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: 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 Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa Akuntansi STIE STEKOM
This study aims to examine and analyze the influence of Emotional Intelligence (X₁) and Spiritual Intelligence (X₂) on the Level of Accounting Understanding (Y) among Accounting students at STIE Modern STEKOM. Data were collected through questionnaires distributed to 74 respondents, the majority of whom were female (62%) and within the productive age range of 17–30 years (82%). Data quality tests indicated that the research instruments were valid and reliable. Multiple Linear Regression Analysis produced the following regression model: Y = 5.987 + 0.745X₁ + 0.549X₂ + e. Partially (t-test), Emotional Intelligence (t = 3.987; Sig. = 0.004) and Spiritual Intelligence (t = 2.356; Sig. = 0.010) were found to have a positive and significant effect on the Level of Accounting Understanding. Simultaneously (F-test), both independent variables had a significant influence (F = 12.567; Sig. < 0.001). The adjusted coefficient of determination (Adjusted R²) of 0.524 indicates that 52.4% of the variation in the Level of Accounting Understanding is explained by Emotional Intelligence and Spiritual Intelligence. The study concludes that strengthening students’ emotional and spiritual aspects is essential to optimize their understanding of accounting materials.
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Faktor yang Berpengaruh Terhadap Minat Mahasiswa Akuntansi STIE STEKOM Menjadi Akuntan Publik
This study aims to analyze the influence of social prestige, earning potential, and job-related factors on the interest of students at STIE STEKOM. The research involved 80 respondents, selected using a saturated sampling technique. Instrument testing with IBM SPSS Statistics showed that all questionnaire items were valid (r > 0.182) and reliable (Cronbach’s Alpha = 0.899). Classical assumption tests confirmed the absence of multicollinearity (VIF < 10, tolerance > 0.1), no heteroscedasticity (Spearman’s rho significance > 0.05), and normally distributed residuals (Kolmogorov-Smirnov significance = 0.245). Multiple linear regression analysis revealed that all three independent variables (social prestige, earning potential, and job-related factors) had a positive and significant effect on student interest. The t-test showed significance values < 0.05, while the F-test produced an F value of 10.342 > F table 3.960. The adjusted R² value of 0.577 indicates that 57.7% of the variation in student interest is explained by the model.
Pengaruh Kualitas Produk, Kualitas Pelayanan dan Kepercayaan Konsumen Terhadap Minat Beli Produk CV. Fanjaya Logam di Kabupaten Kendal
This study aims to analyze the influence of product quality, service quality, and consumer trust on purchase intention among customers of CV. Fanjaya Logam. The research employed a quantitative approach using questionnaires distributed to 71 respondents, and the data were analyzed with IBM SPSS Statistics software. The validity test results indicated that all questionnaire items were valid, with correlation values exceeding the r-table value of 0.234. The reliability test showed a Cronbach’s Alpha coefficient of 0.698 (>0.60), confirming the reliability of the instruments. Classical assumption tests, including multicollinearity, heteroscedasticity, and normality, confirmed that the regression model was appropriate for use. The multiple linear regression analysis revealed that only consumer trust had a positive and significant effect on purchase intention (t = 3.704; sig. < 0.001), whereas product quality and service quality showed no significant effects. Simultaneously, all three independent variables significantly influenced purchase intention, as indicated by the F-value of 5.206 > 3.980 and an Adjusted R² of 0.153.
Pengaruh Kualitas Sistem dan Informasi pada Aplikasi Coretax Terhadap Kepuasan Pengguna di Kalangan Wajib Pajak
This study aimed to explore the influence of System quality and information quality within the Coretax application on user satisfaction, with a focus on corporate taxpayers. Coretax serves as an all-encompassing tax administration System developed by the Direktorat Jenderal Pajak (DJP) to enhance efficiency and transparency in digital tax services. Employing a descriptive quantitative approach, the research distributed questionnaires to 100 engaged Coretax users. Data analysis utilized multiple linear regression to evaluate the isolated and joint effects of the independent variables (System quality and information quality) on the dependent variable (user satisfaction). The results indicated that both System quality and information quality have a positive and significant impact on user satisfaction, either independently or in combination. This suggests that enhancing System reliability and data accuracy in Coretax results in greater contentment for corporate taxpayers using the app. The findings provide practical recommendations for the Directorate General of Taxes to continually strengthen et al stability, ease of use, and data precision, thereby promoting increased taxpayer satisfaction and compliance during the transition to digital taxation.
Analisis Pengaruh Ukuran Perusahaan, Kebijakan Hutang dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Telekomunikasi di Bursa Efek Indonesia 2019-2023
This study aims to analyze the influence of company size, debt policy, and liquidity on the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The independent variables in this study consist of company size, measured by Ln total assets, debt policy, measured by the Debt to Equity Ratio (DER), and liquidity, measured by the Current Ratio (CR). Meanwhile, the dependent variable is financial performance, measured by Return on Assets (ROA). The analytical method used was multiple linear regression with SPSS version 25 software. The results indicate that company size, debt policy, and liquidity have a positive and significant effect on financial performance, both partially and simultaneously. The coefficient of determination (Adjusted R²) of 0.671 indicates that the three independent variables explain 67.1% of the variation in financial performance, while 32.9% is explained by factors outside the model. Therefore, increasing company size, efficient debt management, and good liquidity can improve the financial performance of telecommunications companies in Indonesia.
Penggunaan Coretax dalam Pelaporan PPh 21 pada Rekapitulasi Gaji Karyawan di CV. XYZ
This study aims to evaluate effectiveness, efficiency using coretax system by the DJP reporting Income Tax Article 21 based salary recapitulation CV XYZ. Focuses evaluating comparison reporting before and after coretax, impact efficiency Income Tax Article 21 reporting. Against backdrop inefficient reporting, it known that before coretax, CV. XYZ reported through two separate applications, DJP online and e-SPT, process not integrated with salary, prone to input errors, late reporting resulted inefficient process, thus requiring efficient system. With the existence coretax, an evaluation effectiveness supporting efficiency tax reporting administration is needed. The research used qualitative descriptive approach, data collection techniques through observation, interviews, documentation. Data analysis form of narratives, tables, conclusions. This study found use coretax improves efficiency, accuracy, transparency, accountability of PPh 21 tax reporting. Through automation reporting procedures, real-time integration payroll data into DJP, risk administrative errors, late reporting reduced. However, there are obstacles, both technical, systemic, as well as user adaptation, payroll data readiness, which may affect smoothness reporting. Nevertheless, overall use coretax has positive impact improving effectiveness and efficiency tax reporting, tax compliance at CV. XYZ. This article contributes to both science and practice by providing empirical evidence regarding the effectiveness of Coretax. It can be used reference for implementation Coretax by business actors and for development tax digitization policies. This has implications strengthening national tax administration system, can be used basis further research, reference for future technical improvements.
