering leadership practices and improve the quality of the work environment to maintain employee satisfaction levels. Strengthening these two aspects has the potential to increase the extra-role behavior of millennial employees and support organizational performance in a sustainable manner.
Pengaruh Word of Mouth dan Brand Awareness Terhadap Minat Mahasiswa Baru pada Program Studi Manajemen di Universitas Muhammadiyah Makassar
This study aims to analyze the influence Word of MouthAnd Brand Awarenesson the interest of new students in choosing the Management Study Program at Muhammadiyah University of Makassar. The phenomenon of low utilization of credible information and the less than optimal image of the institution is an important basis for this research, considering that the decision to choose a higher education institution involves reputation, perceived quality, and information received by prospective students. The study used a quantitative method with a survey approach. The study population was all 272 new students of the Management Study Program class of 2025, and the sample was determined using the Slovin formula to obtain 73 respondents. Primary data was obtained through a Likert scale questionnaire, while secondary data was collected from literature, documents, and relevant publications. The research instrument included three variables, namely Word of Mouth,Brand Awareness, and New Student Interest, which is measured based on established operational indicators. The results of the study show thatBrand Awarenessbecome the most dominant factor in increasing the interest of new students, whileWord of Mouthhad no significant effect. This finding underscores the need to strengthen the institution's image and optimize promotional strategies to increase campus visibility.
Pengaruh Customer Brand Engagement dalam Mempengaruhi Brand Trust Serta Dampaknya terhadap Customer Loyalty
Customer loyalty in the tourism transportation service company is shown by customers' tendency to switch to other service providers, including PO—Yenneke Trans in Bandung City. Customer loyalty is influenced by the level of trust in the brand, where brand trust plays an important role in building long-term relationships with customers. One factor that affects the formation of brand trust is customer brand engagement. This study aims to find out the effect of customer brand engagement on brand trust and its impact on customer loyalty at PO—Yenneke Trans in Bandung City. The method used in this study is a quantitative approach, employing both descriptive and verificative methods. The data used come from primary data obtained through distributing questionnaires to PO. Yenneke Trans customers. The population in this study consists of all customer POs. Yenneke Trans in Bandung City in the past year, with 75 samples determined based on the research criteria. The data analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS) with data processing using the SmartPLS software. The study results show that customer brand engagement has a positive and significant effect on brand trust. Next, brand trust has a positive and significant effect on customer loyalty. However, customer brand engagement does not directly affect customer loyalty, but rather indirectly through brand trust. These findings indicate that brand trust acts as a mediating variable in the relationship between customer brand engagement and customer loyalty.
Pengaruh Kualitas Produk, Harga terhadap Kepuasan Konsumen Fashion Shopee Melalui Keputusan Pembelian sebagai Variabel Intervening
The rapid growth of e-commerce in Indonesia has driven changes in people's consumption patterns, especially in purchasing fashion products online. Shopee is one of the most popular platforms because it offers a variety of products at affordable prices and competitive quality. This study aims to analyze the effect of product quality and price on consumer satisfaction through purchasing decisions as an intervening variable. This study uses a quantitative approach with a survey method of 72 respondents who are active users of the Shopee application. The sampling technique uses the Slovin formula and the data collection instrument is a Likert scale questionnaire. Data analysis was carried out using multiple linear regression and path analysis using IBM SPSS version 27. The results of the study show that product quality and price have a significant effect on consumer satisfaction both directly and through purchasing decisions. Purchasing decisions have proven to be an effective intervening variable in strengthening the influence of product quality and price on consumer satisfaction. These findings are expected to be a reference in digital marketing strategies, especially for fashion entrepreneurs on e-commerce platforms.
Pengaruh Endorsement Influencer dan Strategi Harga terhadap Keputusan Konsumen dalam Menggunakan Layanan Jeep Tour Kintamani
The development of experience-based tourism requires industry players to implement adaptive marketing strategies to address changes in consumer behavior through the use of digital media and competitive pricing. This study aims to analyze the influence of influencer endorsements and pricing strategies on consumer decisions in using the Kintamani Geopark Jeep Tour service. The study used a quantitative approach with a survey method, where primary data were obtained by distributing questionnaires to tourists who had used the Kintamani Jeep Tour service and were exposed to social media influencer promotions. The sampling technique was purposive sampling. Data analysis used multiple linear regression based on the Theory of Planned Behavior (TPB) to explain the influence of emotional and rational factors in the consumer decision-making process. The results showed that influencer endorsements and pricing strategies had a positive and significant effect on consumer decisions, both partially and simultaneously. These findings emphasize the importance of integrating trust in influencers and perceived price suitability in shaping consumer decisions in the adventure tourism sector, and provide practical implications for tourism destination managers in designing effective and competitive marketing strategies.
Analisis SWOT Pariwisata Halal di Kalimantan Barat
Halal tourism is a growing sector in line with the increasing awareness of the Muslim community regarding the principles of tourism activities. West Kalimantan Province has rich tourism potential, ranging from natural resources, historical destinations, to unique culinary delights that support the development of halal tourism. This study aims to analyze the strengths, weaknesses, opportunities, and threats in the development of halal tourism in West Kalimantan Province. The method used is descriptive qualitative with a literature study approach and quantitative data analysis from official sources. The results indicate that West Kalimantan has great potential as a competitive halal tourism destination, but still faces challenges in infrastructure, promotion, and coordination between stakeholders. This SWOT analysis is expected to form the basis for developing a targeted and sustainable halal tourism development strategy. Thus, halal tourism development can be a driving force for the local economy while enhancing the image of West Kalimantan tourism on the national and international stage.
