Bidang kajian dalam jurnal ini termasuk sub rumpun Ilmu Ekonomi dan Ilmu Manajemen. Jurnal Riset Rumpun Ilmu Ekonomi menerima artikel dalam bahasa Inggris dan bahasa Indonesia dan diterbitkan 3 kali setahun: April dan Oktober. E-ISSN: 2828-7495 (Online), P-ISSN: 2828-7487 (Cetak). Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 1 Nomor 2 Tahun 2022 sampai Volume 6 Nomor 1 Tahun 2027.
Pengaruh Maraknya Judi Online Terhadap Pengelolaan Keuangan di Kalangan Mahasiswa
The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling. The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students. 60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology. With the use of SPSS 25 software and basic linear regression, data analysis was completed. The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling. The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students. 60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology. With the use of SPSS 25 software and basic linear regression, data analysis was completed.
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Penilaian Kinerja Koperasi dalam Perspektif Hukum Positif di Indonesia
This study aims to explore how Indonesia's auspicious legal framework supports the establishment and functionality of cooperatives and identify challenges to its implementation. Used in this study is a qualitative Systematic Literature Review (SLR), whose collection and review of literature were conducted through various academic sources with complementary legislation. The results of the research indicate that in spite of the existence of formal arrangements and rules for institutional factors and cooperative health assessments, field practice is weak due to lack of understanding, socialization, and effective supervision. Social and geographical diversity and legal limitations are also major concerns in the realization of adaptive and sustainable cooperatives. Therefore, the regulatory approach has to be reformed and the institutional strength of cooperatives increased to guarantee more effective functioning as well as in accordance with cooperative principles.
Pengaruh Kompetensi dan Disiplin Kerja Terhadap Kinerja Guru di SMKN 1 Woha
This study aims to determine and analyze the influence of competence and work dicipline on teacher performance at SMKN 1 Woha. This study is a quantitative study and the type of reseach is assosiative with the population in this study being all teachers at SMKN 1 Woha. The sampling technique is purposive sampling totaling 38 PNS teachers, while the data collection technique uses observation, interviews, literature studies and questionnaires measured using a 5-point likert scale and then distributed to 38 teacher respondents who have PNS status at SMKN 1 Woha. The data analysis method used in this study is multiple linear regression analysis then analyzed using SPSS version 24 for windows. The results of this study state that: 1) There is a significant influence between competence on teacher performance at SMKN 1 Woha. 2) There is a significant influence between work discipline on teacher performance at SMKN 1 Woha. 3) There is a significant influence between competence and work discipline on teacher performance at SMKN 1 Woha.
Mekanisme Adopsi QRIS di Retail: Studi Empiris atas Fleksibilitas, Efisiensi Waktu, dan Protektivitas dalam Meningkatkan Transaksi Digital
The advancement of digital technology in financial systems, including the implementation of QRIS (Quick Response Code Indonesian Standard) in the retail sector, has driven the increased use of non-cash payment methods. How flexibility, time efficiency, and protectivity influence the number of QRIS transactions conducted in retail stores is the subject of this research. Validity, reliability, classical assumption analysis, and hypothesis analysis. Results show that time efficiency contributes significantly to increasing QRIS transactions, while flexibility and security are not significantly affected. Only 18.9% of the variation in QRIS usage behavior is caused by the three independent variables, according to the coefficient of determination (R2). These findings indicate that time efficiency is a key factor in driving the retail sector to adopt digital payment systems.
Pengaruh Current Ratio dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Perusahaan Food and Beverage
This research examines the effect of current ratio and company size on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2015 to 2023. All companies in this sub-sector are the research population, with sample selection using purposive techniques based on certain criteria. A total of 72 observation data were analyzed using a quantitative approach through multiple linear regression. Data were obtained from the annual financial reports that have been officially published. The results of the analysis show that the current ratio does not have a significant effect on profit growth, indicating that the level of liquidity does not always contribute directly to profitability. On the other hand, company size has a significant effect, indicating that a larger operational scale and the availability of adequate resources have a positive impact on profit performance. These findings are expected to be a reference in making corporate financial decisions and considerations for further research in the field of corporate finance.
Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja UMKM di Kabupaten Bandung
MSMEs are important for the Indonesian economy, but financial management and access to formal financial services are still problematic. This study examines the influence of financial literacy and inclusion on MSMEs in Bandung Regency. This study is quantitative and survey-based. Non-probability sampling selected 100 MSME actors for this study. The results of this study are that financial literacy affects MSME performance, financial inclusion affects MSME performance, and financial literacy and inclusion affect MSME performance.
Studi Literatur : Penerapan QRIS Sebagai Payment Gateway dalam Mendukung Efisiensi Sistem Informasi Akuntansi pada UMKM
This study is a literature review that examines the role of QRIS as a payment gateway in improving the efficiency of Accounting Information Systems (AIS) in MSMEs. Digital transformation in payment systems is key to speeding up, enhancing accuracy, and securing transaction records. QRIS provides a practical solution by integrating various non-cash payment methods into one system, enabling automated real-time recording and faster financial reporting. A review of ten studies shows QRIS helps speed up recording, ease reconciliation, reduce input errors, and serve as a strategic tool for AIS digitalization in the digital economy era.
Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Profitabilitas pada PT Mayora Indah Tbk Untuk Periode Tahun 2022-2024
This study aims to assess the financial performance of PT Mayora Indah Tbk from 2022 to 2024 using several financial ratios, including liquidity, solvency, and profitability. The method used in this study is a quantitative approach. In this study, the data analyzed is secondary data, where the population includes all financial statements of PT Mayora Indah Tbk. The sample taken for this study is the financial statements of PT Mayora Indah Tbk in 2022-2024. The results of the analysis show that the company's liquidity ratio is in good condition with Current Ratio (CR) reaching 298.3% and Quick Ratio (QR) of 216.8%, which exceeds existing industry standards. On the solvency ratio, the Debt To Asset Ratio (DAR) was recorded at 40.3%, which is significantly higher than the industry standard of 35%, indicating a situation that is not ideal. Conversely, the Debt To Equity Ratio (DER) of 67.9% shows a positive performance, which is below the industry standard of 90%. For profitability ratios, the company recorded a Net Profit Margin (NPM) of 8.4%, Return On Assets (ROA) of 10.9%, and Return On Equity (ROE) of 18.2%, all of which are below industry standards, indicating that profitability conditions are still low
Pengaruh PMA, PMDN dan Tenaga Kerja Terhadap PDRB Sektor Industri Pengolahan di Kota Pekanbaru
This research aims to determine whether there is an effect of FDI, Domestic Investment, and Labor on the GRDP of the Manufacturing Industry Sector in Pekanbaru City. This study uses independent variables such as FDI, Domestic Investment, and Labor with the dependent variable being the GRDP of the Manufacturing Industry Sector in Pekanbaru City. The data used in this study consisted of 2012 to 2024. The method used in the analysis approach is descriptive quantitative, and tested with multiple linear regression using SPSS 26 software.The results of the study indicate that, based on simultaneous regression analysis, FDI, Domestic Investment, and Labor have a significant impact on the GRDP of the Manufacturing Sector in Pekanbaru City. Partially, the Domestic Investment and Labor variables have a positive and statistically significant influence on the GRDP of the Manufacturing Industry Sector in Pekanbaru City, while the FDI variable has a positive and statistically insignificant influence on the GRDP of the Manufacturing Industry Sector in Pekanbaru City
Pengaruh Pemanfaatan Instagram Sebagai Social Media Marketing dalam Membangun Brand Awareness
The purpose of this study was to determine how much influence the influence of Profile, New Feed and Homepage on consumer visits on pempek.lola8 Bengkulu city. The method in this research is quantitative research. The sampling technique is purposive sampling. In this study the data comes from distributing questionnaires (Google Form) which will be distributed online to consumers who have purchased pempek lola. The population of this study are consumers who have purchased pempek lola, researchers use the hair formula where 19 indicators x 5 = 95 respondents. The results of this study are; (1) Profile partially affects consumer visits to pempek.lola8 city of bengkulu, (2) New Feed partially affects consumer visits to “pempek.lola8 city of bengkulu (3) Homepage partially affects consumer visits to pempek.lola8 city of bengkulu (4) Profile, New Feed and Homepage on consumer visits to pempek.lola8 city of bengkulu simultaneous influence.
Analisis Penggunaan Aplikasi Rekam Medis Elektronik Di Puskemas Baleendah
This study aims to examine in depth the level of effectiveness and obstacles faced in the use of RME. This study uses a qualitative descriptive approach that aims to describe in depth the effectiveness and obstacles in the use of RME at the Baleendah Health Center. Data collection techniques were carried out through triangulation, namely, observation, interviews, and documentation. The informants in this study consisted of three people, namely the Head of the Puskesmas, medical records officer, and a doctor. Overall, the results showed that the implementation of RME at the Puskesmas received full support from the management, including aspects of funding, training, technology, and regular evaluation of the problems faced. RME has become the main focus because it is considered more effective and efficient than manual systems, especially in accelerating and improving the accuracy of services. However, the implementation still encountered a number of obstacles, such as internet network disruptions in the early stages, which have now been resolved by adding devices at certain points. The limited number of IT experts is also an obstacle because it slows down the handling of technical problems. In addition, server disruptions still occur because data storage is centralized at Diskominfo along with 62 other Puskesmas in Bandung Regency, which causes delays in data access.
Pengaruh Kerjasama Tim dan Motivasi Terhadap Kinerja Karyawan pada Bosscha Space
This study aims to determine the effect of Teamwork and Motivation on employee performance at Bosscha Space, both partially and simultaneously. This research method uses quantitative methods with a population of 32 people. Data collection using a questionnaire given to the company. From the results of data processing, it was found that the Teamwork variable (X1), the Motivation variable (X2) and employee performance (Y) were declared valid and reliable for research. After doing the t test, Teamwork has a tcount value of 2.557 and a t table of 2.045 where t count is greater than t table means Teamwork has a partial effect on employee performance. The Motivation variable has a tcount value of 3.396 and a t table of 2.045 where t count is greater than t table means Motivation has a partial effect on employee performance. Based on the results of the F test, the Fcount value of 32.642 is greater than the Ftable of 3.32. Due to the value of Fhitung> Ftabel (32.642> 3.32), H0 is rejected and H3 is accepted, meaning that the Teamwork and Motivation variables simultaneously affect employee performance.