Pengaruh Fee Audit, Komite Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit
Audits aim to provide assurance on the fairness of the presentation of financial information, making audit quality a crucial factor in maintaining stakeholder trust. The importance of audit quality is reflected in the case of PT Express Transindo Utama Tbk (PT TAXI), which demonstrated audit quality issues and led to a decline in public trust in companies and Public Accounting Firms (KAP), particularly regarding the differences in audit quality between Big Four and Non-Big Four KAPs. This study aims to analyze the influence of audit fees, audit committees, and company size on audit quality in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The study employed a quantitative method with purposive sampling, resulting in 13 companies with a total of 52 observational data. Audit quality was measured using a dummy variable, with companies audited by Big Four KAPs assigned a value of 1 and Non-Big Four KAPs assigned a value of 0. Data were obtained from the company's financial statements and annual reports and analyzed using logistic regression with SPSS version 26. The results showed that audit fees, audit committees, and company size had a significant positive effect on audit quality. These findings support agency theory and demonstrate the importance of auditor quality, audit committee effectiveness, and company size in improving audit quality. The policy implications of this research are for the Financial Services Authority (OJK) and the Indonesian Stock Exchange (IDX) to strengthen oversight and regulation to improve audit quality in public companies.
Pengaruh Work Life Balance dan Stres Kerja Terhadap Kinerja Karyawan di CV Berkah Sarana Anugerah
This study aims to analyze the influence of work life balance and job stress on employee performance at CV Berkah Sarana Anugerah in Medan. The research background is based on the phenomenon of long working hours, psychological pressure, and imbalance between work and personal life, which potentially reduce productivity. The research method employs a quantitative approach with the population consisting of all employees of CV Berkah Sarana Anugerah. Data collection was conducted through questionnaires developed based on indicators of work life balance, job stress, and employee performance. Data analysis utilized a structural model (Structural Equation Modeling) with evaluation of both the outer model and inner model. The findings reveal that work life balance has a positive and significant effect on employee performance, while job stress has a significant negative effect. Simultaneously, work life balance and job stress jointly influence employee performance. These results highlight the importance of organizational policies that support work life balance and effective stress management to ensure sustainable employee productivity and well-being.
Faktor Yang Mempengaruhi Konservatisme Akuntansi dengan Altman Z-Score Sebagai Variabel Moderasi
The application of accounting conservatism is important to maintain the reliability of financial statements, especially in uncertain economic conditions and potential conflicts between management and shareholders. This is reflected in the case of PT Indofarma Tbk (INAF), which experienced financial reporting irregularities that led to fraud and reduced public trust. This study aims to examine and analyze the influence of growth opportunity, return on equity, and capital intensity on accounting conservatism with Altman Z-Score as a moderating variable in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study is quantitative research with an associative approach. The research sample consisted of 68 companies selected using purposive sampling. The data analysis methods used were Multiple Linear Regression and Moderated Regression Analysis (MRA) with the help of IBM SPSS 31 software. The results showed that growth opportunity had a significant effect on accounting conservatism with a regression coefficient value of -0.044. Return on equity has a significant effect on accounting conservatism with a regression coefficient value of -0.020. Meanwhile, capital intensity has a significant positive effect on accounting conservatism. Altman Z-Score is unable to moderate the relationship between growth opportunity, return on equity, and capital intensity on accounting conservatism. These findings indicate that the financial health of companies neither strengthens nor weakens the influence of independent variables on the application of accounting conservatism principles in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2020-2024.
Media Sosial, Citra Merek, dan Gaya Hidup: Faktor Penentu Keputusan Pembelian Tas Lokal Generasi Z di Tangerang
The rapid proliferation of social media has significantly influenced consumption preferences, particularly among Generation Z, a cohort that is highly connected to digital platforms. This phenomenon is particularly relevant for local products, including bags, which are increasingly competing within the digital marketplace. In response to this intensifying competition, local bag manufacturers and marketers are required to establish a strong brand image that resonates with the lifestyle of younger consumers in order to effectively influence their purchasing decisions. Accordingly, this study aims to examine the influence of social media, brand image, and lifestyle on the purchasing decisions of local bags among Generation Z consumers in Tangerang City. A quantitative approach was employed using a survey method involving 250 Generation Z respondents who had previously purchased or used locally produced bags. Data were collected through a structured questionnaire designed to capture demographic characteristics and consumer behaviour. The collected data were subsequently analysed using descriptive statistical techniques to systematically map purchasing behaviour patterns and respondent profiles. The findings indicate that social media serves as the primary source of product-related information, with Instagram emerging as the most dominant platform. Furthermore, brand image and the alignment of products with the lifestyle of Generation Z were found to play a significant role in shaping consumer preferences and purchasing decisions. These results highlight that purchasing decisions are not solely influenced by the functional attributes of a product but are also shaped by self-identity representation and prevailing trends communicated through social media. Therefore, effective marketing strategies should integrate product attributes, brand image, and digital communication that aligns with the lifestyle characteristics of the target consumer segment.
Analisis Ekualisasi Pajak Terhadap Kepatuhan Perpajakan pada PT. XYZ
This study aims to analyze the effect of implementing the tax equalization method on tax compliance at PT. XYZ, a company operating in the manufacturing sector. The research employs a descriptive qualitative approach with data collected through financial report documentation, tax return (SPT) records, and semi-structured interviews with tax and finance staff during the period of January to June 2025. The results indicate that the routine and systematic application of tax equalization can identify significant discrepancies between financial reports and tax returns, primarily arising from vehicle rental transactions, promotional expenses, export sales, and subcontractor services that were not properly reported. Consequently, the company can correct its accounting records and revise its tax returns before a tax audit occurs. The study concludes that tax equalization is proven effective as an internal control tool that enhances corporate tax compliance by enabling early detection of discrepancies between commercial and fiscal data, fostering internal transparency, and minimizing the risk of tax penalties. The implication of this research is that manufacturing companies should integrate the tax equalization system as part of their periodic internal control, supported by continuous training for finance and tax teams to improve their understanding of tax regulations, as well as the implementation of an integrated accounting information system connected with the tax system to prevent recurring reporting discrepancies.
