Journal Title: Jurnal Riset Manajemen dan Akuntansi (JURIMA) Initials: JURIMA Frequency: April, Agustus, dan Desember Print ISSN: 2827-8569 Online ISSN: 2827-8577 Editor in Chief: Aufa Rizka Azzumi, S.E.,M.A. DOI: 10.55606 Publisher: Politeknik Pratama Purwokerto (a.k. Lembaga Pengembangan Kinerja Dosen) Jurnal Riset Manajemen dan Akuntansi (JURIMA) : ISSN:2827-8569 (cetak), ISSN: 2827-8577 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen.Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 0173/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 1 Tahun 2022 sampai Volume 6 Nomor 2 Tahun 2026. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Indexed by: Journal Sponsors and Partners :
Analisis Pengendalian Internal atas Penjualan Tiket Kapal dalam Bukti Penerimaan Kas PT Pelni Cabang Surabaya
The development of the business world encourages companies to adopt automation and efficiency. PT Pelni Cabang Surabaya, as a provider of sea transportation services, relies on an accounting system for recording service revenue. This study analyzes the effectiveness of internal control over recording ticket sales in accordance with the components of the COSO Framework (2013) including ticket cancellations in cash receipts. The method used is descriptive qualitative with a case study approach. The results of the study indicate that the assessment of the COSO components has been adequate even though PT Pelni has implemented several elements of internal control, there are still weaknesses in the verification of canceled ticket transactions that pose a risk to the accuracy of financial records. This study emphasizes the importance of strengthening supervision and recording systems to support financial accountability.
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Dampak Social Influence, Digital Literacy, dan Political Issues Terhadap Keputusan Pembelian Cryptocurrency di Indonesia
This study investigates the impact of social influence, digital literacy, and political issues on cryptocurrency purchase decisions in Indonesia, using the Unified Theory of Acceptance and Use of Technology (UTAUT) as the theoretical framework. Data from 101 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that only social influence has a statistically significant effect on cryptocurrency purchase decisions, while digital literacy and political issues do not. All constructs demonstrated acceptable levels of validity and reliability. These results offer valuable insights into Indonesian consumer behavior in adopting digital assets, and provide practical implications for policymakers and fintech industry stakeholders.
Pengaruh Influencer Marketing pada Media Sosial Instagram terhadap Kepuasan Pembelian
This study aims to analyze the influence of influencer marketing on consumer purchase satisfaction on Instagram. The main focus is on influencer credibility, attractiveness, and consumer trust in product recommendations. This research uses a quantitative method through a survey involving 100 active Instagram users who have purchased products based on influencer recommendations. Data were analyzed using SmartPLS with stages including validity, reliability, regression, and structural model testing. The results indicate that both influencer marketing and consumer trust significantly affect purchase satisfaction, with consumer trust having a greater contribution. These findings reinforce the importance of building digital trust in influencer marketing strategies. The implication is that companies must carefully select credible and authentic influencers to enhance consumer satisfaction and loyalty through digital campaigns.
Pengaruh Literasi Keuangan dan Manajemen Rantai Pasok Terhadap Keberlanjutan Usaha
SMEs play a strategic role in the national economy but often challenges in maintaining their business continuity, particularly due to intense competition and rapid technological changes. This study aims the influence of Financial Literacy And Supply Chain Management On Business Sustainability Among Small And Medium Enterprises (SMEs) in bandung Regency. Financial literacy refers to the ability of business actors to understand and manage finances effectively, including decision-making related to expenses, savings, investments, and insurance. Meanwhile, supply chain management involves handling the flow of goods, information, and processes from production to distribution. This research employs a quantitative approach using a survey method involving 111 SMEa respondents, with data analyzed through multiple regression. The findings indicate that both financial literacy and supply chain management have a positive and significant effect on business sustainability, both partially and simultaneously. These result highlight the importance of enhancing SMEs capabilities in financial management and supply chain efficiency to improve competitiveness and ensure long-term business sustainability.
Bagaimana Bisnis Menghadapi Perubahan Algoritma Media Sosial: Strategi Bertahan di Era Digital yang Mudah Berubah
This study discusses how small and medium enterprises (SMEs) in Pontianak respond to changes in social media algorithms without using paid advertising. It employs the Dynamic Capabilities framework, which includes sensing (monitoring changes), seizing (taking advantage of opportunities), and reconfiguring (adjusting strategies), along with the concept of Algorithmic Gatekeeping. The study uses a qualitative approach through case studies and thematic analysis. Data were obtained from literature reviews, purposive participant selection, data collection via Google Forms, document analysis, and direct observation. The findings show that SMEs recognize algorithm changes through declines in organic content reach and shifting preferences for certain content formats favored by platforms. In response, they combine short videos with longer, informative content, experiment with posting times, use trending hashtags, and vary content formats without incurring additional costs. Content performance is evaluated before and after implementing strategies as part of a continuous learning process. The results indicate that SMEs with limited resources can still compete by applying adaptive, data-driven content strategies. This study highlights the importance of continuous learning cycles, monitoring content trends, and maintaining flexibility in format choices so that SMEs remain relevant and resilient amid the ongoing evolution of social media algorithms.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023
This research is a quantitative study aimed at analyzing the effect of financial ratios on profit growth in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The research sample was obtained using a purposive sampling method, where only 19 mining sector companies listed on the IDX met all criteria, resulting in 76 data points used as the research sample. The independent variables of this study consist of liquidity ratios measured by CR, solvency ratios measured by DER, activity ratios measured by TAT, and profitability ratios measured by NPM, ROA, and ROE. This study employs data analysis techniques in the form of multiple linear regression analysis using panel data with the aid of Eviews 12 software. Based on the hypothesis, the research results show that CR, TAT, NPM, ROA, and ROE do not have a positive and significant effect on profit growth, while DER has a negative and significant effect on profit growth.
Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan pada PT Bank Sulselbar Laporan Tahunan Periode 2021-2023
This study aims to analyze financial statements in measuring financial performance at PT Bank Sulselbar based on the annual report for the period 2021-2023. This study uses a quantitative descriptive analysis method with a case study approach at PT Bank Sulselbar. The data used are secondary data obtained from the company's annual financial statements during the study period. The data analysis techniques used include financial ratio analysis, namely liquidity ratio, solvency, profitability, and activity to assess the bank's overall financial condition and performance.The results of the study show that in general the financial performance of PT Bank Sulselbar in the period 2021-2023 is in the good category based on the results of the financial ratio analysis. The liquidity ratio shows the bank's ability to meet short-term obligations at a healthy level. The solvency ratio indicates that the company is able to meet its long-term obligations. The profitability ratio shows an increase in profit generated from operational activities, while the activity ratio shows the efficiency of asset use in generating income. Thus, it can be concluded that PT Bank Sulselbar is able to maintain its financial performance well during the study period.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Komite Audit dan Komisaris Independen terhadap Agresivitas Pajak
This study aims to investigate the effect of Profitability, Company Size, Leverage, Audit Committee, and Independent Commissioners on Tax Aggressiveness in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Tax aggressiveness is a practice carried out by companies to minimize their tax obligations, either through legal (tax avoidance) or illegal (tax evasion) strategies. This study uses a quantitative approach with data analysis obtained from the financial statements of companies listed on the IDX. The variables tested include Profitability as measured by Return on Assets (ROA), Company Size as measured by the logarithm of total assets, Leverage as measured by Debt to Equity Ratio (DER), Audit Committee as calculated based on the number of committee members, and Independent Commissioners as calculated based on the proportion of independent commissioners in the board of commissioners. The results of the study indicate that Profitability and Company Size have a negative effect on Tax Aggressiveness, which means that companies with higher profitability and large company sizes tend to be less aggressive in their tax planning. Leverage, Audit Committee, and Independent Commissioners are also proven to have a negative effect on Tax Aggressiveness, indicating that companies with better oversight structures tend to be more compliant with tax obligations. These findings contribute to the development of Corporate Governance and Taxation theory, as well as providing recommendations to regulators and companies to improve oversight and transparency in financial and tax reporting.
Relevansi Nilai Informasi Akuntansi dan Keuangan dalam Pengembalian Saham: Kasus Bank Komersial Indonesia
This study examines the relevance of accounting and financial information in explaining stock returns of commercial banks listed on the Indonesia Stock Exchange (IDX) from 2014 to 2024. The independent variables include Earnings Per Share (EPS), Book Value Per Share (BVPS), Dividend Payout Ratio (DPR), and bank size (total assets), with stock return as the dependent variable. The analysis employs panel data regression with a Random Effect Model and classical assumption testing.The results indicate that only DPR significantly affects stock returns (β = -0.077; p < 0.05), showing a negative relationship. In contrast, EPS, BVPS, and bank size were statistically insignificant (p > 0.05). The low coefficient of determination (R² = 7.6%) suggests that most variations in stock returns are driven by external factors, such as macroeconomic conditions or monetary policies.These findings imply that accounting information has limited relevance in predicting stock returns in Indonesia’s banking sector. Investors should consider non-financial and external factors, while bank management should balance dividend policies with long-term growth strategies.
Pengaruh Sistem Akuntansi Pemerintah Daerah dan Penganggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Pemerintahan Daerah Kabupaten Bandung
This study aims to examine the effect of the Regional Government Accounting System and Performance-Based Budgeting on the Performance Accountability of the Regional Government in Bandung Regency. Using a quantitative approach, the data were collected through questionnaires distributed to 88 respondents across 22 local government organizations (OPD). The data were analyzed using multiple linear regression to determine both partial and simultaneous influences. The findings show that both variables have a significant and positive effect on performance accountability, with the accounting system having a more dominant influence. This implies that improving financial reporting and aligning budgets with measurable performance can enhance transparency, efficiency, and accountability in public sector governance. The study provides theoretical insight and practical recommendations for strengthening public financial management systems.
Pengaruh Literasi Keuangan, Penggunaan SIA, Inklusi Keuangan, dan Digital Payment Terhadap Kinerja UMKM di Sragen
This study aims to analyze the influence of financial literacy, accounting information system usage, financial inclusion, and digital payment on the performance of MSMEs in Sragen Regency. A quantitative method was employed through a survey involving 75 culinary MSME actors in Sragen. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that financial literacy, accounting information systems, financial inclusion, and digital payment simultaneously have a significant effect on MSME performance. Partially, financial literacy and digital payment were found to have a positive and significant effect. Meanwhile, financial inclusion and the use of accounting information systems did not have a significant impact on MSME performance. These findings highlight the importance of entrepreneurs’ financial management capabilities and the adoption of technology to improve operational efficiency. This study provides practical insights for MSME actors, local governments, and financial institutions in formulating empowerment strategies based on digitalization and financial literacy.
Pengaruh Manajemen Keuangan dan Gaya Hidup Terhadap Penggunaan Platform E-Commerce Paylater di Kota Bandung
This study aims to determine the influence of financial management and lifestyle on the use of the Paylater e-commerce platform in Bandung City. The population in this study is Gen Z and Millennials in Bandung City. A quantitative approach method was used in this study, with primary data collection carried out through questionnaires filled out by respondents using Google Forms. This study used a purposive sampling technique in sampling. By using the Slovin formula, the number of samples determined was 342 respondents and for data analysis the author used SPSS 30. The results of this study indicate that Financial Management and Lifestyle have a significant effect on the use of the Paylater e-commerce platform. Additionally, Financial Management has a significant effect on the use of the Paylater e-commerce platform, and Lifestyle also has a significant effect on the use of the Paylater e-commerce platform.