Perhitungan Harga Pokok Produksi untuk Menetapkan Harga Jual Sei Babi pada Depot Sei Andalan Kota Kupang
This research aims to determine and compare the application of the full costing method and the variable costing method in calculating the cost of production to determine the selling price of pork sei at the Andalan Bistro, Kupang City. Data collection was carried out using observation, interviews and documentation methods. The data analysis technique used in this research is a comparative descriptive method. The comparative descriptive method is a research method that compares the determination of the cost of production, the cost of production of pork sei (Kg) and the selling price using the full costing method, variable costing method and according to the bistro. Based on the research results, the Andalan Bistro does not apply the full costing method or the variable method. costing in calculating the cost of production, Andalan Bistro uses a simple method of calculation and does not calculate all elements of production costs in calculating the cost of production. Andalan Bistro determines its selling price according to market prices. This can result in the profit that will be obtained not being as expected
Peran Pemasaran Media Sosial dalam Membentuk Perilaku Pembelian Konsumen Sebagai Pertimbangan dalam Studi Kelayakan Bisnis
This research aims to analyze the role of social media in shaping consumer behavior as a consideration in business feasibility studies, with a case study of Toko Teman Hijrahku. The method used is a qualitative approach through documentation and in-depth interviews with the owner and consumers. The results show that social media not only increases purchase intention but can also be considered as a tool for business feasibility analysis, especially for MSMEs in the digital era. Thus, social media becomes an essential part of modern marketing strategies that support business growth and sustainability
Corporate Reputation as a Mediator Between Environmental Awareness and Brand Transparency Toward Social Sustainability in Indonesia’s Beauty Industry
This research explores the role of corporate reputation as a mediator between environmental awareness and brand transparency toward social sustainability in Indonesia's beauty industry. With growing consumer expectations for brands to align with environmental and social causes, this study examines the impact of environmental awareness and perceived brand transparency on social sustainability through corporate reputation. A quantitative research approach is employed using multiple regression analysis and Sobel tests on data from Indonesian beauty product consumers. The findings reveal that while perceived brand transparency positively affects corporate reputation, environmental awareness does not directly influence reputation or social sustainability. Additionally, corporate reputation does not mediate the relationship between environmental awareness, brand transparency, and social sustainability. These results suggest that transparency enhances brand reputation but does not automatically translate to social sustainability perceptions. The study recommends further research on additional mediators and practical strategies for companies to implement impactful social sustainability practices
Strategi Pengembangan Ekonomi Kreatif Berbasis Talenta Generasi Emas di Era Digital
This study aims to identify the types of products or creative works produced by Indonesia’s golden generation in the context of developing a talent-based creative economy in the digital era. A talent-based economy refers to an economic model that leverages individual skills, creativity, and innovation as the main capital for generating economic value. Using a literature review approach, this research analyzes the implementation of a talent- driven creative economy, particularly how the youth especially Gen Z and millennials produce various digital outputs such as illustrations, animations, educational applications, video content, NFTs, and social media-based e-commerce products. This implementation reflects the integration of individual creativity with digital technology utilization, aligning with core 21st-century skills such as critical thinking, collaboration, communication, and digital literacy. The findings reveal that the creative economy contributes not only to cultural and artistic sectors but also to real economic sectors such as digital MSMEs, content industries, educational technology (edutech), and the broader digital economy. These insights show that with the support of digital infrastructure, technological literacy, and affirmative policies, the golden generation can foster innovation with economic value while enhancing national competitiveness amid global transformation toward Indonesia Emas 2045.
Pengaruh Penetapan Harga dan Kualitas Produk Terhadap Tingkat Penjualan pada Usaha Ikan Kabupaten Takalar
This study aims to analyze the effect of pricing and product quality on sales levels in fish businesses at TPI Beba, Takalar Regency. This study uses a quantitative approach with a survey method by distributing questionnaires to 91 respondents who are fish business actors. The independent variables in this study are pricing and product quality, while the dependent variable is the sales level. Data analysis was carried out using multiple linear regression using SPSS. The results showed that pricing and product quality had a partial and simultaneous effect on sales levels. The right pricing and good product quality can significantly increase sales. This study provides important implications for fish business actors in designing pricing strategies and maintaining product quality to increase competitiveness and income.
Pengaruh Transformasi Digital dan Lingkungan Kerja Terhadap Kinerja Pegawai pada Dinas Energi dan Sumber Daya Mineral Provinsi Kalimantan Timur
This study aims to analyze the influence of digital transformation and work environment on employee performance at the Energy and Mineral Resources Office of East Kalimantan Province. Digital transformation is a crucial element in promoting bureaucratic efficiency and public service quality, while a conducive work environment plays a vital role in enhancing employee motivation and productivity. A quantitative approach was applied using a survey method with a census of 68 employees. The data were analyzed using multiple linear regression with SPSS version 22. The results show that both digital transformation (t = 4.401; sig. = 0.000) and work environment (t = 2.126; sig. = 0.037) have a positive and significant partial effect on employee performance. Simultaneously, the variables also have a significant influence (F = 114.254; sig. = 0.000). The coefficient of determination (R² = 0.780) indicates that 78% of the variation in employee performance is explained by these two factors. These findings emphasize the importance of implementing effective digital systems and creating a supportive work environment to optimize bureaucratic performance in the public sector
Pengaruh Suku Bunga dan Pertumbuhan Ekonomi Terhadap Return Saham pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia
The purpose of this study is to analyze the effect of interest rates and economic growth on stock returns in companies in the energy sector listed on the Indonesia Stock Exchange during the period 2019 to 2023. The method used is a quantitative approach with panel data regression analysis. The study population includes 90 company data from the sector. The sample was determined through a purposive sampling method, resulting in 46 companies that meet the established criteria. The results of the study indicate that interest rates have a significant effect on stock returns, while economic growth also shows a significant effect.
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Return Saham pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia
This study aims to examine the effect of liquidity, proxied by the Current Ratio, and firm size, proxied by Total Assets, on stock returns. The research period covers the years 2019–2023. The population of this study includes financial reports of 90 energy sector companies listed on the Indonesia Stock Exchange. A purposive sampling technique was employed, resulting in 46 selected companies as the sample. The study uses secondary data derived from the annual financial reports of energy sector companies for the 2019–2023 period. The data analysis method used in this study is panel data regression analysis. In this research, liquidity is measured using the Current Ratio (CR), while firm size is measured by Total Assets. The results indicate that liquidity has a negative and significant effect on stock returns, whereas firm size has a negative but not significant effect on stock returns.