Tantangan Usaha Mikro dalam Adopsi Sistem Pembayaran Digital: Studi pada QRIS dan Dompet Digital
Digital transformation in payment systems has become a strategic approach to improving economic efficiency and financial inclusion, particularly for micro-enterprises. However, previous studies indicate a gap between technological readiness and actual adoption behavior in practice. Although digital payment systems such as Quick Response Code Indonesian Standard (QRIS) and digital wallets have been widely introduced, their usage among micro-entrepreneurs remains partial and unsustained. This study aims to analyze the challenges faced by micro-enterprises in adopting digital payment systems by applying the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). The research employs a qualitative approach through in-depth interviews and direct observations of several micro-enterprises in Palangka Raya City. The findings reveal that perceived ease of use and perceived usefulness are relatively positive; however, they are not accompanied by strong trust and perceived behavioral control. The main barriers include limited digital literacy, trust-related concerns, the need for daily liquidity certainty, and the persistence of cash-based transaction culture. Social norms function as an initial driver of adoption but are insufficient to foster long-term commitment. Therefore, the success of digital payment adoption depends not only on technological factors but also on psychological, social, and microeconomic determinants shaping user behavior.
Inovasi Digital Sebagai Strategi Pemgembangan Layanan Nail Art dan Eyelash Extension Yuanstudio di Makassar
The rapid development of digital technology has significantly influenced the beauty industry, including nail art and eyelash extension services. This study aims to analyze the forms of digital innovation implemented by Yuanstudio and examine their impact on the development of beauty services in Makassar City. Using a descriptive qualitative method, data were collected through in-depth interviews, digital observations of the studio’s social media activities, and content analysis of customer reviews. The findings reveal that Yuanstudio has successfully adopted various forms of digital innovation, including the utilization of social media for branding and marketing, the implementation of online booking systems to enhance service efficiency, and the use of high-quality visual content as a strategy to build customer trust. These digital innovations have contributed to increased business visibility, strengthened brand identity, and improved customer loyalty. However, several challenges remain, such as intense digital competition, limited resources for content production, and inconsistencies in publishing schedules. This study highlights that digitalization is a strategic necessity for beauty-related MSMEs to remain competitive in the modern era and serves as an essential foundation for the development of technology-based beauty services.
Strategi Bauran Promosi pada Cafe Mimici Bogor
The development of globalization and digital technology has encouraged culinary SMEs to implement effective promotional strategies to remain competitive and improve sales performance. Cafe Mimici Bogor, as one of the culinary businesses, has experienced sales fluctuations, indicating that the applied promotional strategies have not been fully optimal. This study uses a descriptive qualitative approach through observation, interviews, questionnaires, and documentation to understand the implementation of the promotion mix, including promotional messages, media, and timing. The results show that promotional messages remain the main challenge, as some consumers consider the messages conveyed to be unclear and not informative. Meanwhile, social media platforms such as Instagram and TikTok are effective in reaching audiences but require improvements in content consistency and creativity. The implementation of digital promotional strategies during the Field Work Lecture Kuliah Kerja Lapangan (KKL) increased audience interactions, including views, likes, comments, and shares on social media, and positively impacted sales, which increased by 24.1% compared to the previous period. This study concludes that a structured digital promotion strategy plays a vital role in enhancing consumer understanding and marketing performance and recommends strengthening messages, media, and promotion scheduling for higher effectiveness.
Strategi Peningkatan Kualitas Pelayanan Ritel Tradisional: Studi Empati, Daya Tanggap, dan Keandalan di Toko Grosir Berkah
This study aims to evaluate service quality and formulate service improvement strategies in traditional retail, focusing on the dimensions of empathy, responsiveness, and reliability. A descriptive qualitative method was employed through observation, interviews, and documentation at Toko Grosir Berkah, Bogor. The results indicate that although the store’s physical aspects and employees’ product knowledge are adequate, inconsistencies exist in service behavior, reactive responsiveness, and unstable product availability. Simple improvement strategies, such as encouraging employees to greet and listen to customers, establishing fast response standards, and routinely monitoring main product stocks, positively affected employee-customer interactions, service waiting times, and stock complaints. These findings highlight that enhancing service quality in traditional retail can be achieved through value internalization, simple behavioral standards, and consistent operational management. The study provides managerial implications for small-scale retail businesses and contributes to service quality theory development.
Strategi Pemasaran Media Sosial pada PT Cigwa Indonesia Jaya
The development of social media has transformed tourism marketing communication into a more interactive and visually driven approach, requiring companies to adopt consistent content strategies to build brand image, expand reach, and enhance audience engagement. This Field Work Practice (KKL) report aims to identify and analyze the social media marketing strategies of PT Cigwa Indonesia Jaya (CIJ) in promoting the Cisarua Green World Adventure (CIGWA) destination, evaluate the development of engaging and relevant content, and examine the factors influencing its effectiveness. The methods employed include field observations, interviews, discussions with company representatives, as well as the analysis and implementation of marketing activities during the KKL period. The results indicate that CIJ’s social media management has not been optimal in terms of social presence, media richness, and self-disclosure, as reflected in low audience interaction, limited variation and depth of information in Instagram content, and a lack of authentic narratives such as visitor stories and testimonials. This condition is consistent with the 2024 revenue fluctuation, which averaged only 84% of the monthly target. The implications of these findings highlight the need to strengthen posting consistency, utilize interactive features (such as live sessions and polls), improve the quality of video/reels/infographic content, and implement storytelling based on visitor experiences and event (festival) activities to sustainably enhance engagement, loyalty, positive brand image, and revenue stability.
Pengaruh Citra Merek, Pengetahuan Produk, dan Label Halal Terhadap Keputusan Pembelian Mie Gacoan
This study aims to analyze the influence of brand image, product knowledge, and halal labeling on the purchasing decisions of Mie Gacoan consumers in the South Tangerang area. The research employs a quantitative approach involving 150 respondents, with data collected through questionnaires. The respondent criteria include individuals aged 15–29 years who have purchased Mie Gacoan products at least three times per month. The collected data were tabulated and analyzed using the Statistical Package for the Social Sciences (SPSS) with multiple linear regression analysis. The results indicate that brand image (X1) has a positive but not significant effect on consumers’ purchasing decisions. Meanwhile, product knowledge (X2) and halal labeling (X3) each have a positive and significant effect on purchasing decisions.
