Journal Title: Jurnal Riset Manajemen dan Akuntansi (JURIMA) Initials: JURIMA Frequency: April, Agustus, dan Desember Print ISSN: 2827-8569 Online ISSN: 2827-8577 Editor in Chief: Aufa Rizka Azzumi, S.E.,M.A. DOI: 10.55606 Publisher: Politeknik Pratama Purwokerto (a.k. Lembaga Pengembangan Kinerja Dosen) Jurnal Riset Manajemen dan Akuntansi (JURIMA) : ISSN:2827-8569 (cetak), ISSN: 2827-8577 (Online) 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 0173/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 ini 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 :
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai pada Inspektorat Daerah Provinsi Kalimantan Timur
The purpose of this study was to determine how much the work environment and discipline affect employee performance at the Inspectorate of East Kalimantan Province. A quantitative approach was used in this study, and 86 observations and respondent questionnaires were used to collect data. Using the SPSS application, a multiple linear regression approach was used to analyze the data. The findings of this study indicate that employee performance is positively and significantly influenced by the work environment and work discipline, both independently and in combination. Punctuality, productivity, and quality of work output are all influenced by work discipline. Meanwhile, a friendly workplace can foster comfort and improve relationships between employees. These results emphasize the importance of implementing discipline consistently and the importance of building a positive work atmosphere to improve employee performance. This study contributes significantly to the HRM initiatives of government institutions, especially those aimed at improving the efficacy and efficiency of worker productivity.
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Pengaruh Profitabilitas Terhadap Kinerja Keuangan PT Bank Central Asia Tbk Terdaftar di Bursa Efek Indonesia Periode 2021-2024
The objective of this study is to evaluate the impact of return on investment on the company's financial performance as measured by PT Bank Central Asia Tbk's price to book value for the period 2021-2024. In this research, a quantitative approach using simple regression analysis is applied. The data used are the financial statements of Bank Central Asia. The results of this study show that profitability has no significant effect on financial performance.
Implementasi Corporate Social Responsibility (CSR) dan Akuntansi Hijau dalam Meningkatkan Profitabilitas Perusahaan Pertambangan
This study aims to analyze how the implementation of Corporate Social Responsibility (CSR) and green accounting can contribute to enhancing the profitability of mining companies. A systematic literature review approach is employed, drawing from scholarly journals, books, and accredited reports that examine the relationship between CSR, green accounting, and profitability. The analysis reveals that CSR improves company reputation and stakeholder trust, while green accounting fosters cost efficiency and transparency in environmental management. Another key finding shows that integrating both approaches can reinforce corporate legitimacy and establish competitive advantages that support long-term profitability. The implications of this research highlight the need for sustainability strategies to be embedded within reporting systems and corporate policies so that mining companies can excel not only economically, but also demonstrate social and environmental responsibility.
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas dan Rasio Likuiditas pada PT Hutama Karya (Persero) Periode 2015-2024
This study aims to analyze the financial performance of PT Hutama Karya (Persero) for the period 2015–2024 using profitability and liquidity ratios. The method used is descriptive qualitative research with data collection techniques through documentation of financial reports. Profitability ratios are measured by Net Profit Margin (NPM) and Return on Assets (ROA), while liquidity ratios are measured by Current Ratio and Quick Ratio. The results show that the profitability performance of PT Hutama Karya experienced fluctuations but showed a significant improvement since 2021. Similarly, liquidity ratios that were below industry standards during the 2015–2020 period showed improvements during the 2021–2024 period. Overall, the company shows a positive trend in financial management during the final period of the study. These findings are expected to serve as a reference in financial decision-making and asset management strategies in the future.
Pengaruh Gaya Hidup dan Aksesibilitas Terhadap Keputusan Pembelian Menggunakan Shopee Paylater
This study aims to analyze the influence of lifestyle and accessibility on purchasing decisions using the Shopee PayLater feature among adolescents aged 17–25. Employing a quantitative approach and multiple linear regression analysis on 73 respondents, the results show that both lifestyle and accessibility have a positive and significant effect on purchasing decisions, both simultaneously and partially. The coefficient of determination (R²) of 79.3% indicates that these variables explain most of the variation in purchasing decisions. A consumptive lifestyle and ease of access are proven to drive adolescent purchasing behavior through digital credit services.
Analisis Pengaruh Dompet Digital dan Cashback Terhadap Perilaku Keuangan Konsumen di E-Commerce
This research aims to analyze the influence of digital wallet usage and cashback programs on the financial behavior of e-commerce consumers aged 18-25 years in Bandung City, focusing on ShopeePay and DANA platforms. The study employs a quantitative method with a questionnaire survey involving 77 active digital wallet users. The data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The results show that digital wallet usage and cashback simultaneously have a significant effect on consumer financial behavior, with digital wallet usage having a more dominant partial influence.Transaction convenience and cashback incentives encourage consumptive behavior, especially among young people who are sensitive to promotions. However,weaknesses in financial management were found due to the low utilization of financial management features in digital wallet applications. This research recommends improving digital financial literacy so that young people can use digital wallets and cashback wisely and responsibly.
Pengaruh Literasi Keuangan dan Financial Self-Efficacy terhadap Risk Credit Behavior dalam Penggunaan Shopee PayLater pada Pengguna Usia 18-25 Tahun
This study aims to examine the influence of financial literacy and financial self-efficacy on risky credit behavior among Shopee PayLater users aged 18–25 years. The research employed a quantitative approach using a purposive sampling method, involving 101 respondents. The research instrument consisted of a closed-ended questionnaire utilizing a Likert scale, while data analysis was conducted through descriptive analysis, classical assumption tests, multiple linear regression analysis, t-test, and F-test with the assistance of SPSS version 25. The results reveal that, partially, financial literacy does not have a significant influence on risky credit behavior, whereas financial self-efficacy has a significant impact. Simultaneously, both variables significantly affect risky credit behavior, although their combined contribution to the variance in risky credit behavior is only 9.6%. These findings emphasize the importance of financial education programs that not only focus on enhancing financial literacy but also on strengthening individual confidence in financial management in order to foster healthier credit behavior among young generations
Faktor-Faktor Yang Mempengaruhi Kelulusan Tepat Waktu Alumni Mahasiswa D3 Komputerisasi Akuntansi Universitas STEKOM
This study aims to examine and analyze the direct and simultaneous effects of financial stress, financial management, financial parenting, and enrollment interruption on the timely graduation of alumni from the D3 Computerized Accounting program at STEKOM University. Using a quantitative approach, the study involved 84 alumni as respondents. Data were collected through a structured questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics software. The findings reveal that financial stress does not have a significant direct effect on timely graduation. In contrast, financial management, financial parenting, and enrollment interruption each have a significant direct effect on timely graduation. Furthermore, when analyzed simultaneously, financial stress, financial management, financial parenting, and enrollment interruption collectively have a significant effect on the timely graduation of alumni. These results highlight the importance of good financial management practices, parental financial guidance, and uninterrupted study patterns in supporting students to graduate on time. The study contributes to understanding the financial and academic factors influencing graduation timelines and provides practical insights for educators, parents, and policymakers in improving student success rates.