Pengaruh Leverage, Growth Opportunity dan Profitability terhadap Cash Holding serta Firm Value pada Perusahaan LQ45 Periode 2019-2024
This study aims to analyze the effect of leverage, growth opportunity, and profitability on cash holdings and firm value in companies included in the LQ45 index on the Indonesia Stock Exchange during the 2019–2024 period. The research method used is quantitative with a path analysis approach based on panel data. A total of 23 companies were selected as samples using a purposive sampling technique, based on the criteria of companies that are consistently included in the LQ45 index during the study period. The total data analyzed consisted of 138 financial reports. Data processing was carried out using EViews 12 software. The results show that leverage has a negative effect on cash holdings, while profitability has a positive effect on cash holdings. On the other hand, growth opportunity has no significant effect on cash holdings. Furthermore, leverage, growth opportunity, and cash holding have no significant effect on firm value, while only profitability has been shown to have a positive effect on firm value. These findings indicate that profitability is a key indicator in increasing firm value in the Indonesian capital market environment.
Analisis Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Berbasis Web
The purpose of this study is to identify the procedures of the accounting information system for cash receipts and disbursements at PT Multi Star Rukun Abadi prior to the implementation of the web-based system, the timeline of its adoption, and the procedures involved in the web-based accounting information system for cash receipts and disbursements. This study also aims to explore the features available in the web-based system, identify the individuals responsible for its implementation, examine the challenges faced by PT Multi Star Rukun Abadi during its adoption, and analyze the benefits gained from implementing the web-based accounting information system for cash receipts and disbursements. The research method used is qualitative descriptive by collecting data from interviews, documentation and observation. The findings of this study indicate that the web-based system helps accelerate cash recording, although challenges such as user training and system integration still exist. The originality of this research lies in its focus on the web-based accounting information system for cash receipts and disbursements at PT Multi Star Rukun Abadi. This study uses a case study approach.
Analisis Deskriptif Kualitas Pelayanan Terhadap Tingkat Kepuasan Masyarakat pada Kantor Desa Orahili Tanose'o Kecamatan Gunungsitoli Alo’oa
This study aims to analyze the quality of service in relation to community satisfaction at the Orahili Tanoseo Village Office, Gunungsitoli Alooa Sub-district. The focus of this research includes three main objectives: to determine the quality of public services provided by the village officials, to understand the level of community satisfaction with the services received, and to identify the resource limitations that affect service quality at the village office. This study employed a qualitative method with data collection techniques through observation, interviews, and documentation. The research findings indicate that, in general, the quality of service provided by the Orahili Tanoseo Village officials has attempted to meet the community’s needs. However, there are still some shortcomings, such as slow service and a lack of friendliness from the service providers. The level of community satisfaction tends to vary; some community members are satisfied with the services provided, while others still complain about slow processes and insufficient information. Additionally, resource limitations, including the number of staff, infrastructure, and technological support, remain challenges that hinder the optimal delivery of public services at the Orahili Tanoseo Village Office. Therefore, efforts to improve service quality and system efficiency are needed to better meet the expectations of the community.
Studi Analisis Altman Z-Score Sebagai Indikator Prediksi Kebangkrutan di PT XYZ
This study aims to evaluate the bankruptcy potential of PT XYZ by applying the Altman Z-Score method as a predictive tool for assessing the company’s financial health. The Z-Score model integrates several key financial ratios, including working capital to total assets, retained earnings to total assets, earnings before interest and taxes (EBIT) to total assets, and the book value of equity to total liabilities, to generate a score that reflects the level of bankruptcy risk. The analysis is based on secondary financial data from PT XYZ’s annual reports over the past five years (2019–2023) and is conducted using a quantitative approach. The results indicate that PT XYZ mostly falls within the grey area category, except in 2021, when the score dropped into the distress zone, signaling high bankruptcy risk. This condition reflects the company's unstable financial position and a potential for facing financial distress. Dependence on government financial assistance and volatility in equity structure are identified as the main factors influencing the fluctuation in the Z-Score values.
Pengaruh Kepemimpinan Servant Terhadap Budaya Sekolah pada UPTD SDN No 076715 Siana’a Kecamatan Mandrehe Kabupaten Nias Barat
This study aims to determine the influence of servant leadership on school culture at UPTD SDN No. 076715 Siana’a, Mandrehe Subdistrict, West Nias Regency. Servant leadership is a leadership style that emphasizes serving others, particularly team members, before considering the leader’s personal interests. The school culture referred to in this research includes the values, norms, and positive habits that are applied and developed within the school environment. This research uses a quantitative method with data collected through the distribution of questionnaires to predetermined respondents. The results show that servant leadership has a significant influence on school culture. Based on the results of the coefficient of determination test, the Adjusted R Square value is 0.443. This indicates that the servant leadership variable (X) can explain the school culture variable (Y) by 44.3%, while the remaining 55.7% is explained by other variables outside this study. These findings suggest that the higher the application of servant leadership, the better the school culture that is formed in the environment of UPTD SDN No. 076715 Siana’a.
Analisis Kemudahan Akses Pelayanan Administrasi dengan Didukung oleh Komunikasi yang Efektif di Kantor Camat Lolofitu Moi Kabupaten Nias Barat
This study is entitled "An Analysis of the Ease of Access to Administrative Services Supported by Effective Communication at the District Office of Lolofitu Moi, West Nias Regency." The purpose of this research is to identify and analyze the level of ease of access to administrative services, as well as to examine the role of effective communication in improving access to these services for the community in Lolofitu Moi District. This study uses a qualitative method, with data collected through interviews, observation, and documentation. The results of the research show that administrative services at the District Office of Lolofitu Moi have become more open and accessible to the public, although there are still obstacles such as limited facilities, a shortage of service personnel, and delays in service processes. On the other hand, communication between staff and the public has been fairly good and effective, particularly in terms of delivering information directly or through village officials. However, there is still a need to improve digital information dissemination to ensure faster and more equitable service. Therefore, it is recommended that the District Office enhance its facilities, strengthen staff communication training, and utilize information technology to expand the reach of its services to the community.