Pengaruh Store Atmosphere, Brand Image dan Promosi Online terhadap Keputusan Pembelian Konsumen di Cafe Anantari Coffee Semarang
The purpose of this study is to examine how Anantari Coffee Semarang's store atmosphere, brand image, and online promotion affect customers' decisions to buy. Purposive sampling was employed in a quantitative study with 80 participants. Multiple regression analysis was used to assess the data that was gathered through surveys. The findings show that these three factors significantly influence customer purchasing decisions at the same time. Purchase decisions were also found to be highly influenced, in part, by brand image, online promotion, and store atmosphere. These three factors together account for 88% of the consumer's purchasing decision, with other factors influencing the remaining 12%, according to the modified R2 value of 0.880. This study advances knowledge of the significance of brand image, internet marketing, and store atmosphere in improving purchasing decisions in the culinary industry.
Pengaruh CSR dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Pertambangan Di BEI 2020-2024
This study aims to analyze the influence of Corporate Social Responsibility (CSR) costs and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study used financial report data from thirteen companies over a five-year observation period. The analytical methods used included descriptive statistics, classical assumption tests, and panel data regression analysis to determine the relationship between the research variables. The results showed that CSR costs had a negative and significant effect on company financial performance, while company size had a positive and significant effect on financial performance. Simultaneously, both variables explained 54.1% of the variation in financial performance, thus deeming the research model suitable for use. These findings demonstrate the importance of companies managing social responsibility costs effectively and increasing business scale to strengthen financial performance. Therefore, the balance between implementing social responsibility and company growth is a crucial factor in supporting business sustainability and increasing the competitiveness of the mining industry in Indonesia.
Pengaruh Usia, Upah, dan Pengalaman Kerja Terhadap Produktivitas Kerja pada CV Swapraja Mandiri Utama
The purpose of this study is to look at how age, salary, and job experience affect employee productivity at CV Swapraja Mandiri Utama. This study takes a quantitative approach with a survey method. The population of this study is 529 employees, with a sample of 85 respondents chosen using the Slovin formula and purposive sampling approach. Questionnaires were used to collect data, which was then analyzed using SPSS version 25 for multiple linear regression. The findings show that age, pay, and job experience all have a favorable and significant impact on employee productivity. Age, income, and job experience all have a favorable and considerable impact on employee productivity. The Adjusted R Square value of 0.872 suggests that these three variables account for 87.2% of the variance in employee productivity, with the remaining 12.8% impacted by factors not addressed in this study. These findings indicate that employee productivity is impacted by both individual attributes and corporate policy, emphasizing the necessity of integrated human resource management techniques.
Pengaruh Manajemen Inventory terhadap Ketersediaan Produk Kosmetik di Gudang PT Radysa Dharma Abadi
Inventory management is a crucial factor in ensuring optimal product availability in distribution warehouses, particularly in the cosmetics industry, which is characterized by fluctuating demand and a limited shelf life. This study aims to analyze the influence of inventory management on the availability of cosmetic products at PT Radysa Dharma Abadi using a qualitative approach. Data were collected through in-depth interviews and direct observation with warehouse managers and operational staff. The research results show that the implementation of the FIFO (First-In, First-Out) method is effective in reducing the risk of product expiration. However, there are inconsistencies between physical stock and system data due to sub-optimal control and human error. Near-expired products and product returns pose challenges that require strategies such as returning products to suppliers and sales promotions for older stock. Barcode technology helps accelerate real-time stock data updates, but rigorous training and strict supervision are needed to enhance the accuracy of record-keeping and inventory control. The integration of technology, sound procedures, and skilled human resources (HR) are key to successful inventory management. Recommendations include improving the stock monitoring system, developing HR competence, managing near-expired products, and enhancing coordination with suppliers and logistics/expedition services to maintain efficient distribution and ensure products arrive in prime condition. This research contributes to the development of inventory management systems in the cosmetics industry to improve customer satisfaction and corporate competitiveness.
Faktor-Faktor yang Mempengaruhi Kepuasan Kerja pada Pekerja Lepas di DKI Jakarta
In the modern work industry, job satisfaction serves as an important fundamental for worker’s productivity and long-term career sustainability, including within the freelance sector. This study aims to determine the factors that influence job satisfaction among freelancers in DKI Jakarta, with work motivation and organizational commitment as the main variables examined. The research utilized primary data collected through an online survey distributed to 236 freelancers residing mainly in South Jakarta. The relationships between variables were analyzed using the Structural Equation Modeling (SEM) approach with the assistance of SmartPLS version 4.1. The results demonstrate that work motivation and organizational commitment have a positive and significant effect on job satisfaction among freelancers in DKI Jakarta. Based on these findings, freelance service platforms are encouraged to improve the quality of support by developing user-friendly features and ensuring responsive communication. Freelancers are also advised to strengthen their identity and professionalism, while clients are recommended to offer clear guidance and maintain open discussion to create more effective working relationships.
Implementasi Prosedur Audit Aset Tetap: Studi Kasus pada PT X oleh KAP XYZ
This study aims to describe the implementation of fixed asset audits at PT X by Public Accounting Firm XYZ. The study uses a qualitative approach with descriptive methods and data collection techniques used are direct observation and interviews with auditors involved in the audit process. The audit procedures carried out include requests for fixed asset data, preparation of working papers, vouching, depreciation recalculation, verification of asset disposal, and evaluation of financial statement presentation. The results of the study indicate that the audit was carried out systematically and efficiently, although there were certain problems such as incomplete documentation and a manual inventory system. The auditor successfully adjusted the audit approach to the conditions in the field and concluded that there was no material misstatement in the fixed asset accounts of PT X.