Analisis Teori Produksi dan Distribusi Islam
Production theory becomes the most important part to be studied in meeting individual needs for goods. However existing production has not been able to meet the needs of each individual, so uneven production causes many regions to lack food and other needs. his research is a literature research with descriptive qualitative analysis. Data sources are obtained through searching internet sources in the form of Qur'an and Hadith sources, books, national and international articles, and online news. The analysis technique used is content analysiswhich focuses on the perspective of Islamic economics. This study concludes that the theory of production in conventional economics is based on the Homo Economicus paradigm independent of moral guidance. However, Production Theory from an Islamic perspective is based on the Homo Islamicus Paradigm which implements the objectives of sharia (maqashid sharia). In Islamic economics, research on distribution has always been a heated debate because it talks not only about economic aspects but also about social and political aspects. Therefore, to this day, this research has attracted the attention of Islamic and conventional economic thinkers. The purpose of this research is to interpret and provide an explanation of data related to current circumstances, public perspectives and attitudes, conflicts between two or more situations, influences on certain conditions, and other factors. To lay the theoretical foundations for this qualitative descriptive research, researchers used library studies to gather information from books, magazines, newspapers, and other literature
Pengaruh Layanan Digital, Aspek Permodalan, dan Growth Opportunity Terhadap Kinerja Keuangan Perbankan
This study aims to analyse the significance of digital services, capital structure and growth opportunities on the financial performance of banks. The population of interest in this study comprises digital banks registered with the Financial Services Authority (OJK) between 2021 and 2023. The sample comprises 12 banks, selected using a non-probability sampling technique and a purposive sampling method. This is a quantitative study, with secondary data sourced from financial and annual banking reports. Multiple linear regression analysis was performed using the IBM SPSS Statistics version 24 computer program. The results of this study indicate that digital services have no significant effect on the financial performance of banks, while capital aspect and growth opportunities have a negative and significant effect on the financial performance of banks.
Pendampingan Digitalisasi Pemasaran UMKM Batik: Dampaknya terhadap Perilaku Konsumen di Desa Kenep Sukoharjo
Digital developments have encouraged batik MSME players to adjust their marketing strategies to remain relevant in today's digital era. However, most batik MSMEs in Kenep Village still rely on conventional methods so that they face obstacles in reaching consumers. This study aims to examine and compare the conditions of consumer behavior before, during, and after the implementation of marketing digitalization assistance. This research uses a descriptive qualitative approach with a comparative study method. Data were collected through non-participatory observation, interviews, and documentation on five batik MSMEs. The results showed that marketing digitalization assistance was able to improve the visual quality of products, prepare more informative descriptions, encourage consumer interaction, and expand the reach of promotions through social media and e-commerce. The implementation of digital marketing strategies through social media and e-commerce is proven to affect consumer behavior, marked by increased purchase interest, trust, and loyalty to batik products. This change makes consumers more trusting, actively provide testimonials, make repeat purchases, and recommend products to others. The implications of these findings indicate that adjustments to digital marketing strategies can have an impact on the development of local batik MSMEs
Pengaruh Capital Intensity, Leverage dan Company Size Terhadap Tax Avoidance pada Perusahaan Subsektor Property dan Real Estate yang Terdaftar di BEI
This study aims to analyze the effect of capital intensity, leverage, and company size on tax avoidance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method used is an associative quantitative approach with secondary data obtained from corporate financial reports. The sample was selected using purposive sampling technique, resulting in 4 companies that met the criteria. The multiple linear regression analysis shows that partially, capital intensity and leverage have a significant positive effect on tax avoidance, while company size has a significant negative effect. Simultaneously, the three variables have a significant influence on tax avoidance. This study implies that companies should consider fixed asset investment strategies, financing structure, and firm size in managing their tax obligations efficiently and legally.
Analisis Strategi Pelaku Usaha Menghadapi Persaingan Pasar Lokal Melalui Pemasaran Online dan Offline: Model Lima Kekuatan Porter di Dealer Agung Motor Honda Cianjur
This study aims to analyze the strategies used by business actors in facing local market competition through Porter's Five Forces Model approach, which includes: the threat of new entrants, the threat of substitute products, the bargaining power of suppliers, the bargaining power of consumers, and the intensity of competition between competitors. This research uses a qualitative method with a descriptive approach. Data collection techniques were conducted through in-depth interviews with three categories of informants, namely business owners, employees, and consumers. Data analysis was conducted by identifying patterns, differences, and linkages between the strategies applied and aspects of Porter's Five Forces Model. The results showed that the main strendgth in local competition lies in the high intensity of competitors and the increasing number of alternative products offered. The integration strategy between online and offline marketing is proven to help dealers reach consumers more widely and build customer loyalty. The use of social media, digital promotions, and direct-to-consumer services such as exhibitions and local community partnerships are key to adaptation in the digital era. By understanding Porter's five aspects in depth, businesses can formulate strategies that are more adaptive, innovative, and highly competitive in the local market.
Pengaruh Daya Tarik Wisata, Media Sosial, dan Nilai Terhadap Minat Berkunjung Ke Desa Wisata Air Terjun Cunca Wulang Kabupaten Manggarai Barat
This research aims to determine the influence of tourist attractions, social media, and values on the interest in visiting the Cunca Wulang waterfall tourist village in West Manggarai Regency. This research uses a quantitative research method. The population in this study consists of all tourists who have ever visited the Cunca Wulang Waterfall Tourism Village in West Manggarai Regency. The sample in this study consists of 100 respondents. The sampling technique used in this study is purposive sampling, a sampling method based on the researcher's considerations, which is then processed using SPSS. The data collection technique in this study uses a questionnaire. The instrument testing technique in this study uses validity and reliability. And the data analysis technique in this research uses descriptive analysis, classical assumptions, multiple linear regression, coefficient of determination, and hypothesis testing. The results of this study are as follows. Based on the F-test results, an F value of 125.691 was obtained with a significance level of 0.000. This significance value is smaller than the 0.05 significance level, so it can be concluded that the regression model used in this study is statistically significant. In other words, simultaneously, the independent variables consisting of Value, Tourist Attraction, and Social Media significantly influence the dependent variable, which is the Interest in Visiting the Cunca Wulang Waterfall Tourism Village in Manggarai Barat Regency
Pengaruh Kinerja Keberlanjutan Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
This study aims to determine the effect of sustainability performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is a type of quantitative research. The data used are primary data obtained from 6 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a total of 24 observation data during 4 years of observation. The data collection technique used is documentation. Data were analyzed using multiple linear regression analysis with SPSSV.27 software. The results of the study show that economic performance (X1) has a positive and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) This is evidenced by the t-calculated value of 4.055 > t table 1.725 and a significance value of 0.001 < 0.05. Meanwhile, social performance (X2) has been proven to have a negative and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of -4.495 > t table 1.725 and a significance value of 0.001 < 0.05 and the environmental performance variable (X3) also has a positive and significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of 3.074 > t-table 1.725 and a significant value of 0.006 < 0.05. Partially, these three variables have a significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a value of (R2) of 0.682.