Dampak Media Sosial, Keputusan Pembelian Impulsif, dan Implikasi Pembelian Impulsif terhadap Keuangan Pribadi Generasi Z
This study aims to analyze the impact of social media usage and impulsive purchasing decisions on personal financial management of Generation Z in Indonesia. In the digital era, social media has become an integral part of Generation Z lives, influencing their consumer behavior, including triggering impulse purchases. Uncontrolled impulsive buying can have a negative impact on financial health. This study uses a quantitative descriptive approach, with primary data collected through questionnaires distributed to 68 Generation Z respondents in Indonesia. The results of the study show that: (1) The use of social media has a positive and significant effect on personal financial management of Generation Z (t count 2.586 > t table 1.668; sig. 0.012 < 0.05) . (2) Impulsive purchasing decisions have a positive and significant influence on Generation Z personal financial management (t count 3.129 > t table 1.668; sig. 0.003 < 0.05). (3) Simultaneously, the use of social media and impulsive purchasing decisions have a significant influence on Generation Z personal financial management (F count 5.108 > F table 3.14; sig. 0.009 < 0.05). In conclusion, both social media and impulsive buying together have a significant influence on Generation Z financial management.
Analisis Digitalisasi Layanan Keuangan dan Kepuasan terhadap Loyalitas Nasabah Bank Syariah Indonesia Kota Bandung
This study aims to analyze the influence of digitalization of financial services and customer satisfaction on customer loyalty at Bank Syariah Indonesia (BSI) Bandung City Branch. The background of the research is based on the rapid development of digitalization in the banking sector, especially after the COVID-19 pandemic which has accelerated the adoption of digital financial services. Digital transformation such as mobile banking and internet banking is expected to improve operational efficiency, ease of access, and provide a better transaction experience for customers. This study uses a quantitative method by collecting data through a questionnaire distributed to customers of BSI Bandung City Branch. Data analysis was carried out by validity, reliability, classical assumption test and multiple linear regression test to ensure the accuracy and consistency of the research instrument. The results of the research are expected to provide an understanding of the relationship between the digitization of financial services and customer satisfaction to customer loyalty, Additionally this can serve as a strategic input for bank management in enhancing digital services to retain and boost customer loyalty amid the intensifying competition in the banking industry.
Pengaruh Literasi Keuangan dan Penggunaan E-Wallet Terhadap Sikap Keuangan Dikalangan Mahasiswa Fakultas Ekonomi UKRI
This study was conducted to examine the influence of financial literacy and e-wallet usage on the attitudes of students of the Faculty of Economics, National University of the Republic of Indonesia (UKRI). The background of this study is the rapid growth of e-wallet usage among the younger generation, especially generation Z, which is not always accompanied by adequate financial literacy skills. This study uses a quantitative approach with a survey method by distributing questionnaires to 90 student respondents. Data assistance analysis was carried out using multiple linear regression with SPSS software version 25. The results of the study show that partially, both financial literacy and e-wallet usage have a positive and significant effect on students' financial attitudes. Simultaneously, both variables also have a significant effect with a coefficient of determination (Adjusted R²) of 39.5%, which indicates that financial literacy and e-wallet usage together are able to explain the financial attitude variable by 39.5%. This finding emphasizes the importance of strengthening financial literacy and utilizing financial technology wisely to form more positive financial attitudes among students.
Pengaruh Bauran Pemasaran Terhadap Loyalitas Pelanggan pada Konsumen Alfamart di Kecamatan Mande
This study aims to determine the effect of marketing mix consisting of product, price, place and promotion on customer loyalty of Alfamart consumers in Mande sub-district. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 46 Alfamart consumer respondents. The results of the analysis show that simultaneously the marketing mix has a significant effect on customer loyalty. Partially, product and promotion variables have the most dominant influence. These findings indicate that the right marketing strategy can increase customer loyalty. Therefore, Alfamart is advised to continue to improve product quality and promotion effectiveness in order to maintain and attract loyal customers.
Pengaruh Harga, Kemudahan Transaksi dan Kepercayaan Terhadap Keputusan Pembelian di Toko Online Tiktok Shop
This study aims to determine and analyze the effect of price, ease of transaction and trust on purchasing decisions at the TikTok shop online store. The type of research used is quantitative data. The sample in this study was 76 people. Based on the results of the t hypothesis test, it can be concluded that price partially has a positive and significant effect on purchasing decisions, ease of transaction partially does not affect purchasing decisions, trust partially has a positive and significant effect on purchasing decisions. Based on the results of the F hypothesis test, it can be concluded that price, ease of transaction and trust simultaneously have a positive and significant effect on purchasing decisions.
Penerapan ISAK 35 sebagai Strategi Meningkatkan Transparansi dan Akuntabilitas Laporan Keuangan pada Masjid Jami Ath-Thayyibah
This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) 35 in the financial reporting of Masjid Jami’ Ath-Thayyibah as an effort to improve transparency and accountability in religious non-profit organizations. A descriptive qualitative approach was employed through observations, interviews, and document analysis. The findings reveal that the mosque’s financial reports are still limited to simple records of cash inflows and outflows and do not yet comply with the five key components required by ISAK 35. The main challenge identified is the limited understanding and technical skills of the personnel responsible for financial reporting. However, the mosque management has shown a willingness to improve the quality of reporting if provided with proper training and technical assistance. These findings highlight the importance of external support and capacity building in implementing standardized financial reporting in community-based mosques.