Pengaruh Digital Competence Terhadap Green Innovation Performance yang Dimediasi Organizational Agility
The development of digital transformation and sustainability demands encourages organizations to enhance employees’ digital competence to support green innovation performance. However, there remains a gap in digital capabilities and the implementation of environmentally friendly programs at PT. Pegadaian Cabang Blimbing, which potentially hinders the achievement of green innovation performance. This study aims to analyze the effect of digital competence on green innovation performance with organizational agility as a mediating variable. This research employs a quantitative approach with data collected through questionnaires distributed to employees of PT. Pegadaian Cabang Blimbing. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that digital competence has a positive and significant effect on organizational agility and green innovation performance. Organizational agility also has a positive effect on green innovation performance and is proven to significantly mediate the relationship between digital competence and green innovation performance. These findings emphasize that improving digital literacy, technology-based collaboration, and digital problem-solving capabilities can strengthen organizational agility in responding to changes and driving environmentally friendly innovation. The implications of this study highlight the importance of continuous digital competence development as a strategy to enhance agility and green innovation performance in supporting digital transformation and organizational sustainability.
Pengaruh Audit Delay, Auditor Switching, dan Financial Distress terhadap Opini Audit Going Concern
This study aims to analyze the simultaneous and partial effects of Audit Delay, Auditor Switching, and Financial Distress on Going Concern Audit Opinions. The research adopts a quantitative approach, focusing on companies in the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period that have been audited. From a population of 92 companies, purposive sampling was applied to obtain 47 companies as samples over three years, resulting in a total of 141 observations. Hypothesis testing was conducted using descriptive statistical analysis and logistic regression analysis with SPSS version 26. The findings reveal that Audit Delay, Auditor Switching, and Financial Distress simultaneously have a significant effect on Going Concern Audit Opinions. Partially, Audit Delay has a significant influence on Going Concern Audit Opinions. However, Auditor Switching and Financial Distress do not show a significant partial effect on the issuance of Going Concern Audit Opinions
Peran Manajemen Sumber Daya Manusia Berbasis Kompetensi dan Safety Culture dalam Meningkatkan Kinerja Operasional Perkeretaapian
The railway sector is a high-risk mode of transportation that demands a very high level of safety, punctuality, and operational reliability. The success of railway operations is not only determined by the sophistication of technology and infrastructure, but also depends on the quality of Human Resources (HR) management. This study aims to analyze the role of Human Resource Management (HRM) in improving railway operational performance through competency development, risk-based training, and strengthening safety culture The research uses a descriptive qualitative approach with literature study methods and document analysis on the HR Roadmap of Railway Regulators and Operators. The results of the study show that there is a systematic causal relationship between MSDM practices, competency formation, strengthening safety culture, improving managerial performance, and having an impact on operational performance. The findings show that safety and operational performance problems are rooted in competency gaps, certification systems, and not optimal management of human resources based on operational risks. Training and development plays a key role in transforming HR policies into actual competencies and internalized safety cultures. This study confirms that the improvement of railway operational performance is a gradual result of a structured, competency-based, and safety-oriented MSDM system. These findings provide policy implications for regulators and operators in strengthening MSDM systems to create safer, more reliable, and high-performance railway operations
Pengaruh Harga dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Hirotito Motor Sudirman
This study aims to analyze the influence of price and service quality on customer satisfaction at the Hirotito Motor Sudirman Workshop in Buleleng Regency. Motorcycle repair shops face increasingly fierce competition, therefore, it is crucial for workshop owners to understand what makes customers happy so that they keep coming back. A quantitative method based on an associative approach was used in this study. To collect data, 150 clients who had previously used the workshop's services were given a questionnaire. Statistical methods such as multiple linear regression, classical assumption tests, and descriptive statistics were used to analyze the data. The findings describe that "price has a positive and significant effect on customer satisfaction, indicating that fair and transparent pricing can increase satisfaction. Service quality also has a positive and significant effect on customer satisfaction and has a more dominant influence than price." These findings explain that service experience is a key aspect in shaping customer satisfaction. The implications of this study emphasize the importance of consistently improving service quality and determining appropriate prices so that customer satisfaction can be continuously improved.
Pengaruh Gaya Kepemimpinan dan Motivasi terhadap Kinerja Karyawan pada Usaha MLaundry
This study aims to analyze the influence of leadership style and work motivation on employee performance at MLaundry, a small-scale service business operating in a highly competitive environment. The research uses a qualitative approach through field research and literature study. Data were collected through in-depth interviews, participatory observation, and documentation involving the owner, supervisor, and operational employees. The results indicate that the leadership style applied at MLaundry tends to be authoritarian, characterized by centralized decision-making, one-way communication, strict supervision, and lack of appreciation. This leadership style negatively affects employee job satisfaction and motivation, which subsequently impacts employee performance. Employee motivation is categorized as low to moderate due to inadequate compensation, unfavorable working conditions, unclear reward systems, and limited opportunities for self-development. Low motivation contributes to poor performance indicators such as high absenteeism, low work quality, lack of initiative, and frequent customer complaints. The findings reveal that leadership style and work motivation simultaneously have a significant influence on employee performance. Transforming leadership style into a more democratic and participative approach, along with improving motivational factors, is essential to enhance employee performance in small and medium-sized service enterprises.