Hubungan Antara Green Accounting, Efisiensi Sumber Daya, dan Pelaporan Keberlanjutan Sustainability Management Accounting: Tinjauan Sistematis
The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.
Perbandingan Metode Economic Order Quantity dan Period Order Quantity dalam Pengendalian Persediaan Bahan Baku pada Konveksi Hijab Arey Kecamatan Cicalengka
This study aims to compare two methods of raw material inventory management, namely Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ), in improving efficiency and reducing operational costs at Konveksi Arey Hijab. The main problem faced by this company is the irregularity in raw material inventory management, which causes wasteful costs, especially ordering costs and storage costs. Based on raw material purchase data in 2024, which recorded a total purchase of 26,203 kg with a total cost of IDR 1,834,573,300, this study uses a descriptive quantitative approach to compare the two methods. The results of the study show that the EOQ method produces lower inventory costs, namely IDR 16,568,074, compared to the POQ method. The application of the EOQ method can reduce the frequency of excessive ordering, while the POQ method is more effective for ordering periods that are adjusted to seasonal demand. This study recommends that Konveksi Arey Hijab adopt the EOQ method to optimize raw material inventory management, reduce wasteful costs, and improve the company's operational efficiency.
Studi Analisis : Praktek Penetapan Materialistis dalam Audit atas Akun Aset Tetap oleh KAP ABC pada PT. X
Determining the materiality level is an important step in planning and implementing a financial statement audit, especially in accounts with significant value such as fixed assets. However, in practice, auditors often face challenges in determining the right materiality level for complex accounts such as fixed assets, especially in companies that have not gone public and are in the development stage. This study aims to analyze the practice of determining the materiality level in the audit procedure for fixed asset accounts at PT. X for the 2024 financial year. The research method used is qualitative with a case study approach through document observation and interviews at the XYZ Public Accounting Firm. The results of the study show that auditors set materiality based on total assets because PT. X has not gone public and is in the development stage. The auditor found a correction in the calculation of accumulated depreciation of fixed assets of Rp24,128,825, but this value was still below the overall materiality limit of Rp186,704,652. Therefore, the fixed asset account is concluded to have been presented fairly and free from material misstatement. This study supports the importance of determining materiality based on professional judgment to improve audit quality.
Pengaruh Environmental, Social, And, Governance dan Kekuatan Chief Executive Officer Terhadap Kinerja Keuangan Perbankan di BEI
The purpose of this study is to explain the influence of Environmental Social Governance (ESG) and the power of the Chief Executive (CEO) on the financial performance of banking companies on the IDX during the period 2023-2023. . Environmental Social Governance (ESG) is becoming a new standard in the investment world, requiring companies to be more responsible for the environment, social, and good corporate governance practices can increase public trust, one of which is by implementing ESG which has been proven to be a trigger for sustainable business growth, while the CEO is the president director or main director in a company and has obligations for the tasks and success of the business. This study uses a quantitative research method with a descriptive verification technique. The research sample consisted of 22 companies. ESG is measured using a dummy variable with a value of 1, CEO power is measured based on the length of tenure, and the company's financial performance is measured using Return On Asset (ROA). Based on the results of the analysis conducted, the results obtained indicate that (1) ESG has a negative effect on financial performance. (2) CEO power has a positive effect on the company's financial performance.
Analisis Implementasi Good Corporate Governance dalam Proses Pembayaran dan Penagihan Piutang Usaha di PT. BLY
This study focuses on the implementation of Good Corporate Governance values such as transparency, accountability, responsibility, independence, and fairness in managing payments and accounts receivable collection at PT. BLY, a galvanizing services company based in Surabaya. Using a qualitative case study approach, data were collected through in-depth interviews and observations over five months. The results indicate that these five principles have been consistently applied, supported by a well-organized recording system, complete documentation, and coordination across divisions. However, challenges such as document delays and potential human errors need to be addressed. Aging reports of receivables and payables reflect healthy financial management. This study recommends improving the information system and staff training to strengthen the implementation of Good Corporate Governance and support the sustainable continuity of PT. BLY’s business.
Analisis Efektivitas Penanganan Piutang dengan Bilyet Giro di PT. YNT
This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.
Analisis Penerapan Prosedur Audit Akun Kas pada Organisasi Nirlaba Yayasan Pendidikan oleh KAP Djoko Soerjadi
This study aims to analyze the implementation of audit procedures on the cash account in nonprofit organizations, specifically in the P Educational Foundation, conducted by the Public ccounting Firm Djoko Soerjadi. The research employs a qualitative approach with the P Educational Foundation as the object of study. Primary data were obtained through direct observation during the audit process. The resulty indicate that the applied audit procedures include the determination of materiality levels, preparation of audit working papers, reconciliation of cash balances between financial statements and the general ledger, examination of bank statements, and the sending of bank confirmation letters. All cash audit procedures were carried out systematically and in accordance with applicable auditing standars in Indoensia. Theses findings suggest that the audit procedures performed by the Public Accounting Firm Djoko Soerjadi were conducted professionally and contributed to ensuring the transparency and accountability of the P Educational Foundation’s financial statements.