Analisis Kinerja Keuangan Bank Tabungan Negara (Persero) Tbk. Berdasarkan Laporan Keuangan Tahun 2022-2023
Financial performance assessment is an important aspect in evaluating the condition and sustainability of a company, including in the banking sector. This study aims to analyze the financial performance of Bank Tabungan Negara (Persero) Tbk. (BTN) based on the 2021 and 2022 financial statements. The analysis was carried out using several key financial ratios, such as liquidity, profitability, solvency, and efficiency ratios. The results of the study show that BTN experienced changes in several financial indicators that reflect the bank's response to economic dynamics and banking sector policies during that period. Through this analysis, a picture of BTN's financial strengths and weaknesses is obtained which can be used as a reference in strategic decision making for management as well as consideration for investors and other stakeholders.
Pengaruh Merger Bank Syariah Terhadap Kompetisi dan Efisiensi Industri Perbankan Syariah di Indonesia
This study aims to examine the impact of the merger of Islamic banks on competition and efficiency within the Islamic banking industry in Indonesia. The research focuses on the merger of PT Bank BRI Syariah Tbk, PT Bank Syariah Mandiri, and PT Bank BNI Syariah, which resulted in the establishment of Bank Syariah Indonesia (BSI). The analysis is conducted to assess whether the merger has strengthened market competition and improved operational efficiency in the industry. Using quantitative methods and secondary data, this study evaluates the level of competition through market concentration ratios and efficiency through financial performance indicators before and after the merger. The findings of this research are expected to provide valuable insights for policymakers, industry players, and stakeholders in formulating strategies for sustainable growth in the Islamic banking sector.
Pengaruh Tingkat PDRB Terhadap Konsumsi Rumah Tangga: Komparatif 34 Provinsi di Indonesia
Household consumption is a major component in the formation of the national Gross Domestic Product (GDP). In 2023, household consumption contributed more than half of Indonesia's GDP structure. Therefore, understanding the factors that influence household consumption is important in the context of macroeconomic growth, including how Regional Domestic Product (RDP) as an indicator of regional income affects it. In macroeconomic theory, income is the primary determinant of consumption. This study aims to test whether there is a statistically significant relationship between RDP and household consumption in 34 provinces in Indonesia in 2023, as part of efforts to understand domestic macroeconomic dynamics. The results of this study are expected to provide policymakers with an overview of the importance of regional economic growth in driving household consumption. In addition, this analysis can also serve as a basis for more equitable and sustainable economic development planning. This study uses a quantitative and qualitative descriptive analysis approach by analyzing secondary data sourced from official publications of the Central Statistics Agency (BPS) in 34 provinces in Indonesia in 2023. Data processing and analysis were carried out using SPSS software. This study concluded that in 2023, high GRDP had a positive effect on increasing household consumption. This shows that high GRDP encourages households to increase their consumption expenditure. Further research is also recommended to include additional variables so that the relationship between indicators can be analyzed more comprehensively.
Pengaruh Human Resource Development dan Work Life Balance terhadap Organizational Commitment pada Pekerja Generasi Z di Kota Samarinda
This study aims to analyze the influence of Human Resource Development and Work Life Balance on Organizational Commitment among Generation Z employees in Samarinda City. Organizational Commitment refers to the extent to which employees have emotional attachment and loyalty to the organization where they work. The issue of low organizational commitment has become a major concern in human resource management, particularly among younger generations who are known for their dynamic nature and high expectations regarding the work environment. This research highlights how Human Resource Development practices such as training, mentoring, and career development, along with the implementation of Work Life Balance policies, can affect employees’ level of commitment to the organization. The study employed a quantitative approach using a survey method by distributing questionnaires to 111 Generation Z respondents working across various sectors. The collected data were analyzed using multiple linear regression with the help of SPSS version 27. The results show that both Human Resource Development and Work Life Balance have a positive and significant influence on Organizational Commitment, both simultaneously and partially
Pengaruh Budaya Organisasi dan Perilaku Kerja Inovatif Terhadap Kinerja Pegawai Sekretariat DPRD Provinsi Kalimantan Timur
This study analyzes the influence of organizational culture and innovative work behavior on employee performance at the Secretariat of the Regional People's Representative Council (DPRD) of East Kalimantan Province. Employee performance here is crucial to support legislative functions and public services. Using a quantitative approach with surveys and questionnaires, the data were analyzed with SPSS version 21 through multiple regression. The results show that organizational culture has a positive and significant effect on employee performance, indicating that a culture that supports collaboration and adaptability improves performance. Likewise, innovative work behavior is also proven to have a positive and significant effect on performance, indicating that initiatives and implementation of new ideas improve work quality. These findings confirm that at the Secretariat of the East Kalimantan DPRD, creating a culture that supports innovation and encourages innovative employee behavior is the key to improving performance and effectiveness of public service.
Pengaruh Harga, Kualitas Produk, dan Promosi Terhadap Keputusan Pembelian di Barley Store Kota Kediri
This study aims to analyze the influence of price, product quality, and promotion on consumer purchasing decisions at Barley Store in Kediri City. A quantitative approach was employed using a survey method with questionnaires distributed to 100 respondents who had previously made purchases at Barley Store. The data were analyzed using multiple linear regression. The results show that both partially and simultaneously, the variables of price, product quality, and promotion have a positive and significant effect on purchasing decisions. Among these variables, product quality is the most dominant factor influencing consumer decisions. These findings are expected to serve as a reference for Barley Store's management in developing more effective marketing strategies to enhance customer satisfaction and loyalty
Pengaruh Human Resource Development dan Job Security Terhadap Organizational Commitment pada Pekerja Generasi Z di Kota Samarinda
This study examines the Influence of Human Resource Development and Job Security on Organizational Commitment among Generation Z workers in Samarinda City. As a new generation entering the workforce, Generation Z possesses unique characteristics that affect their attachment to organizations. This research employs a quantitative method, utilizing questionnaires as the primary instrument to collect primary data from respondents selected through a random sampling technique. Data analysis is conducted using validity tests, reliability tests, multiple linear regression analysis, and classical assumption tests. The research findings are expected to contribute to the development of more effective human resource management strategies to enhance organizational commitment among young workers in the modern era.
Pengaruh Kredit Macet dan Penyaluran Kredit Terhadap Stabilitas Keuangan PT. BCA Tbk Tahun 2015-2024
This study to analyze the effect of Non-Performing Loans (NPL) and Loan Growth on the financial stability of PT Bank Cental Asia Tbk during 2015-2024 period. Financial stability in this study is measured using two main indicarors: the Capital Adequancy Ratio (CAR) and Return on Assets (ROA). The research adopts a quantitative appoarch using multiple linear regresion analysis. The result indicate the partially, NPL has a positive and significant effect oon CAR, qhile Loan Growth does not signifivantly affect CAR. Conversely, NPL has a significant negative effect on ROA, and Loan Growth has a significant positive effect on ROA. Simultaneously, both indipendent variabels NPL and Loan Growth have a significant effect on both CAR and ROA. These findings highlight that effective credit risk management and well executed lending strategies are crucial in maintaining the bank’s financial stability and profitability.