Peran Kepemimpinan Kekewirausahaanan dan Orientasi Kekewirausahaanan yang Dimediasi oleh Keunggulan Kompetitif untuk Meningkatkan Kinerja Bisnis Pada Usaha Mikro dan Kecil di Kota Semarang
This study aims to examine the impact of entrepreneurial leadership and entrepreneurial orientation on business performance, with competitive advantage acting as a mediating variable, among Micro and Small Enterprises (MSEs) in Semarang City. The research employs an explanatory research design with a quantitative approach. Data were collected through questionnaires distributed to 208 MSE actors selected by purposive sampling. Data analysis was conducted using Structural Equation Modeling with the Partial Least Square (SEM-PLS) method via SmartPLS 4 software. The results indicate that entrepreneurial leadership has a positive and significant effect on entrepreneurial orientation; entrepreneurial orientation positively and significantly influences competitive advantage; entrepreneurial leadership also positively and significantly affects competitive advantage; competitive advantage positively and significantly impacts business performance; entrepreneurial orientation has a positive and significant effect on business performance; and entrepreneurial leadership directly exerts a positive and significant influence on business performance. These findings confirm that the synergy between entrepreneurial leadership, entrepreneurial orientation, and competitive advantage is a key factor in enhancing MSE performance amid changing competitive dynamics. The managerial implications derived from this study can serve as strategic guidelines for MSE actors and policymakers in formulating strategies to support MSE development
Analisis Strategi Pemasaran Produk Tabungan Emas di PT. Pegadaian Cabang Gunungsitoli
The low participation of the public in utilizing the Gold Savings product at PT. Pegadaian Gunungsitoli Branch indicates a problem in the effectiveness of the marketing strategy implemented. A lack of financial literacy, minimal structured socialization activities, and limited promotional resources are the main factors hindering the increase of public interest in this product. These issues highlight the need for an in-depth study of the marketing approaches undertaken, the challenges faced in the field, and the solutions implemented as efforts to improve and enhance the effectiveness of a marketing strategy that is more adaptive to the needs of the local community. This research employs a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The results of the study show that the marketing strategy is carried out through direct education, utilization of social media, and consultative services to customers. However, the main challenges still relate to the public's limited understanding of gold investment and restricted digital access. In response to these challenges, Pegadaian Gunungsitoli has undertaken various initiatives, such as increasing educational activities, optimizing social media, and strengthening partnerships with community-based organizations. This research provides practical contributions to Pegadaian in improving its marketing strategy and theoretical implications in strengthening the marketing communication model of financial products based on local community engagement.
Pengaruh Brand Image dan Social Media Marketing Terhadap Loyalitas Konsumen dengan Kepuasan Pelanggan Sebagai Variabel Mediasi
This study explores the influence of brand image and social media marketing on consumer loyalty, with customer satisfaction serving as a mediating variable, focusing on Wijaya Hijab as the research object. As digital platforms become crucial in marketing strategies, social media marketing plays a significant role in engaging Millennial and Generation Z consumers. Using a quantitative approach, data were collected through questionnaires from 221 respondents, employing Structural Equation Modeling (SEM) via IBM AMOS 26 for analysis. The findings reveal that brand image positively affects customer satisfaction, which in turn significantly enhances consumer loyalty. However, social media marketing, while showing a direct positive impact on consumer loyalty, does not significantly influence customer satisfaction. The mediating effect of customer satisfaction between brand image and loyalty is confirmed, whereas it is not supported between social media marketing and loyalty. These results suggest that while an established brand image contributes to increased satisfaction and loyalty, social media marketing directly fosters loyalty without necessarily increasing satisfaction. For practical implications, the study advises Wijaya Hijab and similar Islamic fashion SMEs to strengthen brand image alongside social media engagement to enhance customer loyalty effectively. This research adds to the growing evidence of digital marketing's nuanced impacts on consumer behavior in the Muslim fashion industry.
Analisis Strategi Promosi dengan Memanfaatkan Media Sosial dalam Meningkatkan Volume Penjualan di Pasar Ya’ahowu Kota Gunungsitoli
This research is entitled Analysis of Promotion Strategies Utilizing Social Media to Increase Sales Volume at Ya’ahowu Market in Gunungsitoli City. The objectives of this study are to identify the promotion strategies used by business actors through social media, to explore the challenges they face, and to discover the solutions or efforts made to overcome these challenges. This study employs a qualitative approach using interviews with business owners at Ya’ahowu Market. The findings indicate that most business actors use social media platforms such as Facebook, WhatsApp, and Instagram to promote their products due to ease of use, wide reach, and low cost. However, the main challenges encountered include limited technological knowledge, poor internet connectivity, and low skills in creating engaging content. To address these issues, business actors take independent learning initiatives, attend digital marketing training, and collaborate with others, such as young people or family members who are more tech-savvy. The study recommends that business actors continuously improve their digital literacy, and that local government support digital promotion training for MSMEs to sustainably increase sales volume.