Peran Company Growth dalam Memoderasi Hubungan Audit Report Lag dan Kepemilikan Publik Terhadap Auditor Switching
Auditor switching is very important for companies because it maintains the independence of auditors and has objectivity in assessing the fairness of the company's financial statements and maintaining public trust. This study aims to determine the role of company growth in moderating the relationship between audit report lag and public ownership to auditor switching. This research was conducted using quantitative methods and the data source used, namely secondary data taken from the Indonesia Stock Exchange in the form of annual financial statements. The population in this study is 70 companies in the infrastructure sector in 2019 – 2023. The sampling technique used is purposive sampling. The sample in this study is 21 companies with a total of 105 sample data. The data analysis technique used in this study is logistics regression using the Eviews version 12 application. The results of this study show that simultaneously Audit Report Lag and Public Ownership have an effect on Auditor Switching. While partially Audit Report Lag has no effect on Auditor Switching, Public Ownership has no influence on Auditor Switching. The role of Company Growth is able to moderate the relationship between Audit Report Lag and Auditor Switching. The role of Company Growth is not able to moderate the relationship between Public Ownership and Auditor Switching.
Optimalisasi Top Schedule dalam Audit: Strategi Penyusunan yang Efektif
The Top Schedule plays a vital role in the audit process by summarizing the accounts being examined. Despite its importance, the preparation of this document is often hindered by human errors and psychological pressures faced by auditors, such as tight deadlines and fatigue. These challenges can result in inaccurate analysis and delays in audit completion. This study explores the implementation of standardized templates as a strategic approach to enhance the accuracy and consistency of Top Schedule preparation. A consistent format allows auditors to perform their tasks more methodically, thereby minimizing errors in documentation. Furthermore, the research examines how psychological factors influence auditors' attention to detail and how the use of templates can help alleviate these effects. Utilizing a literature review method, this study evaluates the effectiveness of standardized templates. The findings suggest that adopting such templates can significantly reduce human error, improve the efficiency of audit documentation, and streamline the overall audit process.
Penerapan Sistem ERP dalam Meningkatkan Efisiensi dan Transparansi Perencanaan Keuangan di PT. BGS
Digital transformation in financial management is a necessity for companies to improve competitiveness. This study evaluates the effect of implementing an Enterprise Resource Planning (ERP) system on the efficiency and transparency of financial planning in companies. Using a case study approach and qualitative descriptive analysis, data was collected through observations, interviews, and internal company documentation. This study shows that the ERP system is able to simplify workflows, reduce unnecessary data replication, and increase information disclosure between departments. ERP is also proven to accelerate the budgeting and financial reporting process more systematically. This research recommends optimizing the use of financial ERP modules to achieve sustainable efficiency and transparency.
Penerapan Perencanaan Pajak Pertambahan Nilai Sebagai Bentuk Efisiensi Pajak Pada Klien KJA XYZ
This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.
Analisis Sistem Pengendalian Internal pada Penerimaan Kas dan Verifikasi Invoice pada Hotel XYZ
Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.
Analisis Implementasi Prosedur Akuntansi Kas Kecil dalam Operasional Harian PT XYZ
Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.
Efisiensi Pembuatan Faktur Pajak dan Pelaporan SPT Masa PPN Antara DJP Online dan Coretax di CV XYZ
This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.
Peran Penyaluran Kredit Perbankan kepada Sektor Prioritas dalam Mendorong Pemulihan Ekonomi di Pulau Sumatera
The financial sector plays an important role in promoting Indonesia's economic recovery. This study was conducted to determine the effect of credit to priority sectors on economic growth on the island of Sumatera. The data analysis technique used is dynamic panel data regression analysis with the system-GMM approach. The results of this study indicate that credit for the agricultural, forestry, and fishery sectors; manufacturing sector; the accommodation and food and drink provision sector can increase economic growth on the island of Sumatera, while the construction sector credit; wholesale and retail trade sector; and the transportation and warehousing sectors have a negative influence on economic growth. This shows that the credit of the banking sector has a positive and negative influence on economic growth on the island of Sumatera. Therefore, banks and the government are expected to increase financial literacy to the community and improve internet facilities, especially in rural areas.
Evaluasi Penyusunan Laporan Keuangan Yayasan Menggunakan Microsoft Excel Otomatis Sesuai ISAK 335: Studi Kasus pada KJA XYZ
The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.
Analisis Perilaku Konsumen dalam Pengambilan Keputusan Pembelian Produk Eiger di Toko Eiger Kota Gunungsitoli
This research is motivated by the phenomenon of diverse consumer behavior in making purchase decisions for Eiger products at the Eiger Store in Gunungsitoli City, particularly amid the rapid growth of online stores and price competition from general stores such as Mr. DIY. This study aims to identify the factors influencing consumer behavior and to understand the process of purchase decision-making for Eiger products. The method employed is descriptive qualitative, with data collection techniques comprising in-depth interviews, observation, and documentation. The findings indicate that consumer behavior is influenced by internal factors, such as personal motivation and an active lifestyle in outdoor activities, as well as external factors including a strong brand image, high product quality, social recommendations from family and friends, and friendly and informative store service. The results of this study are expected to provide valuable input for store management in formulating more effective marketing strategies to enhance competitiveness in the local market
Peran Coretax Sebagai Inovasi Digital Pelaporan Pajak SPT Masa PPh 21
This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.
Analisis Prosedur Pembuatan E-Invoice Angkutan Semen “Zak” pada PT Semen Indonesia Logistik
This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.