Analisis Pengaruh Debt To Equity Ratio dan Current Ratio Terhadap Return On Assets pada PT Bukalapak Tbk Periode 2022-2024
English: This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Bukalapak Tbk during the 2022-2024 period. A quantitative approach was employed using multiple linear regression and secondary data from quarterly financial statements. The partial test result indicate that DER and CR have no significant individual effect on ROA. Likewise, the simultaneous test result show that these variables together do not significantly affect ROA. The coefficient of determination (R²) value of 38,5% implies that DER and CR only partially explain the variation in ROA, with the remaining portion influenced by other factors outside the model. These findings suggest that in digital-based companies such as PT Bukalapak Tbk, profitability is not solely driven by capital structure and liquidity, but also by external dynamics such as business startegies,operational efficiency, and market conditions. This research is expected to serve as a reference for corporate management and investors in makingmore strategic and comprehensive financial decisions.
Pengaruh Infrastruktur dan Pendidikan Terhadap Pertumbuhan Ekonomi di Kabupaten Sidoarjo
Economic Growth in Sidoarjo Regency is a government concern to create a prosperous society. This causes the need to analyze the factors that influence Economic Growth in Sidoarjo Regency. This study aims to analyze the condition of infrastructure and education in Sidoarjo Regency, analyze the development of economic development in Sidoarjo Regency and analyze the influence of infrastructure and education on economic development in Sidoarjo Regency. This type of research is quantitative research. The study uses secondary data on infrastructure, education and economic development data. Data collection techniques through documentation methods and analyzed through SPSS multiple linear regression analysis. The results of the study prove that the condition of Infrastructure in Sidoarjo Regency has developed significantly, which is proven by the absence of households that do not have electricity infrastructure to meet their living needs and the Education factor has developed where more and more people are going to school to a higher level. Then the Development of Economic Development in Sidoarjo Regency has increased every year which can be proven from the Gross Regional Domestic Product (GRDP) value. Simultaneously, the Infrastructure and Education variables have a significant effect on economic growth in Sidoarjo Regency. Meanwhile, partially, the infrastructure variable has a negative and significant influence on economic growth and the education variable has a positive but not statistically significant influence on economic growth
Analisis Penerapan Sistem Informasi Akuntansi pada PT Z Berdasarkan Teori dan Praktik Lapangan
This study focuses on evaluating the implementation of the accounting information system at PT Z, covering the credit purchasing system, credit sales, physical inventory counting, payroll, and fixed asset acquisition. The method used is descriptive qualitative through direct observation and interviews. The result of the study indicate that the accounting system at PT Z has been operating quite effectively in line with operational needs, although it does not fully align with he theory proposed by Mulyadi. Several discrepancies were found, including the absence of a general journal (memorial book) in certain recordings and a lack of separation of duties between recordkeeping and physical supervision, which could potentially weaken internal control. On the other hand, the company has utilized a technology-based system for recording aand physical supervision, which suports efficiency and accuracy. This study recommends improvements in documentation, procedures, internal controls, human resource training, and broader application of information technology. Periodic evaluations are also important to ensure that the accounting system remains in line with bussiness needs and regulatory developments. The company’s name is withheld in this report to maintain research ethics and confidentiality.
Pengaruh Budaya Kerja dan Komitmen Organisasi Terhadap Produktivitas Karyawan PT Pelindo (Persero) Cabang Samarinda
This study aims to analyze the effect of work culture and organizational commitment on employee productivity at PT PELINDO (Persero) Samarinda Branch. The background of this research is based on the important role of human resources in increasing the efficiency and competitiveness of port service companies. The method used is a quantitative approach with survey techniques using questionnaires to 62 employees as respondents. The regression analysis results show that work culture has a positive and significant effect on employee productivity, while organizational commitment has no significant effect when tested partially. However, simultaneously, both variables have a significant effect on productivity with a contribution of 61.9%. This finding confirms the importance of implementing a strong work culture and the need to strengthen organizational commitment as a human resource management strategy. The implications of this study provide practical input for company management to focus on developing work culture values and building employee emotional attachment to support the achievement of optimal productivity
Pengaruh Kualitas Produk dan Social Media Marketing Terhadap Repurchase Intention Melalui Keputusan Pembelian
This study aims to analyze the influence of product quality and social media marketing on purchase decisions and their impact on consumers' repurchase intention at Tomoro Coffee. A quantitative approach was used, with data collected through questionnaires distributed to respondents who are consumers of the studied product. The study involved 250 participants selected using accidental sampling. Data analysis was conducted using Partial Least Squares (PLS) with the SmartPLS software. The results indicate that both product quality and social media marketing have a positive and significant effect on purchase decisions. Furthermore, purchase decisions also have a positive and significant influence on repurchase intention. These findings highlight the importance of product quality and digital marketing strategies in fostering consumer loyalty through purchase decisions
Pengaruh Debt to Equity Ratio dan Biaya Produksi Terhadap Pertumbuhan Laba
This study aims to analyze the variables of debt to equity ratio (DER), and production costs on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used are secondary data sourced from the company's financial reports obtained from the Indonesia Stock Exchange website and the company's official website. The population in this study were food and beverage sub-sector companies listed on the IDX for the 2019-2023 period with 49 companies. The research sample used a purposive sampling method of 24 companies. The results of the study showed that partially, DER had a significant effect on profit growth in a negative direction, which means that the higher the DER, the company's profit growth tends to decrease. Meanwhile, production costs did not have a significant effect on profit growth. This study provides implications for companies in managing a balanced capital structure and the importance of production cost efficiency even though it indirectly affects profit growth.
Pengaruh Audit Tenure, Audit Fee, Rotasi KAP dan Ukuran KAP Terhadap Kualitas Audit
This study examines the influence of audit tenure, audit fee, Public Accounting Firm (KAP) rotation, and KAP size on audit quality in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange from 2020-2023. The research utilizes logistic regression analysis to test hypotheses on a sample of 37 companies, resulting in 148 observation points. The findings reveal that audit tenure, audit fee, and KAP rotation significantly influence audit quality, while KAP size shows no significant effect. The study contributes to audit quality literature by providing empirical evidence from the Indonesian market, particularly during a period that includes the COVID-19 pandemic impact. These results suggest that regulatory policies regarding audit engagement periods, fee structures, and mandatory rotation effectively enhance audit quality, though the Big Four versus non-Big Four distinction may be less relevant in determining audit quality outcomes.