Analisis Dampak Inflasi Terhadap Profitabilitas Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia
This research aims to examine the impact of inflation on profitability, proxied by Return on Equity (ROE), in banking sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The analytical method employed is a quantitative approach, with data sourced from IDX Annual Reports and annual inflation data. All information was obtained from the official websites of the IDX and the Central Bureau of Statistics (BPS). The results of this study indicate that inflation does not have a significant impact or has a weak influence on Return On Equity. The results indicate that inflation does not have a significant impact or only exerts a weak influence on Return on Equity. These findings suggest that the banking sector is capable of withstanding inflationary fluctuations through the implementation of effective risk management strategies. One such strategy is the ability of banks to adjust lending and deposit interest rates in response to changes in inflation. Banks often have the flexibility to manage interest income and interest expenses, thereby mitigating the effects of inflation on profitability.
Analisis Strategi Fungsional Rumah Sakit Umum dalam Menghadapi Perubahan Lingkungan
This study analyzes the implementation of functional-level strategy in responding to environmental changes at General Hospital.. The research background stems from the hospital’s challenges in maintaining operational effectiveness and service quality amid rapid external shifts such as technological advancement, patient expectations, and regulatory dynamics. This study employs a qualitative approach with a case study design. Data were collected through structured interviews with four hospital staff members in relevant managerial and service roles, supported by secondary data from previous studies. The findings reveal that the hospital’s functional strategies are implemented through enhanced interdepartmental coordination, continuous human resource development, and integrated management information systems to strengthen organizational adaptability. However, challenges remain in resource limitations and resistance to structural change. The study’s implications highlight the importance of flexible organizational design and aligned functional strategies to ensure hospitals can sustain performance and service excellence in a constantly evolving environment.
Analisis Gaya Kepemimpinan Kepala Sekolah di Sekolah Dasar Muhammadiyah 1 Margahayu Kab. Bandung
This study aims to analyze the leadership style of the principal at SD Muhammadiyah 1 Margahayu in managing teachers and implementing managerial functions. This research employed a descriptive qualitative approach with data collected through observation, in-depth interviews, and documentation. The informants consisted of the principal, vice principals, and teachers selected using purposive sampling. Data were analyzed through data reduction, data display, and conclusion drawing. The results indicate that the principal applies a democratic-participative leadership style combined with situational and delegative approaches. Teachers are involved in decision-making, provided with clear and humanistic guidance, and given autonomy in determining teaching methods in accordance with the curriculum. This leadership style enhances teacher involvement, professional performance, and school management effectiveness.
Pengaruh Sustainability Performance, Profitability, dan DER Terhadap Keputusan Investasi pada Perusahaan Tambang yang Terdaftar di BEI
This study was conducted to empirically examine the relationship between sustainability performance, profitability, and debt-to-equity ratio with investment decisions in the Indonesian mining sector. Utilizing secondary data—including annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024—this study adopts a descriptive quantitative approach. The sample used consisted of 10 companies, determined through purposive sampling from a total population of 101 companies. The results of multiple linear regression analysis using SPSS 25 showed that individually (partially), only sustainability performance significantly affects investment decisions. However, when tested together (simultaneously), the three independent variables collectively exert a significant influence on investment decisions.
Pengaruh Pengungkapan ESG, Profitability, dan IOS Terhadap Nilai Perusahaan pada Perusahaan Pertambangan di BEI 2022-2024
This research uses a quantitative descriptive approach to analyze how ESG Disclosure, Profitability, and Investment Opportunity Set (IOS) influence Firm Value. The study focuses on 11 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Data was collected and analyzed using purposive sampling and multiple linear regression with SPSS 26. The partial results (t-tests) indicate that ESG Disclosure and Profitability do not have a significant individual impact on Firm Value. However, IOS was found to have a positive and significant effect. A simultaneous test (F-test) shows that, collectively, ESG Disclosure, Profitability, and IOS significantly affect Firm Value.
Analisis Efektivitas Sistem Informasi Akuntansi dalam Verifikasi Biaya Ongkos Angkut di Salah Satu Perusahaan BUMN
This study aims to analyze the implementation of an Accounting Information System (AIS) in the form of a Contractor Safety Management System (CSMS) in the freight cost verification process at a state-owned enterprise (SOE) operating in the cement manufacturing sector. The study employs a descriptive qualitative approach, with data collected through observations and interviews conducted during an internship program. The informants include a Freight Cost Verification Specialist, a Verification Lead, and a Verification Manager who are directly involved in the verification process. The findings indicate that the implementation of CSMS as part of the AIS improves verification efficiency, data accuracy and validity, as well as transparency and internal control through integrated and real-time process documentation. However, several limitations are also identified, including system performance constraints during peak transaction periods, dependency on system and network stability, and insufficient optimization of human resources and system infrastructure. These findings suggest that the effectiveness of AIS implementation depends not only on system capabilities but also on organizational readiness and operational support in enhancing freight cost verification processes.
Asimetri Informasi dalam Pengelolaan Keuangan Desa dan Implikasinya terhadap Akuntabilitas serta Mitigasi Risiko Korupsi Dana Desa
This study aims to analyze the role of village financial information in strengthening accountability and preventing village fund corruption. The research employs a qualitative approach using a literature review design of scientific articles published between 2022–2025 focusing on village financial systems, accountability, internal control, and financial information manipulation risks. The findings indicate that village financial systems play a strategic role in improving reporting quality and enhancing monitoring mechanisms, thereby reducing information asymmetry between village governments and the community. However, their effectiveness is highly influenced by the quality of internal control, officials’ integrity, transparency, and public participation. These findings emphasize that strengthening village financial systems requires not only administrative compliance but also consistent and ethics-based implementation to mitigate corruption risks.
Brand Awareness Sebagai Mediasi Pengaruh Live Streaming dan E-Wom Terhadap Purchase Decision Produk Npure pada Tiktok Shop
The technological shift in daily activities makes people tend to make purchases on social media, especially on TikTok Shop because of the live streaming and electronic word of mouth features. The purpose of this study is to determine the effect of live streaming and electronic word of mouth on purchasing decisions for NPURE products on the TikTok Shop application in Denpasar City. This study is included in quantitative research using a questionnaire method that will be given to 160 respondents who have been selected using purposive sampling techniques. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the relationship between variables. The results of this study indicate that live streaming has a positive and significant effect on purchasing decisions, e-wom also has a positive and significant effect on purchasing decisions, live streaming has a positive and significant effect on brand awareness, e-wom has a positive and significant effect on brand awareness, brand awareness has a positive and significant effect on purchasing decisions, brand awareness can mediate the effect of live streaming on purchasing decisions, and finally brand awareness also successfully mediates the effect of e-wom on purchasing decisions.