Pengaruh Manajemen SDM dan Kompensasi terhadap Kinerja Karyawan yang Dimediasi oleh Kompetensi di Mitra10 Semarang
This study aims to analyze the influence of human resource management, compensation, and competency levels on employee performance at Mitra10 Semarang. The research method used a quantitative method with an explanatory research approach, involving 53 samples determined through simple random sampling. Data collection techniques in this study used a Likert scale questionnaire, which was then analyzed using SmartPLS 4. The results of the analysis indicate that HRM has a positive and significant influence on employee performance. Compensation also has a positive and significant impact on performance. Concurrently, HRM and compensation positively and significantly influence employee competence. These competencies also have a significant positive contribution to employee performance. These findings confirm that improving employee performance requires effective human resource management, a fair compensation system, and continuous competency development. Practical recommendations include evaluating the compensation system, improving training programs, and creating a conducive work environment to encourage productivity
Analisis Peran Kepemimpinan dalam Membangun Budaya Organisasi yang Produktif di Dinas Sosial Kota Gunungsitoli
Leadership plays a crucial role in shaping a productive organizational culture within the public bureaucracy. This study aims to analyze how leadership contributes to building a productive organizational culture at the Social Service Office of Gunungsitoli City, as well as to identify the challenges and strategies implemented in the process. The research uses a descriptive qualitative approach with data collection techniques including interviews, observation, and document studies. The data analysis technique follows the model of Miles, Huberman, and Saldana, which includes data collection, data reduction, data presentation, and conclusion drawing. The findings indicate that transformational and participative leadership significantly contributes to creating a conducive work climate, encouraging employee engagement, and enhancing loyalty and work enthusiasm. These leadership traits are reflected in open communication, employee involvement in decision-making, and recognition of performance. The main challenges in implementing a productive organizational culture include limited human resources, rigid bureaucratic culture, and suboptimal use of data in decision-making. To address these challenges, leaders apply dialogical supervision strategies, utilize meetings as strategic coordination forums, and promote training and digitalization of reporting systems. The results of this study are expected to serve as a basis for developing more adaptive and performance-oriented leadership in the public sector.
Analisis Strategi Kepemimpinan dalam Meningkatkan Kinerja Pegawai di Dinas Perdagangan dan Ketenagakerjaan Kota Gunungsitoli
This study aims to analyze the leadership strategies implemented at the Gunungsitoli City Trade and Manpower Office to improve employee performance and identify key challenges in this process. The method used is a descriptive qualitative approach, with data collection techniques through observation, in-depth interviews, and documentation. The research informants consisted of structural officials who play a role in implementing leadership strategies and managing employee performance. The results of the study indicate that the leadership strategy in the agency has had a positive influence on improving employee performance through providing work direction, supporting competencies, creating a conducive work environment, and open communication. However, the implementation of this strategy still faces several obstacles, including a suboptimal reward system, limited career development, and a lack of documentation of work standards. Furthermore, leadership effectiveness also depends on the leader's ability to respond to organizational dynamics adaptively and communicatively. Therefore, this study concludes that strategic and adaptive leadership is essential for creating quality and sustainable employee performance. This research is expected to provide theoretical and practical contributions to the formulation of leadership strategies in the public sector, particularly in local government environments.
Analisis Implementasi Manajemen Perubahan dalam Pengelolaan Administrasi Pemerintahan di Kelurahan Ilir Gunungsitoli
Change management plays a crucial role in improving the effectiveness of government administration at the urban village level. In Ilir Gunungsitoli Urban Village, various challenges such as low human resource readiness, limited technological infrastructure, and resistance to change serve as obstacles to implementing digital-based administration. Additionally, a conventional bureaucratic culture hinders adaptation to new policies and technologies. Therefore, the strategic implementation of change management is necessary to enhance the competence of officials, strengthen supporting facilities, and foster a more adaptive work culture to improve the quality of public services. The objectives of this study are to examine the implementation of change management in the administration of government in Ilir Gunungsitoli Urban Village, to identify the challenges faced in implementing change management, and to determine strategies that can be applied to enhance the effectiveness of change management in government administration in Ilir Gunungsitoli Urban Village. This study uses a qualitative descriptive method. The research reveals that the changes in Ilir Gunungsitoli Urban Village include adjustments in organizational structure, initial implementation of digital technology, and changes in individual behavior. The organizational structure has become more adaptive, with clearer task distribution. The implementation of technology is still limited but has begun to aid service efficiency. Employees show a positive attitude toward change and are beginning to adapt to the new work system. The main challenges faced include limited infrastructure, low digital literacy, and human resource readiness. Overall, the changes made show progress but still require strengthening in employee capacity, supporting facilities, and internal synergy..
Analisis Sistem Insentif dalam Meningkatkan Kinerja Karyawan pada PT. Lasozihono GH Wings Air Bandar Udara Binaka
The incentive system is one of the important factors that influence employee performance. Incentives that are well-designed and properly implemented can enhance employee motivation, productivity, and loyalty to the company. This study aims to analyze the implementation of the incentive system at PT. Lasozihono GH Wings Air and its impact on employee performance. Based on initial observations, issues were found such as salary dependency on flight target achievement and unfair bonus distribution. These problems create pressure, financial uncertainty, and potential conflicts among employees, which negatively affect performance. The findings of this study are expected to provide recommendations for developing a fair, transparent, and effective incentive system to support improved performance and the achievement of company goals. The purpose of this research is to understand the incentive system in enhancing employee performance at PT. Lasozihono GH Wings Air Binaka Airport, to identify the challenges faced in improving employee performance, and to explore solutions related to incentive distribution to support performance improvement. This study uses a qualitative research approach. Data collection techniques used in this study include observation, interviews, and documentation. The study aims to evaluate the incentive system and its impact on employee performance at PT. Lasozihono GH Wings Air. The results show that the incentive system has been implemented based on performance evaluation, but it is not yet fully transparent and equitable. Several issues were identified, including unclear rewards based on years of service, lack of attention to employee needs, and unfair distribution of incentives. Despite these challenges, employees demonstrate high performance in terms of discipline, productivity, punctuality, effectiveness, and independence. The incentives provided have contributed to increased work motivation. These findings indicate the need for improvements to the incentive system to make it fairer, more transparent, and more responsive to employee conditions.