Pengaruh Motivasi Terhadap Kinerja Karyawan pada PT. Daeah E&C RDMP Balikpapan
This study aims to analyze the effect of work motivation on employee performance at PT. Daeah E&C RDMP Balikpapan. This study is based on the importance of motivation as an internal factor that drives increased productivity and individual performance within an organization. This study uses a quantitative approach with a survey method and total sampling technique on the entire population of 40 employees. Data collection was conducted through Likert scale questionnaires, observations, and documentation. Data analysis utilized validity tests, reliability tests, classical assumption tests, and simple linear regression. The results of the study indicate that work motivation has a positive and significant impact on employee performance, with a significance value of 0.000 and a regression coefficient of 0.854. The implications of these findings suggest that enhancing motivation, both intrinsically and extrinsically, can improve employee performance. Therefore, companies are advised to develop integrated motivation strategies that incorporate other aspects such as leadership, organizational culture, and reward systems to create a productive and sustainable work environment.
Pengaruh Work Life Balance Terhadap Kinerja Pegawai pada Kantor Dinas Tenaga Kerja Kota Samarinda
This study was motivated by the importance of work-life balance in supporting employee performance, particularly in government bureaucratic environments such as the Samarinda City Manpower Office. The purpose of this study was to determine the effect of work-life balance on employee performance. This study used a quantitative approach with a survey method by distributing questionnaires to all 64 employees. The data analysis technique used is simple linear regression with the assistance of SPSS software version 25. The results of the study indicate that Work-Life Balance has a positive and significant influence on employee performance, with a significance value of 0.024. However, the coefficient of determination was only 0.080, indicating that the influence of Work-Life Balance on performance explains only 8% of the variation in employee performance, while the remainder is influenced by other factors. This finding implies that while Work-Life Balance is important, government agencies need to develop more comprehensive performance management strategies by considering other factors such as motivation, organizational culture, and reward systems to optimize employee performance.
Pengaruh Etos Kerja Terhadap Kinerja Pegawai melalui Keterlibatan Kerja Sebagai Mediator
Employee performance in government institutions is a crucial factor in supporting the effectiveness of public service delivery. This study is motivated by the importance of work ethic and job engagement in influencing employee performance, particularly within the Administrative Bureau of the East Kalimantan Governor’s Office. The main objective of this research is to analyze the impact of work ethic on employee performance and to examine the mediating role of job engagement in this relationship. A quantitative method was employed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The sample consisted of all 69 employees in the bureau, selected through a saturated sampling method. The analysis revealed that work ethic has a positive and significant effect on employee performance and also significantly influences job engagement. However, job engagement was not found to significantly affect performance and did not mediate the relationship between work ethic and employee performance. The findings imply that enhancing work ethic has a more direct impact on improving employee performance than efforts focused solely on increasing job engagement. Therefore, managerial strategies should prioritize fostering a work culture grounded in ethical values, responsibility, and dedication
Pengaruh Pengembangan Sumber Daya Manusia Terhadap Kinerja Pegawai pada Dinas Perhubungan Kota Samarinda
This study aims to analyze the influence of human resource development (HRD) on employee performance at the Department of Transportation in Samarinda City. HRD is a strategic factor in shaping adaptive and competent civil servants in response to the dynamic demands of public service bureaucracy. This quantitative research employed a survey method involving 84 employees, and the data were analyzed using simple linear regression with the aid of SPSS version 29. The findings indicate that HRD variables—comprising education, training, and career development—have a positive and significant effect on employee performance. The coefficient of determination (R²) of 0.362 indicates that 36.2% of the variation in employee performance is explained by HRD. These results emphasize the importance of systematic competency development programs to enhance productivity and service quality in local government transportation agencies.
Pengaruh Lingkungan Kerja dan Pelatihan Terhadap Produktivitas Karyawan PT. Sumber Bara Abadi
This study aims to analyze the influence of the work environment and training on employee productivity at PT. Sumber Bara Abadi, a coal mining company in East Kalimantan. The background of this study is based on the importance of creating a conducive work environment and effective training programs to improve employee efficiency and performance in the face of competitive industry competition. This study employs a quantitative approach by distributing questionnaires to the entire population of 70 permanent employees. The analysis method used is multiple linear regression to determine the partial and simultaneous effects of each variable. The results indicate that both the work environment and training have a positive and significant impact on employee productivity, both partially and simultaneously. The work environment was found to have a more dominant influence than training. The implications of these findings emphasize the importance for companies to create a comfortable and supportive work environment and to conduct relevant and continuous training in order to optimally enhance employee motivation and performance.
Pengaruh Karakteristik Wirausaha, Modal Usaha dan Tenaga Kerja Terhadap Keberhasilan UMKM
This study aims to analyze the influence of entrepreneurial characteristics, business capital, and labor on the success of MSMEs in the food and beverage sector operating in the MM2100 industrial area. The research method used is quantitative with a survey approach. The research sample was taken purposively with the criteria of MSME actors who have been operating for at least one year, the sample in this study was 50 respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that entrepreneurial characteristics, labor and business capital have a significant influence on the success of MSMEs in the food and beverage sector in the MM2100 area. Partially, the three variables also contribute significantly. This finding emphasizes the importance of developing entrepreneurial capacity, adequate access to capital, and improving the quality of the workforce in encouraging the success of MSMEs.
Pengaruh Iklim Organisasi dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Dinas Energi dan Sumber Daya Mineral Provinsi Kalimantan Timur
This study aims to analyze the influence of organizational climate and work motivation on employee performance at the Energy and Mineral Resources Office of East Kalimantan Province. The research is based on the strategic role of public employees in the energy sector to support regional policy implementation and the importance of creating a productive and motivated work environment. A quantitative approach was used through a survey method by distributing questionnaires to 68 employees. Data were analyzed using multiple linear regression with SPSS version 25. The results show that both organizational climate and work motivation have a positive and significant influence on employee performance, both partially and simultaneously. The coefficient of determination (R²) of 0.329 indicates that 32.9% of the variation in employee performance can be explained by the two variables. These findings highlight the importance of establishing a conducive organizational climate and enhancing employee motivation to support optimal performance in the public sector.