Transformasi Manajemen Sumber Daya Manusia di Era Artificial Intelligence: Peluang dan Tantangan
The digital transformation driven by the development of Artificial Intelligence (AI) has changed the paradigm of Human Resource Management (HRM) from an administrative-transactional function to a data- and technology-based strategic partner. This study aims to critically analyze the opportunities and challenges arising from HRM transformation in the AI era. The research method used a qualitative approach with a Systematic Literature Review (SLR) combined with the PRISMA framework. Literature was searched through Google Scholar, ScienceDirect, and ResearchGate using keywords related to AI and HRM, resulting in 50 articles that were filtered into 10 main articles from the 2020-2025 period. The findings show that AI offers significant opportunities to improve operational efficiency through automation, more objective data-driven decision-making, and personalized and adaptive employee development. However, AI implementation also faces fundamental challenges in the form of a digital skills gap, resistance to change, ethical and data privacy issues, and concerns about the reduction of human touch in HRM practices. This research emphasizes that successful AI integration requires a holistic approach that combines technology investment with continuous HR competency development, effective change management, and the application of ethical principles that uphold human values, so that AI can function as a strategic partner that empowers employees without eliminating the humanistic essence of human resource management.
Pelaksanaan Promosi pada UMKM Mawar Batik Kecamatan Salem Kabupaten Brebes
This study aims to analyze the implementation of promotional activities at Mawar Batik MSME located in Salem District, Brebes Regency. The study is motivated by the limited application of digital advertising and direct marketing, which has resulted in restricted promotional reach and product information delivery. This research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation conducted during the Field Work Practice (Kuliah Kerja Lapangan). The findings indicate that promotional activities were previously dominated by direct selling, while digital promotion was characterized by inconsistent content uploads, simple visual presentation, and limited utilization of digital platforms. During the field work activities, initial promotional improvements were implemented through the use of social media, content organization, the development of a simple product catalog, and enhanced communication with customers both directly and digitally. Although these efforts are still at an early stage, they have begun to increase business visibility and customer interaction. The study concludes that combining consistent digital advertising with personalized direct marketing is essential to expand market reach, strengthen product appeal, and support the sustainability of batik MSMEs.
Efektivitas Pemasaran Media Sosial, Harga, dan Lokasi sebagai Determinan Keputusan Menyewa di Kastra Kos Nusa Dua
The development of digital technology has brought significant changes in consumer behavior in the process of making accommodation rental decisions. Social media now plays a strategic role for dormitory managers in reaching and interacting with potential tenants more effectively. This study aims to analyze the influence of social media-based marketing strategies, pricing policies, and location factors on rental decisions at Kastra Kos – Nusa Dua. A quantitative approach was used, involving 75 respondents who were tenants or prospective tenants of Kastra Kos. Data were collected through an online survey using a Likert scale instrument, then analyzed using multiple linear regression through SPSS version 21 software. The results show that the variables of social media marketing, price, and location each have a positive and significant influence on rental decisions, both partially and simultaneously. These findings highlight that attractive digital promotion strategies, pricing policies that are in line with consumer value perceptions, and strategic locations are key determinants in rental decisions. Therefore, it is recommended that Kastra Kos management continue to optimize its visual content-based digital marketing strategies and maintain its competitive advantage in terms of price and location.
Peran Media Sosial Terhadap Kinerja Bisnis UMKM Digital
The development of digital technology has driven significant transformations in business practices, particularly in Micro, Small, and Medium Enterprises (MSMEs). Social media has become a strategic instrument widely utilized by digital MSMEs to improve business performance. This study aims to analyze the role of social media in the business performance of digital MSMEs, including increasing sales, market reach, customer relationships, and competitive advantage. The research method used is a literature review with a descriptive-analytical approach, analyzing various relevant national and international journals. The results of the study indicate that effective use of social media can increase brand visibility, marketing efficiency, and two-way interaction with consumers. Social media also plays a crucial role in building customer trust and loyalty in digital MSMEs. Therefore, optimizing social media strategies is a key factor in improving MSME business performance in the digital economy era.
Analisis Diversifikasi Bisnis dan Strategi dalam Meningkatkan Kinerja Perusahaan PT. Bosowa Berlian Motor Makassar
This study aims to analyze how the implementation of Business Diversification and Strategy affects Company Performance at PT. Bosowa Berlian Motor Makassar. This study uses a descriptive approach with quantitative methods. Data were collected through questionnaires distributed to 35 employees and analyzed using SPSS (Statistical Package for the Social Sciences) version 26. The analysis included validity, reliability, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination (R2). The results indicate that the implementation of Business Diversification has a positive and significant impact on company performance. However, the implemented strategy has a significant negative impact on company performance. The results indicate that business diversification is crucial for improving performance, and company strategies need to be optimized to make an effective contribution.
Pengaruh Kompetensi Apoteker Terhadap Kinerja Apoteker di Kabupaten Sanggau Dimediasi Kolaborasi Interprofesional dan Dukungan Manajemen
This study aims to analyze the effect of pharmacist competence on pharmacist performance, with interprofessional collaboration and management support as mediating variables, among pharmacists working in primary healthcare centers (Puskesmas) and MTH Djaman Hospital in Sanggau Regency. This research employed a quantitative approach using a survey design and involved the entire population of pharmacists, totaling 57 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4.0. The findings reveal that interprofessional collaboration does not have a significant effect on pharmacist performance and does not function as a mediating variable in the relationship between competence and performance. In contrast, management support is identified as the most dominant factor influencing pharmacist performance and serves as a partial mediator that transmits the majority of the effect of pharmacist competence on performance. These findings emphasize that improving pharmacist performance depends not only on individual competence but is strongly determined by adequate organizational support, particularly in the context of healthcare services in border areas.