Peran Kompetensi dalam Memediasi Pengaruh Pengelolaan Sumber Daya Manusia dan Kompensasi Terhadap Kinerja Karyawan Pada PT Izza Elektrika Inspeksi Solusindo
This study aims to describe and analyze how competency mediates the influence of human resource management and compensation on employee performance at PT Izza Elektrika Inspeksi Solusindo. The population of this study consists of all employees. Data were collected using a questionnaire distributed to 150 respondents. The sampling method employed was purposive sampling. Data were analyzed using the Smart PLS software. The findings reveal that human resource management has a positive and significant effect on competency, as well as a similar positive and significant impact on employee performance. Compensation also contributes positively and significantly to both competency and employee performance. Furthermore, competency has a positive and significant effect on employee performance and acts as a mediator in the relationship between human resource management and employee performance, as well as between compensation and employee performance
Pengaruh Perceived Value dan Ekuitas Merek Terhadap Niat Pembelian Produk Skincare Somethinc dengan Label Halal Sebagai Variabel Moderasi
This study aims to examine the effect of perceived value and brand equity on the purchase intention of Somethinc skincare products, as well as to test the role of the halal label as a moderating variable. A quantitative approach was employed, using purposive sampling on 100 respondents who had purchased Somethinc products and were at least 17 years old. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS).The results reveal that perceived value and brand equity have a significant positive effect on purchase intention. The halal label was found to strengthen the influence of perceived value on purchase intention but did not moderate the relationship between brand equity and purchase intention. These findings highlight the importance of perceived value and brand strength in shaping purchase intention, as well as the strategic role of the halal label in enhancing consumer confidence
Pengaruh Consumer Ethnocentrism, Religious Animosity Terhadap Boycott dengan Brand Loyalty Sebagai Variabel Intervening pada Konsumen McDonald’s di Semarang
This study aims to analyze the influence of Consumer Ethnocentrism and Religious Animosity on Boycott behavior, with Brand Loyalty as an intervening variable, among McDonald’s consumers in Semarang City. The boycott phenomenon against foreign brands, including McDonald’s, is driven by increasing religious and nationalistic sentiments among consumers. This research employs a quantitative approach with an explanatory research design. The sample consists of 100 respondents selected using a purposive sampling technique. Data were analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 4 software. The results show that Brand Loyalty has a significant positive effect on Boycott. Religious Animosity has a significant negative effect on Brand Loyalty. Consumer Ethnocentrism does not directly affect Boycott but has an indirect effect through Brand Loyalty. These findings indicate that brand loyalty can serve as a bridge in the relationship between ethnocentric attitudes and boycott intentions, while also enhancing the understanding of consumer behavior amid ideological and religious conflicts
Pengaruh Self Assessment System dan Pengetahuan Perpajakan Terhadap Tax Evasion pada Wajib Pajak Orang Pribadi
This study aims to test the validity and reliability of the instrument and analyze the effect of the Self-Assessment System and Tax Knowledge on Tax Evasion among employees of PT. Ciptajaya Kreasindo Utama. This study used a quantitative approach with 100 respondents. The validity test was conducted through item-total correlation analysis using SPSS, with the results of all items declared valid because the calculated r value > r table (0.163). The reliability test showed a Cronbach's Alpha value of 0.899 for all variables, indicating a reliable instrument. All classical assumptions (normality, multicollinearity, and heteroscedasticity) were met. The results of multiple linear regression indicate that the Self-Assessment System and Tax Knowledge have a positive and significant effect on Tax Evasion, both partially and simultaneously, with an adjusted R² value of 0.499. The t-test and F-test showed significance below 0.05. The conclusion shows that an increase in both independent variables correlates with an increase in Tax Evasion, indicating the need for an evaluation of the company's internal tax system.
Peran Media Sosial dalam Strategi Branding Shane Self Photo Studio di Tengah Kompetitor Melalui Pendekatan Digital Marketing
The photography industry in Gunungsitoli City has experienced rapid growth, marked by the increasing number of photo studios utilizing social media as a means of promotion and brand strengthening. This competition demands that every business owner possess a strong brand identity and an effective digital marketing strategy. Shane Self Photo Studio, despite its strengths in photography quality and customer service, faces challenges in building a consistent brand image on digital platforms. Several competitors have intensively optimized social media, while the studio’s content management remains suboptimal. This study aims to analyze the role of social media in the branding strategy of Shane Self Photo Studio in facing competition in the photography industry. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation, and analyzed using the Miles, Huberman, and Saldana model. The findings indicate that social media, particularly Instagram and Facebook, plays a significant role in increasing the studio’s visibility. However, weaknesses in content strategy consistency, storytelling, and customer interaction serve as major obstacles. The absence of a dedicated digital marketing team also limits promotional effectiveness. Documentation findings reveal that competitors who actively manage social media tend to be more successful in attracting and retaining customers..
Peran Kepemimpinan Kepala Desa dalam Meningkatkan Budaya Disiplin Kerja Bagi Aparatur Desa
Village government holds a strategic role in the delivery of public services, development, and local governance. However, the low level of work discipline culture among village apparatus and the role of village head leadership in improving it often become obstacles in optimizing government performance in serving the community. This research aims to describe the condition of work discipline among the apparatus, analyze the leadership role of the village head, identify obstacles, and formulate strategies to enhance the culture of discipline at the Government of Sisobahili Siwalawa Village, Hilisalawa’ahe District, South Nias Regency. This study employs a qualitative descriptive approach, using data collection techniques such as interviews, observation, and documentation. The results show that although some apparatus have demonstrated discipline, there remains inconsistency in attendance and responsibility. The village head has taken steps to build communication and enforce rules, but these efforts have not yet fully created a harmonious and disciplined work culture. The main obstacles include a lack of awareness of responsibilities, low work initiative, and inconsistent enforcement of sanctions. The strategies implemented include applying a participatory leadership style, fair delegation of tasks, and gradual enforcement of rules. This research provides important implications that the effectiveness of village head leadership significantly influences the formation of work discipline culture among village apparatus. A consistent, communicative, and exemplary approach is required to realize a professional village government.