Pengaruh Dana Pihak Ketiga dan Perputaran Kas Terhadap Return On Asset (ROA) pada Bank Rakyat Indonesia, Tbk
This study investigates the impact of third-party funds and cash turnover on Return on Assets (ROA) at PT. Bank Rakyat Indonesia, Tbk. Specifically, it examines: (1) the effect of third-party funds on ROA, (2) the effect of cash turnover on ROA, and (3) the combined effect of third-party funds and cash turnover on ROA. Employing an associative research design with a quantitative approach, this study utilizes data on third-party funds, sales, cash, profit before tax, and total assets from 2013 to 2023. Data collection techniques include documentation and literature review. The analysis involves classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), multiple linear regression, and hypothesis testing (partial and simultaneous). The findings indicate that: (1) third-party funds significantly influence ROA, (2) cash turnover significantly affects ROA, and (3) both third-party funds and cash turnover collectively impact ROA at PT. Bank Rakyat Indonesia, Tbk.
Penerapan Cost Volume Profit Sebagai Dasar Perencanaan Laba pada Usaha Kedai Panji & Swimming Pool
This research using Cost Volume Profit (CVP) analysis was conducted with the aim of finding out the basic steps in profit planning at Kedai Panji & Swimming Pool. The main problems faced by the business are the absence of a structured profit planning system and fluctuating visitor numbers. This research method uses quantitative descriptive through data collected in the form of interviews, documentation, and analysis of financial statements for the year 2024. The results show that the contribution margin ratio is 59.25%, the break even point is Rp244,895,110, and the margin of safety is 17.93%. The degree of operating leverage is recorded at 560%, indicating that small changes in sales have a significant impact on profit. The 2025 profit target of Rp40,000,000 can be achieved with a sales target of Rp312,603,983. By applying Cost Volume Profit (CVP) analysis, Kedai Panji & Swimming Pool can plan profits more systematically, improve cost management efficiency, and optimize sales strategies to achieve sustainable business growth.
Pengaruh Penggunaan Multi-Platform Akuntansi terhadap Ketepatan Waktu dan Akurasi Pelaporan Keuangan: Studi pada Perusahaan PT XYZ
This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.
Analisis Penggunaan Sistem Accurate dalam Pencatatan Transaksi Kas pada PT XYZ
This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.
Implementasi Sistem Coretax: Studi pada Klien KJA AW&L
The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.
Analisis Pengaruh Likuiditas dan Profitabilitas terhadap Nilai Perusahaan Menggunakan Pendekatan Regresi Berganda
This study investigates the impact of liquidity and profitability on firm value at PT Nippon Indosari Corpindo Tbk over the 2017–2024 period. Liquidity is measured using the Current Ratio, while profitability is represented by Return on Assets (ROA) and Return on Equity (ROE). Firm value is proxied by the Price to Book Value (PBV). A multiple linear regression model is employed, complemented by univariate and bivariate analyses to mitigate potential multicollinearity between ROA and ROE. The findings reveal that neither the Current Ratio nor ROA significantly affects PBV, with an R-squared value of 0.175 and an F-statistic of 0.5315 (p = 0.618). An alternative model incorporating ROE yields similar results. While the model satisfies the assumptions of residual normality (Jarque-Bera p = 0.654) and shows no indication of significant autocorrelation (Durbin-Watson = 1.458), its explanatory power remains limited. These results suggest that external factors—such as market sentiment and long-term growth expectations—may have a more substantial influence on firm value than internal financial indicators.
Hubungan Beban Kerja, Stres Kerja, Kompensasi, Kepuasan Kerja, Lingkungan Kerja dengan Turnover intention pada Perusahaan Gudang Penyimpanan Barang
This study explores key antecedents of turnover intention among employees in the warehouse industry, with a focus on workload, work stress, and job satisfaction. Conducted at CV. Sejati Pati, the research involved 102 respondents selected using a saturated sampling technique. The study applied a quantitative approach, using a structured questionnaire with a five-point Likert scale. Data were analyzed through multiple linear regression using IBM SPSS 27, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results showed that workload and work stress have a positive and significant effect on turnover intention, while job satisfaction has a negative and significant effect. In contrast, compensation and work environment were found to be statistically insignificant. Simultaneously, all variables jointly contribute to explaining 64.9% of the variation in turnover intention. These findings underscore the critical role of managing job demands and psychological pressure while enhancing employee satisfaction to reduce the likelihood of resignation. The research provides empirical insights for human resource management in high-pressure sectors, particularly warehouses, where operational continuity and labor stability are crucial. It also offers practical implications for developing targeted strategies to improve employee retention and foster a more resilient workforce in logistics operations.
Pengaruh Leadership, Communication dan Kompetensi Terhadap Kinerja Karyawan Point Coffee Medan
This study aims to assess extent to which leadership, communication, and competence influence employee performance at Point Coffee Medan. The research was motivated by field findings that indicated a decline in work quality, such as delays in task completion, miscommunication among employees, and a lack of capability in carrying out tasks effectively. These issues highlight the need for improvements in human resource aspects, particularly in leadership style, communication effectiveness, and employee competence. A quantitative research method with a descriptive approach was employed. Data were collected through questionnaires distributed to 38 employees of Point Coffee Medan. The research instruments were tested for validity and reliability, and the data were analyzed using multiple linear regression. The goal of the study was to determine both the partial and simultaneous effects of the three independent variables on employee performance. The analysis results indicate that leadership, communication, and competence have a positive and significant impact on performance, both individually and collectively. Effective leadership helps guide and motivate employees in completing their tasks. Clear and open communication fosters collaboration and a harmonious work environment. Meanwhile, strong competence enables employees to work more efficiently, accurately, and productively. In conclusion, the improvement of employee performance is strongly influenced by the leader's ability to manage the team, the quality of internal communication, and the mastery of work-related competencies. Therefore, the company is advised to enhance these three aspects as part of its human resource management strategy
Pengaruh Green Product dan Green Marketing Terhadap Keputusan Pembelian Produk Kecantikan Cushion Skintifik di Kota Bima
This research was conducted in Bima City. The purpose of this study was to determine and analyze the influence of Green Product and Green Marketing on purchasing decisions for Cushion Skintifik beauty products in Bima City. The population in this study were all users of Cushion Skintifik beauty products in Bima City. While the sample in this study amounted to 70 respondents. The sampling technique used was purposive sampling. Data collection techniques were by distributing questionnaires, observation and interviews, and documentation studies. Data analysis used multiple linear regression analysis. The conclusion in the study that Green Product does not have a significant effect on Purchasing Decisions for Cushion Skintifik Beauty Products in Bima City. Green Marketing has a significant effect on Purchasing Decisions for Cushion Skintifik Beauty Products in Bima City. Green Product and Green Marketing have a significant effect on Purchasing Decisions for Cushion Skintifik Beauty Products in Bima City. Adjusted R Square is: 0.307, thus indicating the suitability of the model and the large contribution of Green Products and Green Marketing to Purchasing Decisions of 0.307 or 30.7% and the remaining 69.3% contribution to the Purchasing Decision variable is through other variables not examined in this study.