Pengaruh Pelatihan dan Komunikasi Terhadap Kinerja Karyawan PT Indonesia Power Unit Bisnis Pembangkitan (UBP) Mahakam
This research is motivated by the importance of improving employee performance in supporting the operational success of PT PLN Indonesia Power Generation Business Unit (UBP) Mahakam. Training and internal communication are two main factors that are believed to increase employee work effectiveness, but their implementation has not shown optimal results. The aim of this research is to analyze the influence of training and communication on employee performance at UBP Mahakam. The research method used was quantitative with a survey approach by distributing questionnaires to 144 employees. Data were analyzed using multiple linear regression to test the relationship between variables. The research results show that training and communication simultaneously have a significant effect on employee performance. Partially, training has a positive and significant influence, as does communication which has been proven to increase motivation and work clarity. These findings imply the importance of developing relevant training programs and open communication to support increased workforce productivity. Companies are advised to systematically evaluate training needs and strengthen internal communication channels as a strategic effort to achieve organizational goals.
Pengaruh Stres Kerja Terhadap Kinerja Karyawan di PT Ramayana Lestari Sentosa Cabang Samarinda Central Plaza
Work stress is one of the factors that can affect employee performance in a dynamic and high-pressure retail work environment. This study aims to determine the effect of work stress on employee performance at PT Ramayana Lestari Sentosa Tbk Samarinda Central Plaza Branch. The method used is quantitative research with a survey approach involving 127 respondents using a questionnaire. Data were analyzed using simple linear regression and partial tests. The results indicate that work-related stress significantly influences employee performance in a positive direction. This finding suggests that, at certain intensities, work-related stress can act as a positive motivator (eustress) that encourages employees to improve their performance. The implications of these findings highlight the importance of proper stress management to prevent it from escalating into negative pressure that reduces performance. Companies are advised to monitor employee stress levels regularly, provide stress management training, and create a supportive work culture to maintain a balance between work demands and employee well-being.
Pengaruh Pengembangan Karir dan Motivasi Kerja Terhadap Produktivitas Karyawan pada PT Mutiara Mulia Raya
Employee productivity is an important factor in supporting the success of a company, especially in the mining industry, which has its own operational challenges. This study aims to analyze the influence of career development and work motivation on employee productivity at PT Mutiara Mulia Raya. This study uses a quantitative approach with a population of 113 employees and a sample of 76 people selected through purposive sampling. Data was collected through questionnaires and analyzed using multiple linear regression. The results indicate that career development and work motivation, both partially and simultaneously, have a positive and significant impact on employee productivity. These findings indicate that the better the management of career development and work motivation programs, the higher the resulting employee productivity. The implications of this study highlight the importance of company management in designing productivity improvement strategies through the provision of clear career paths and effective motivation systems. Companies are advised to continue developing human resource development policies to create a productive and highly competitive work environment.
Enviromental Sustainability Practices In The F&B Industry In Indonesia
Food and beverage (F&B) businesses in Indonesia have experienced rapid growth, but this expansion has come with environmental challenges such as waste and carbon emissions. This study aims to explore how consumer perception, product innovation, and moral responsibility influence environmental sustainability, with environmental awareness as a mediating variable, using the Norm Activation Model (NAM) as the theoretical framework. A quantitative approach was employed using a descriptive-verificative method. Data were collected through an online questionnaire distributed to 150 respondents who had consumed environmentally friendly F&B products. Path analysis results show that consumer perception, product innovation, and moral responsibility significantly influence sustainable consumption behavior. Product innovation and moral responsibility were found to affect sustainability through the mediation of environmental awareness, whereas consumer perception has a direct effect without mediation. These findings reinforce the important role of environmental awareness in activating personal norms and support sustainability communication strategies in the F&B industry. The practical implications of this study encourage companies to enhance green product innovation and consumer education to promote more environmentally responsible consumption behavior.
Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan PT. Ramayana Lestari Sentosa Tbk Cabang Samarinda Central Plaza
This study aims to analyze the effect of work discipline on employee performance at PT. Ramayana Lestari Sentosa Tbk Samarinda Central Plaza Branch. The background of this study stems from the importance of work discipline in improving the effectiveness and productivity of human resources as the main asset of an organization. This study employs a quantitative approach using a survey method, distributing questionnaires to 127 employees as respondents. Data were analyzed using simple linear regression. The results indicate that work discipline has a positive and significant impact on employee performance. Employees with high levels of discipline tend to demonstrate punctuality, compliance with rules, and responsibility in performing tasks, thereby contributing to improved performance. These findings imply that companies need to continue strengthening work discipline culture as a strategy for improving performance. This study also contributes theoretically to the development of human resource management science and practically serves as a basis for formulating managerial policies focused on enhancing employee discipline and productivity.
Pengaruh Budaya Kerja dan Kepuasan Kerja terhadap Kinerja Pegawai Negeri Sipil pada Kantor Balai Standardisasi dan Pelayanan Jasa Industri di Samarinda
This study aims to analyze the influence of work culture and job satisfaction on the performance of Civil Servants (PNS) at the Samarinda Office of Standardization and Industrial Services (BSPJI). The research method used is quantitative with a questionnaire distribution technique to 30 respondents. The results of multiple linear regression analysis indicate that work culture has a positive and significant effect on employee performance, while job satisfaction does not have a significant effect. Simultaneously, work culture and job satisfaction have a significant effect on employee performance. The coefficient of determination (Adjusted R²) value of 0.290 indicates that 29% of employee performance variables are influenced by culture and job satisfaction, while the rest are influenced by other factors. These findings underline the importance of implementing a strong work culture to improve performance, as well as the need for further evaluation of other factors that influence employee job satisfaction. This study provides theoretical contributions to the development of human resource management and practical implications for policy makers in government agencies
Pengaruh Kemudahan Navigasi, Kualitas Pelayanan, Pengalaman Konsumen Terhadap Loyalitas Konsumen pada Platform Pesan Antar Makanan
This study aims to analyze the influence of navigation ease, service quality, and consumer experience on consumer loyalty in digital food delivery platforms in Indonesia. The research employed a quantitative method using the Structural Equation Modeling approach with Partial Least Squares (PLS-SEM). Data were collected from 233 active users of services such as GoFood, GrabFood, and ShopeeFood, aged between 17–35 years. The results show that navigation ease, service quality, and consumer experience significantly affect user confirmation, which in turn impacts perceived usefulness, satisfaction, continuance intention, and consumer loyalty. Consumer experience had the greatest influence on confirmation, while continuance intention showed the strongest effect on loyalty. This study highlights the importance of enhancing user experience and digital service quality to sustain long-term consumer loyalty.