Analisis Implementasi Manajemen Perubahan dalam Penguatan Pendidikan Karakter di Dinas Pendidikan Kabupaten Nias Barat
Change management plays a strategic role in strengthening character education within the West Nias Regency Education Office. This study aims to analyze the implementation of change management in strengthening character education and identify supporting and inhibiting factors in its implementation. This study used a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation studies. Data analysis was conducted based on data collection, data reduction, data presentation, and drawing conclusions. The results showed that the implementation of change management was carried out in a planned manner through the formation of work teams, the active involvement of principals and teachers, and the leadership of the Head of the Office who encouraged collaboration across work units. The results of the study indicate that the implementation of change management was carried out in a planned manner and has taken place through a structured process, including the planning, implementation, and evaluation stages. This is evidenced by the formation of work teams, the active involvement of principals and teachers, and the leadership of the Head of the Education Office who encouraged collaboration across work units. The positive impact of this implementation is evident in the increase in student discipline and teacher enthusiasm in integrating character values into learning activities. Supporting factors include leadership commitment, structural support from education officials, the use of educational technology such as Smart School and Education Report Cards, and open communication. Meanwhile, obstacles faced include limited facilities, low technological literacy in some areas, and teachers' perceptions of additional workload. This study recommends strengthening technology-based training, equitable distribution of planning documents, and regular monitoring to ensure program sustainability. These findings are expected to provide input in designing more adaptive change management policies to support student character at the education unit level.
Pengaruh Digital Marketing dan Product Innovation Terhadap Marketing Performance dengan Competitive Advantage sebagai Variabel Mediasi
This study aims to analyze the influence of digital marketing and product innovation on the marketing performance of culinary SMEs in Semarang City, with competitive advantage as a mediating variable. Digital marketing is considered effective in expanding market reach, building consumer interactivity, and trust. Product innovation plays a crucial role in creating differentiation and unique value, thereby strengthening the competitive position of SMEs. The research employs a quantitative method with a survey approach and data collection through questionnaires distributed to 100 culinary SME actors in Semarang City. Data analysis was conducted using multiple regression models and mediation tests. The results indicate that digital marketing and product innovation have a significant positive effect on competitive advantage. However, the direct impact of digital marketing, product innovation, and competitive advantage on marketing performance was not significant. Competitive advantage acts as a mediating variable linking these factors to marketing performance. These findings underscore the importance of building competitive advantage through effective digital marketing strategies and market-responsive product innovation to enhance sustainable marketing performance. The practical implications of this study recommend SMEs optimize the use of digital marketing and product innovation to strengthen competitiveness and business growth
Intensi Whistleblowing Mahasiswa Akuntansi STIE Studi Ekonomi Modern : Teori Planned Behavior
This study aims to analyze the influence of attitudes, subjective norms, perceived behavioral control, and retaliation on whistleblowing intentions among accounting students at STIE STEKOM. Data were collected through questionnaires to 80 respondents, then analyzed using IBM SPSS Statistics. The validity test showed that all question items had a Corrected Item Total Correlation value greater than r table (0.182), thus declared valid. The reliability test produced a Cronbach's Alpha value of 0.877 for all variables, indicating a reliable instrument. The classical assumption test included multicollinearity (tolerance > 0.10, VIF < 10), heteroscedasticity (Sig. > 0.05), and normality (Sig. K-S = 0.245 > 0.05) which met the requirements. The results of the regression analysis showed that attitudes, perceived behavioral control, and retaliation had a significant positive effect on whistleblowing intentions, while subjective norms had a negative effect. The F test proved that the independent variables simultaneously had a significant effect on whistleblowing intentions. The coefficient of determination (Adjusted R²) of 56.6% indicates that the model is able to explain variation in whistleblowing intentions, while the remaining 43.4% is influenced by other factors. This finding confirms the importance of individual and environmental factors in driving whistleblowing behavior
Analisis Strategi Promosi pada Usaha Percetakan dan Reklame Garuda Printing di Kota Gunungsitoli
This study aims to analyze the promotional strategies implemented by Garuda Printing, a business engaged in the printing and advertising industry in the city of Gunungsitoli. The background of this research is based on the still low effectiveness of Garuda Printing's promotional efforts, which until now have relied on conventional methods such as distributing brochures, installing banners, and word-of-mouth marketing. Meanwhile, technological advancements and the rise of digital media have transformed promotional patterns into more modern and interactive forms. This research employs a descriptive qualitative approach with data collection techniques including interviews, direct observation, and documentation. The findings indicate that the promotional strategies employed remain basic and uncoordinated, primarily due to the absence of a dedicated unit or division responsible for marketing. Internal challenges include the limited number of human resources skilled in digital marketing and budget constraints for promotional activities. Externally, the business faces intense competition from similar companies and shifting consumer preferences towards digital-based services. Based on these findings, it is concluded that Garuda Printing needs to update its promotional strategies in a structured and adaptive manner, particularly by leveraging digital media, in order to enhance competitiveness and expand market reach in today's digital era.
Analisis Persediaan Bahan Baku untuk Meningkatkan Kapasitas Produksi pada UD Yaman di Desa Lasara Kecamatan Namohalu Esiwa
This research is based on a problem encountered at UD. Yaman, located in Lasara Village, Namohalu Esiwa District, North Nias Regency. Their operational activities as a supplier producing various types of furniture faced various obstacles in increasing production capacity due to difficulties in accurately predicting raw material inventory. This research used a quantitative method with a descriptive approach to increase production capacity through inventory forecasting. Field observations indicated that UD. Yaman's raw material procurement was carried out without a systematized approach, meaning that UD. Yaman's raw material procurement was based on demand without predicting demand for a specific period. Furthermore, the results of the exponential smoothing forecasting approach showed that, with an error rate of 0.1, the smallest forecast was 14, and the forecast yielded 548 for the August 2025 period, which was close to the highest actual sales figure of 575 m3. The results of this study recommend implementing a structured exponential smoothing method, specifically using an α value of 0.1, to increase production capacity at UD. Yaman, which can help increase profits.