Analisis Dampak Financial Technology Terhadap Kinerja dan Inovasi Perbankan di Era Ekonomi Digital: Studi Literatur
The development of digital technology has driven significant tranformations in the banking industry, particularly through the emergence of financial technology (fintech), which provides faster, more efficient, and more accessible financial services. This study aims to examine the influence of fintech on the performance and innovation of the banking sector amidst the development of the digital economy, using a literature study approach. Data was obtained from various scientific journals and books relevant to the topics of fintech and banking. The study results indicate that fintech has a two-sided impact on banking performance. On the one hand, fintech improves operational efficiency, accelerates service processes, and expands financial inclusion. However, on the other hand, digital competition and the need for significant technology investment can depress bank profitability in the short term. From an innovation perspective, fintech acts as a catalyst, encouraging banks to accelerate digital transformation through the development of technology-based products and services, such as mobile banking, artificial intelligence, big data, and open banking, as well as strengthening collaboration with fintech companies. Overall, fintech is not only a competitor to banks but also a key driver in creating more modern, adaptive, and customer-oriented banking services in the digital economy era
Peran Stres Kerja dan Motivasi Kerja dalam Memediasi Pengaruh Beban Kerja Terhadap Kinerja Pegawai
This study aims to analyze the influence of workload on employee performance both directly and indirectly through the mediation of work stress and work motivation at the Personnel and Human Resources Development Agency (BKPSDM) in the interior of West Kalimantan. This study uses a quantitative approach with a survey method. The population in this study is 57 BKPSDM employees. Data were collected using a structured questionnaire and analyzed using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). The results of the study show that workload has a negative and significant effect on employee performance. Workload also has a positive and significant effect on work stress and has a negative and significant effect on work motivation. Furthermore, work stress has been shown to have a negative and significant effect on employee performance, while work motivation has a positive and significant effect on employee performance. The results of the mediation test showed that work stress and work motivation significantly mediated the influence of workload on employee performance in a negative influence direction. Theoretically, this study enriches the study of public sector human resource management by emphasizing the role of work stress and work motivation as a psychological mechanism that explains the relationship between workload and employee performance, while practically this finding provides implications for the management of ASN in rural areas in designing policies for workload distribution, stress control, and strengthening work motivation to improve employee performance.
Pengaruh Kompetensi dan Gaya Kepemimpinan terhadap Kinerja Pegawai dengan Mediasi Perilaku Individu
This study aims to examine the influence of competence and leadership style on employee performance, with individual behavior as a mediating variable, at the Youth, Sports, and Tourism Office of Pontianak City. A quantitative approach was employed by collecting data through questionnaires distributed to 65 employees. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0. The results indicate that competence has a positive and significant effect on employee performance, whereas leadership style shows a positive but insignificant direct effect. Furthermore, competence and leadership style both have a positive and significant influence on individual behavior. Individual behavior is also found to have a positive and significant effect on employee performance. The mediation analysis reveals that individual behavior significantly mediates the relationship between competence and employee performance, as well as between leadership style and employee performance. These findings suggest that employee performance improvement is more effective when competence development and leadership practices are able to foster positive individual behavior. This study contributes to human resource management literature in the public sector by highlighting the crucial role of individual behavior as a mediating mechanism in transforming competence and leadership into performance outcomes.
Implementasi Teknologi Digital dan Kecerdasan Buatan dalam Pengelolaan Laporan Keuangan: Tantangan dan Peluang
Digital transformation in the Industry 4.0 era necessitates the accounting sector to transition from conventional systems toward the adoption of digital technology and Artificial Intelligence (AI). This research aims to analyze the challenges and opportunities of AI implementation in financial reporting management. The method employed is qualitative with a literature review approach regarding scientific publications within the 2020-2025 timeframe. The results indicate that AI integration, through the utilization of technologies such as ChatGPT, Gemini, and Perplexity, offers significant opportunities in the form of operational efficiency, real-time data accuracy ("Zero Trade-off"), audit trail transparency, and the transformation of the accountant's role from a mere scorekeeper to a strategic business navigator. Nevertheless, this implementation faces complex challenges, including the human resource skills gap, cybersecurity risks and social engineering, psychological resistance, as well as ethical issues and algorithmic accuracy. This study concludes that the future of accounting depends on a "Hybrid Collaboration" strategy with a Human-in-the-Loop concept, where AI functions to augment technical processes while accountants retain full control as final verifiers and ethical decision-makers
Transformasi Bisnis Digital: Peran Sistem Informasi Akuntansi dalam E-commerce
Digital business transformation marked by the rapiq growth of E-commerce rquires companies to manage transactions and finansial information quickly, accurately, and in an integrated manner, however, in practice, many business actors still face challenges ein recording and presenting reliable financial statements. Based on this phenomenon, this study examines the role of accounting information systems as a foundation for managing finansial information in supporting digital business transformation E-commerce, referring to accounting information system theory and the Technology Acceptance Model (TAM). This resarch employs a qualitative approach using a literature study method, while data collection techniques are carried out through searching and analyzing scientific journals, reference books, and relevant previus studies. The results of the riview indicate that the implementation of accounting information, systems in E-commerce can improve operational efficiency, the quality of finansial information, transparency, and support data-based business decision-making. However, the success of its implementation is not solely determined by to data security and privacy. This study concludes that accounting information systems play a strategic role in supporting digital business transformation in e-commerce, therefore, companies need to optimize their implementation by considering technological aspects, human resources, and information security to that benefits can be maximized
Analisis Pelaksanaan Pelatihan Karyawan di PT Cigwa Indonesia Jaya
This study aims to evaluate the implementation of employee training at PT Cigwa Indonesia Jaya, particularly in the tourism sector, in order to improve work quality and productivity. The implementation of training in this company faces obstacles related to the selection of less competent instructors and an imbalance in the number of training participants. Using observation, interviews, and data analysis methods, the study finds that the training provided has not been optimal due to time constraints and scheduling conflicts with the company’s operational working hours. In addition, the understanding of training materials has not been evenly distributed among employees, which has an impact on the company’s operational performance. This study recommends improvements in instructor selection, periodic evaluation of training effectiveness, and the implementation of an online-based training system to address time limitation issues. The implications of this study provide insights for PT Cigwa Indonesia Jaya to improve and design more systematic training programs in order to enhance employee performance and achieve company targets.