Penerapan Pengendalian Internal dalam Audit Piutang Usaha untuk Meminimalisir Piutang Tak Tertagih pada Puskesmas
This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.
Peran Literasi Keuangan Syariah dalam Meningkatkan Adopsi Fintech dan Keuangan Digital: Implikasi terhadap Inklusi Keuangan Syariah di Provinsi Aceh
This study investigates the role of fintech and digital finance as intermediary variables in the influence of sharia financial literacy on increasing sharia financial inclusion in Aceh Province. This study examined 308 respondents spread across various regions of Aceh Province and analyzed using SEM AMOS and a purposive sampling technique. After conducting various tests, this study demonstrated that sharia financial literacy, fintech, digital finance, and sharia financial inclusion have been well-functioning. Sharia financial literacy has been proven to enhance fintech, digital finance, and sharia financial inclusion in Aceh. Correspondingly, fintech and digital finance also have a positive and significant impact on sharia financial inclusion. Furthermore, fintech and digital finance have also been shown to partially mediate the relationship between sharia financial literacy and sharia financial inclusion
Pengaruh Non Performing Loan dan Loan to Deposit Ratio Terhadap Kinerja Keuangan dengan Net Interest Margin Sebagai Variabel Intervening
This study aims to analyze the effect of Non-Performing Loans (NPLs) and the Loan-to-Deposit Ratio (LDR) on bank financial performance, as measured by Return on Assets (ROA), with Net Interest Margin (NIM) as an intervening variable in banking companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The research method used is quantitative research with a causal-comparative approach. The data used in this study is secondary data sourced from the financial reports of banking companies accessible through the official IDX website. The population in this study is banking sector companies listed on the Indonesia Stock Exchange, with a sample of 35 companies selected using a purposive sampling method based on certain criteria. The independent variables in this study are Non-Performing Loans (X1) and Loan to Deposit Ratio (X2), while the dependent variable is Return on Assets (Y) and the intervening variable is Net Interest Margin (Z). Data analysis techniques in this study use panel data regression, classical assumption tests, t-tests, coefficients of determination, and Sobel tests. The results of this study indicate that NPL has no effect on NIM, while LDR has an effect on NIM, NPL has an effect on ROA, LDR has no effect on ROA, NIM has an effect on ROA, NIM does not mediate the relationship between NPL and ROA, and NIM mediates the relationship between LDR and ROA.
Optimalisasi Digital Marketing untuk Meningkatkan Brand Awareness pada UMKM IdRink
This study aims to analyse the design and optimization of digital marketing to increase the brand awareness of the IdRink MSME through the integration of a website and Instagram. The research employed a Research and Development (R&D) method using the Four-D model (Define, Design, Develop, Disseminate), combined with prototyping techniques and evaluation through blackbox testing. Data were collected through interviews, literature review, observation, Google Analytics, Instagram Insight, and A/B testing questionnaires administered to 100 respondents. The results show that the development of a WordPress-based website and a structured Instagram content plan significantly improved IdRink’s digital performance. Within one month, the audience growth rate increased by 256%, average post reach reached 216%, and website traffic recorded 298 users. Brand awareness measurement indicated brand recognition of 74% and brand recall of 79%, higher than the comparison brand in the local beverage category. These findings indicate that integrating a website and Instagram as a digital marketing strategy is effective in moving IdRink from the unaware-of-brand stage to recognition and recall, expanding market reach, strengthening customer engagement, and building a more professional brand image among young urban consumers. The study recommends maintaining content consistency and utilising digital analytics to support future marketing decision-making.
Peran Siklus Hidup dan Bio Akuntansi Terhadap Produksi Ayam Broiler yang Berkelanjutan dengan Kecerdasan Lingkungan sebagai Variabel Moderasi
This study aims to examine the role of life cycle and bio-accounting in achieving sustainable broiler chicken production and to analyze whether environmental intelligence moderates these relationships. The life cycle approach is viewed as a comprehensive method for assessing resource efficiency, waste management, and environmental impacts throughout each stage of broiler production. Bio-accounting serves as a tool to measure and record biological aspects affecting livestock performance, feed consumption, emissions, and production efficiency. A quantitative method was employed through surveys distributed to small- and medium-scale broiler farmers. The results indicate that both life cycle and bio-accounting have a positive and significant effect on sustainable broiler production. Moreover, smart environmental strengthens these effects, as farmers with higher levels of environmental intelligence are better able to utilize bio-accounting information and life cycle assessments to manage resources efficiently and reduce environmental impacts. These findings highlight the importance of integrating life cycle analysis, bio-accounting practices, and environmental intelligence to enhance the sustainability of broiler production.