Pengaruh Manajemen Talenta Terhadap Kinerja Karyawan pada Kafe Coffee Comunitas
This study aims to examine the effect of talent management on employee performance at Kafe Coffee Comunitas. The research is grounded in the growing competitiveness of the food and beverage industry and the importance of human resource management in micro, small, and medium enterprises (MSMEs). The study investigates talent management practices, including recruitment, development, and retention of employees. A quantitative descriptive approach was employed using simple linear regression analysis. The sample consisted of 45 employees selected through a census method. The analysis revealed that talent management has a positive and significant effect on employee performance, with a significance value of 0.001 and a regression coefficient of 0.854. The coefficient of determination (R²) of 0.731 indicates that 73.1% of the variance in employee performance is explained by talent management. These findings highlight the strategic value of implementing effective talent management practices in MSMEs to enhance employee performance and organizational competitiveness.
Pengaruh Semangat Kerja Terhadap Kinerja Pegawai Negeri Sipil pada Kantor Balai Standardisasi dan Pelayanan Jasa Industri di Samarinda
This study aims to determine the effect of work spirit on employee performance of civil servants at the Standardization and Industrial Services Center (BSPJI) Samarinda. Work spirit is a crucial factor that influences employee productivity and performance outcomes. The research employs a quantitative approach using a sampling method. Data were collected through questionnaires distributed to 30 respondents who are employees of BSPJI Samarinda. The data were analyzed using simple linear regression to assess the impact of work spirit on performance. The results indicate that work spirit has a positive and significant effect on employee performance. This suggests that the higher the employees' work spirit, the better their performance. These findings highlight the importance for institutions to create a supportive work environment that maintains and enhances employee morale
Pengaruh Keterlibatan Kerja dan Budaya Kerja Terhadap Produktivitas Kerja Pegawai di Kantor Gubernur Provinsi Kalimantan Timur
This study aims to examine the effect of work engagement and organizational culture on employee productivity at the Bureau of Leadership Administration, Governor's Office of East Kalimantan Province. Work engagement involves employees’ active participation, emotional commitment, and sense of belonging toward their roles and organization. Organizational culture includes values, norms, and behaviors that shape the workplace environment. A quantitative approach was used with a questionnaire distributed to 69 employees. The results of multiple linear regression analysis show that work engagement has a positive and significant impact on productivity, with a significance value of 0.002 and regression coefficient of 0.589. Organizational culture also shows a significant effect with a significance value of 0.000 and coefficient of 0.527. Simultaneously, both variables significantly influence productivity, as indicated by an F-value of 37.655 and an R² of 0.533. This means that 53.3% of the variation in productivity is explained by the two variables. The findings highlight the importance of fostering a supportive and value-driven work environment as a key strategy to improve employee productivity.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada PT Akasha Wira International Tbk
This study aims to analyze the impact of investment decisions, financing decisions, and dividend policies on the firm value of PT Akasha Wira International Tbk during the period of 2014–2023. The research employs a quantitative method with an associative approach. The data used are secondary data in the form of the company's annual financial reports. The independent variables in this study are investment decisions, measured by the Price Earning Ratio (PER), financing decisions, measured by the Debt to Equity Ratio (DER), and dividend policy, measured by the Dividend Payout Ratio (DPR), while the dependent variable, firm value, is measured using the Price to Book Value (PBV). The analysis results indicate that investment decisions have a significant negative impact on firm value, dividend policy has a significant positive impact on firm value, while financing decisions do not significantly affect firm value. Simultaneously, all three variables significantly influence the firm value with a contribution of 60.6%, while the remaining is influenced by other factors. This study suggests that the company should be more selective in making investment decisions and maintain a stable dividend policy to enhance the firm's value in the eyes of investors.
Implementasi PP Nomor 55 Tahun 2022 terhadap PPh Pasal 4 ayat (2) pada CV MSM
This research is prepared with the aim of analyzing the implementation or application of PP Number 55 of 2022 on the reporting of Article 4 Paragraph (2) Income Tax at CV MSM. This research uses a descriptive qualitative approach utilizing data sources from financial statements, tax documentation, and interviews. The research results show that CV MSM, as a small and medium-sized enterprise with an annual turnover below IDR 4.8 billion, has fulfilled its tax obligations in accordance with the provisions of PP 55 of 2022. The total gross income from March to December 204 amounted to Rp3,374,588,245, with an outstanding income tax of Rp16,872,941. CV MSM has recorded transactions neatly, paid taxes on time, and calculated taxes accurately. The implementation of PP 55 of 2022 provides administrative ease and legal certainty and encourages tax compliance, thereby supporting the role of MSMEs in increasing state revenue.
Analisis Faktor-Faktor Penentu Loyalitas Konsumen Berdasarkan Customer Loyalty Theory: Studi pada Pengguna Shopee di Pontianak
This study examines the effects of trust, price perception, service quality, promotion, and ease of use on consumer loyalty in Pontianak, with customer satisfaction tested as a mediating variable. Data were gathered quantitatively from 214 active Shopee users aged between 20 and 30 years using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that while service quality and usability only affect satisfaction, price perception, promotion, and trust all have a significant direct impact on loyalty. However, the relationship between these factors and loyalty is not substantially mediated by satisfaction. These results suggest that in transactional e-commerce contexts, loyalty is shaped more by rational drivers such as pricing and promotions than by emotional factors like satisfaction. Practical implications include focusing retention strategies on functional value and direct incentives, while future research may consider alternative models such as Value-Based Loyalty or Behavioral Economics for deeper insights.
Implementasi E-Form 1771 dalam Pelaporan SPT Tahunan Badan CV XYZ Sebagai Wujud Kepatuhan Wajib Pajak
This study discusses the implementation of e-Form 1771 in the submission of the Annual Corporate Income Tax Return (SPT) by CV XYZ as a form of compliance with tax obligations. A qualitative descriptive method was employed in this research. Data were collected through interviews, direct observation, and examination of the published procedures for submitting the Annual Tax Return using e-Form 1771. The findings indicate that the use of the e-Form facilitates ease of reporting, saves time, and enhances data accuracy. The implementation of e-Form 1771 has proven to support CV XYZ’s tax compliance by ensuring timely fulfillment of tax obligations in accordance with the prevailing legal regulations for the relevant fiscal year.