Penerapan System Development Life Cycle dalam Pengembangan Sistem Informasi Akuntansi Modern: Studi Literatur
The rapid development of information technology has encouraged organizations to develop reliable and adaptive Accounting Information Systems (AIS) that are capable of supporting managerial decision-making. One of the most widely used approaches in AIS development is the System Development Life Cycle (SDLC). This study aims to examine the implementation of SDLC in the development of Accounting Information Systems, identify the challenges encountered, and analyze the strategic role and benefits of SDLC in improving AIS quality. The research method employed is a literature review, which analyzes various scientific sources in the form of textbooks and national and international journal articles relevant to SDLC and Accounting Information Systems. The findings indicate that the implementation of SDLC provides a systematic and structured framework for AIS development, thereby enhancing data accuracy, system reliability, and the effectiveness of internal controls. However, the application of SDLC also faces several challenges, particularly the gap between business needs and system solutions, limited flexibility in classical models, the integration of modern technologies, and information security issues. Furthermore, SDLC plays a strategic role not only as a technical guideline but also as a managerial tool for controlling system development projects and supporting information technology governance. Based on the findings, it can be concluded that the application of SDLC especially modern, iterative, and adaptive approaches can effectively support the development of high-quality, relevant, and sustainable Accounting Information Systems. Therefore, the selection of an appropriate SDLC model, user involvement, and the readiness of human resources are key factors in ensuring the success of AIS development in the era of digital transformation
Peran Media Sosial Dalam Meningkatkan Efektifitas Pemasaran di PT Ditraco Bangun Sarana Internasional Gunung Putri Bogor
The rapid advancement of digitalization has compelled companies to adapt to evolving consumer behaviors, particularly in using social media for information, communication, and purchasing decisions. This study examines the role of social media in enhancing marketing performance and sales at PT Ditraco Bangun Sarana Internasional. A qualitative descriptive method was applied, collecting data through observations, interviews, and discussions during fieldwork. Results reveal that before structured social media management, the company relied mainly on conventional marketing methods, resulting in low audience engagement and stagnant sales. After implementing active, consistent, and interactive social media strategies including scheduled content, enhanced social presence, two-way communication, and audience-focused messaging the company observed notable improvements in engagement, brand visibility, and sales figures. These findings highlight the importance of professional content management and storytelling in fostering consumer trust and corporate reputation. The study suggests that even companies in traditional sectors can significantly improve marketing effectiveness and competitiveness by adopting well-planned social media strategies that integrate theory with practice.
Pengaruh Beban Kerja, Kepemimpinan, dan Budaya Kerja terhadap Kinerja Gen Z melalui Stres Kerja
This study aims to analyze the effects of workload, leadership style, and work culture on the performance of Generation Z employees, with job stress serving as an intervening variable at Credit Union Keling Kumang. This research adopts a quantitative approach using a survey method, in which data were collected through questionnaires distributed to 200 Generation Z employees. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that workload and leadership style have a positive and significant effect on employee performance, while work culture does not have a significant effect on employee performance. Furthermore, workload and leadership style have a positive and significant effect on job stress, whereas work culture does not significantly affect job stress. The analysis also reveals that job stress has a positive and significant effect on employee performance, indicating that the level of stress experienced by Generation Z employees remains moderate and functions as performance-enhancing stress (eustress). However, the intervening variable testing shows that job stress does not mediate the effects of workload, leadership style, and work culture on employee performance.
Pengaruh Lingkungan Usaha, Kewirausahaan dan Modal Usaha Terhadap Kinerja UMKM Desa Jambur Pulau Kab. Serdang Bedagai
This study aims to analyze the influence of changes in the business environment, entrepreneurial characteristics, and business capital on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Jambur Pulau Village, Perbaungan District, Serdang Bedagai Regency. This study used a quantitative approach with a survey method. The population in this study were MSMEs in Jambur Pulau Village, with a sample of 95 respondents determined using a sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results indicate that, partially, changes in the business environment, entrepreneurial characteristics, and business capital have a positive and significant effect on MSME performance. Business capital is the variable with the most dominant influence on MSME performance. Simultaneously, changes in the business environment, entrepreneurial characteristics, and business capital also have a positive and significant effect on MSME performance
Pengaruh Literasi Informasi, Perilaku Kewirausahaan, dan Jaringan Usaha Terhadap Kinerja UMKM Pasar Kamu Kab. Deli Serdang
This study aims to analyze the influence of information literacy, entrepreneurial behavior, and business networks on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the Youth Work Breakfast Week (Pasar KAMU) in Pantai Labu District, Deli Serdang Regency. This study uses a quantitative approach with a survey method. The study population consists of all MSMEs in Pasar KAMU with a sample of 40 respondents determined using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of the SPSS program. The results of the study indicate that partially information literacy, entrepreneurial behavior, and business networks have a positive and significant effect on MSME performance. Simultaneously, the three independent variables also have a significant effect on MSME performance. The coefficient of determination (R Square) value of 0.829 indicates that 82.9% of MSME performance is influenced by information literacy, entrepreneurial behavior, and business networks, while 17.1% is influenced by other factors outside this study
Analisis Pengendalian Internal atas Fungsi Keuangan pada Usaha Mikro, Kecil dan Menengah
Internal control is a key factor in ensuring the reliability of financial reports and preventing fraud in MSMEs. This research aims to analyze the internal control of the financial function in Travel MSMEs in Mataram City using the COSO framework (Condition, Cause, Criteria, Effect, and Recommendation). This research uses a qualitative method with a descriptive approach. Data was obtained through interviews with travel owners and documentation of financial records. The results showed that internal control in Travel MSMEs in Mataram is still simple and informal. There is no written Standard Operating Procedure (SOP) and a lack of separation of functions, which increases the risk of cash differences and human error. Recommendations provided include the formalization of SOPs and the use of digital recording to improve financial accountability.
Pengaruh Kebijakan Pemutihan dan Persepsi Keadilan Pajak Terhadap Kepatuhan Wajib Pajak di Kecamatan Katapang
West Java Province is a region with high economic activity and public mobility, requiring regional financing support to support development and public services. Motor vehicle tax is a crucial source of regional revenue. This study aims to determine the effect of the tax amnesty policy and perceptions of tax fairness on motor vehicle taxpayer compliance in Katapang District, Bandung Regency. This study used a quantitative approach with an explanatory method. From a population of 140,044, questionnaires were distributed to 100 motor vehicle taxpayer respondents selected using the Slovin formula. Data analysis techniques included descriptive analysis and verification analysis. The results showed that the tax amnesty policy significantly influenced motor vehicle taxpayer compliance in Katapang District, Bandung Regency. Meanwhile, perceptions of tax fairness did not significantly influence motor vehicle taxpayer compliance in Katapang District, Bandung Regency. Simultaneously, the tax amnesty policy and perceptions of tax fairness significantly influenced motor vehicle taxpayer compliance in Katapang District, Bandung Regency.