Peran Coretax Dalam Meningkatkan Kepatuhan Pengusaha Kena Pajak (PKP) Terhadap Kewajiban Pelaporan PPN
This study aims to examine the role of the Coretax system in improving the compliance of Taxable Entrepreneurs with the obligation to report Value Added Tax (VAT). Coretax is an information technology-based tax administration system designed to modernize and simplify the process of tax registration, payment, and reporting. The study used a qualitative approach with a case study method for PKP in the Ponorogo area, based on field observations and interviews with the Tax Consultant Office. The results of the study showed that Coretax improved timeliness, ease of use, and accuracy and completeness of data in VAT reporting. However, several obstacles were also found, such as limited internet infrastructure, lack of training, and technical obstacles in the system. To overcome these obstacles, PKP took advantage of assistance from Account Representatives (AR) at the KPP and tax consultant services. Overall, Coretax contributed positively to improving PKP compliance, although additional efforts were still needed to optimize its implementation throughout the region.
Implementasi E-Form dalam Pelaporan SPT Tahunan Orang Pribadi Sebagai Wujud Kepatuhan Pajak pada KKP ABC
This research discusses the effectiveness of E-Form implementation in increasing the level of tax compliance of Individual Taxpayers served by the ABC CTF. This research uses a descriptive qualitative approach with a case study method, where data is collected through direct observation activities in the field as well as documentation during the tax reporting process using E-Form. The results indicate that the E-Form provides ease of access, time efficiency, and flexibility in reporting, thereby contributing positively to formal taxpayer compliance, particularly in terms of timeliness and completeness of documentation. However, challenges remain regarding digital literacy and technical understanding. Support from tax consultants has proven helpful in overcoming these obstacles. Therefore, the E-Form is considered effective as a digital innovation in strengthening a culture of tax compliance, although continued efforts in education and outreach are still necessary.
Evaluasi Perhitungan dan Pencatatan Pajak Penghasilan Pasal 22 atas Penjualan Barang pada CV ABC
Compliance with tax obligations is a crucial aspect for business operators in conducting healthy and sustainable business activities, however in practice there are still business entities that pay insufficient attention to the importance of evaluating their tax obligations. This study aims to evaluate CV ABC calculation and recording of Article 22 Income Tax on sales transactions of goods to government agencies. This research uses a qualitative descriptive method. Data were collected through observation, documentation, and interviews with the parties handling the financial and tax reports of CV ABC. The research results show that CV ABC has accurately calculated Article 22 Income Tax in accordance with the specified regulations and that CV ABC has recorded Article 22 Income Tax sufficiently according to accounting standards.
Evaluasi Perhitungan, Pemotongan, Penyetoran, Pelaporan, dan Pencatatan PPh Pasal 23 Pada PT. XYZ
The purpose of this study is to evaluate how Article 23 Income Tax is applied to PT XYZ in 2024 in terms of calculation, deduction, deposit, reporting, and recording. This study was conducted using a qualitative descriptive method by applying a documentation study approach to tax reports, accounting journals, deduction reports, and proof of payment. The results of the study prove that the calculation and deduction of taxes have been realized correctly in accordance with the provisions of the 2% rate for rental transactions other than land and buildings. Although the January 2024 tax was postponed by one day, deposits were usually made on time. Reporting of the Article 23 Income Tax Periodic Tax Return (SPT) was carried out on time through the Unification e-Bupot. In addition, tax transactions have been recorded in accounting in accordance with the accrual principle, which ensures the conformity of the company's fiscal and commercial financial reports. Overall, PT XYZ has demonstrated a high level of compliance with applicable tax regulations, although internal supervision of the tax deposit deadline needs to be improved.
Efektivitas Penggunaan E-Filing dan E-Form Terhadap Pelaporan SPT Tahunan Orang Pribadi di Kantor Konsultan Pajak
This study examines the advantages and disadvantages of reporting Annual Tax Returns (SPT) at tax consultant offices using e-filing and e-form. The method used is descriptive qualitative approach, data were collected through direct interviews with tax consultant office owners in Sidoarjo. The study findings indicate that although e-filing and e-form offer accuracy, efficiency, and simplicity in tax submission, there are a number of weaknesses, including lack of taxpayer understanding, slow coordination, and difficulty adjusting to system modifications. Because e-form can be filled in gradually and contains automatic filling options based on data from previous years, it is considered more flexible and appropriate for use by tax experts. This study recommends improving education for taxpayers and developing a more responsive and easy-to-use system to support the digitalization of taxation in Indonesia.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Tingkat Pemahaman Mahasiswa Akuntansi
This study aims to analyze the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the level of accounting comprehension among accounting students at the Modern College of Economics (STEKOM). The population of this study consists of all 60 accounting students at STEKOM, with a sample of 52 respondents selected using purposive sampling and calculated using the Slovin formula. The analytical methods employed include validity testing, reliability testing, multicollinearity testing, heteroscedasticity testing, normality testing, multiple linear regression, t-tests, F-tests, and the coefficient of determination using IBM SPSS Statistics 2025 software. The results indicate that all research instruments were valid and reliable. The multiple linear regression test revealed that intellectual intelligence, emotional intelligence, and spiritual intelligence each have a positive and significant influence on the level of accounting comprehension, with significance values below 0.05. Simultaneously, these three independent variables also significantly affect accounting comprehension, with an R² value of 0.612, meaning that 61.2% of the variation in accounting comprehension levels can be explained by these three variables. This study concludes that students' intellectual, emotional, and spiritual aspects play a crucial role in enhancing accounting comprehension. Therefore, a holistic academic development approach should be implemented to support optimal learning outcomes in the field of accounting
Pengaruh Profitabilitas, Leverage, Growth Opportunity, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di LQ45 Periode 2021-2024
This research is motivated by the importance of company value as an indicator that reflects market perception of the performance prospects of a business entity. For companies included in the LQ45 index, company value reflects investor confidence in long-term sustainability and growth. This study aims to analyze the effect of profitability, leverage, growth opportunities, and dividend policy on company value in companies included in the LQ45 index during the 2021–2024 period. The study uses a quantitative approach with secondary data from annual financial reports. The sampling technique used purposive sampling, with a total of 16 companies in the 4-year study, resulting in 64 observations. The analysis was conducted using panel data regression with a Fixed Effect Model approach through STATA 14 Software. The results show that leverage and growth opportunities have a significant effect on company value. Profitability and dividend policy do not have a significant effect on company value. Simultaneously, all four variables have a significant effect on company value. These findings indicate that capital structure and growth prospects are important factors in increasing company value.