Analisis Penerapan Manajemen Sumber Daya Manusia dalam Meningkatkan Kinerja Pegawai di Era Digital pada Kantor Komisi Pemilihan Umum Kabupaten Nias Utara
This research is based on a problem that occurred in the North Nias Regency KPU, namely the implementation of human resource management which is still not good, such as resistance to change, the need for continuous training and adjustment to new work systems, high work pressure on some employees due to inappropriate employee placement and division of work and work systems that involve applications make it difficult for employees to follow, resulting in a lack of employee work effectiveness. This study uses qualitative methods to determine the implementation of human resource management, obstacles, and strategies to improve employee work effectiveness. Based on the results of interviews with all predetermined informants using a list of questions prepared by the North Nias Regency KPU, it can be concluded that the implementation of human resources has not been fully implemented to improve work effectiveness even though it has been planned and systematic. This is caused by limited facilities and infrastructure such as slow internet access and other technological devices directly related to work and budget limitations resulting from budget efficiency from the Central Government. Strategies that can be implemented to improve the effectiveness of employee performance through the implementation of human resource management in the digital era at the North Nias Regency General Election Commission include preparing thorough and scheduled plans, implementing risk mitigation, implementing the formation of teams that can work together for efficient completion of a task, carrying out evaluations for improvements so that obstacles that have occurred do not recur and involving employees in planning and decision making. The results of this study recommend improving facilities and infrastructure, as well as appropriate work planning and placement, to reduce work stress and enable employees to adapt quickly to the work environment.
Pengaruh Kualitas Audit dan Manajemen Laba Terhadap Laporan Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023
This study aims to determine the effect of audit quality and earnings management on financial statements for banking companies listed on the IDX during the period 2021-2023. The research method used is a quantitative method with an associative approach. The population in this study consists of 47 banking companies listed on the IDX during the period 2021-2023, with a sample size of 81 observational data selected using purposive sampling technique. The data used is secondary data obtained from financial statements or annual financial reports. Data analysis techniques used include descriptive statistical analysis, normality tests, classical assumption tests, and multiple linear regression analysis, as well as hypothesis testing through t-tests and coefficient of determination (R2) tests, with the aid of SPSS version 25. The research results indicate that audit quality (X1) has a positive effect on the accuracy of financial statements, while earnings management (X2) does not have an effect.
Pengaruh Pengungkapan Emisi Karbon, Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan yang Terdaftar di BEI
The purpose of this study is to determine the effect of carbon emission disclosure, company size, and profitability on the value of mining companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with an expalanatory research approach. The research sample was obtained using a purposive sampling method with 17 compaies over three years, 2021-2023, resulting in a total of 51 observations. The dependent variables in this study is company value, measured using Tobin’s Q, while the independent variables include carbon emissions disclosure, measured using the Carbon Disclosure Project (CDP) checklist method, company size, measured using the natural logarithm (Ln) of total assets, and profitability, measured by Return On Assets (ROA). Data analysis was performed using muitiple linear regression with the help of SPSS. The results of this study indicate that carbon emissions disclosure and profitability have a positive and significant effect on firm value. Homever, firm size does not signifcantly influence firm value. Keywords: Carbon Emissions Disclosure, Firm Size, Profitability, Firm Value.
Pengaruh Manajemen Rantai Pasokan Terhadap Kepuasan Konsumen di PT. Narindo Solusi Telekomunikasi Tab Lotu
This research is motivated by the importance of supply chain management in improving customer satisfaction in telecommunication distribution companies. The main problem addressed is how the implementation of supply chain management, including procurement, distribution, and after-sales services, affects customer satisfaction at PT. Narindo Solusi Komunikasi Tab Lotu. The purpose of this study is to determine the influence of supply chain management on customer satisfaction, both partially and simultaneously. This study employs a quantitative research method with an associative approach. Data were collected through questionnaires distributed to 44 customers of PT. Narindo. The data were analyzed using validity and reliability tests, multiple linear regression, t-test, and coefficient of determination (R²). The findings indicate that supply chain management has a positive and significant effect on customer satisfaction. The t-test results confirm that each dimension of supply chain management partially contributes to customer satisfaction, Moreover, the coefficient of determination (R²) reveals that supply chain management contributes considerably to variations in customer satisfaction, although other external factors also play a role.The conclusion of this research is that the better the implementation of supply chain management at PT. Narindo, the higher the customer satisfaction achieved. Therefore, the company should strengthen aspects such as distribution speed, product availability, and after-sales service quality to continuously improve customer satisfaction
Pentingnya Pemberdayaan Masyarakat dalam Pengembangan Usaha Mikro Kecil dan Menengah di Desa Gawu-Gawu Bouso
This study discusses the importance of community empowerment in the development of Micro, Small, and Medium Enterprises in Gawu-gawu Bouso Village. This study aims to identify the current state of community empowerment, the development of micro, small and medium enterprises over the past three years, and the factors that hinder and support micro, small and medium enterprises development in the village. The results are expected to provide input in formulating more effective, sustainable, and locally-based empowerment strategies. The researchers used a qualitative research method. Research Results: (1) Community empowerment in Gawu-Gawu Bouso Village has shown positive efforts through skills training, facilitation of production tools, and mentoring from community empowerment institutions and the village government. However, its implementation has not been optimal because it has not reached all micro, small and medium enterprises actors and has not been carried out routinely and sustainably. (2) micro, small and medium enterprises in the village have experienced quite good development in the last three years, with an increase in the number of business actors and product variations that reflect local potential. However, challenges such as marketing, packaging, and business management are still the main obstacles in increasing competitiveness. (3) Supporting factors for empowerment include support from the village government and community empowerment institutions, training, and cooperation with village- owned enterprises. Meanwhile, inhibiting factors include limited capital, production tools, technological insight, self-confidence of business actors, and low purchasing power of the community.
Studi Implementasi KKP Top Schedule dalam Audit di Kantor Akuntan Publik
This study reviews the implementation of Top Schedule in the audit process at KAP Dony Firliawan. The occurrence of an effective and efficient Top Schedule in the audit, whether it maintains data quality even though its appearance is simple, and how easy it is for Top Schedule to adapt to different clients. Through interviews, observations, and document checks, the author found that Top Schedule is very helpful for auditors because it makes the workflow clear and efficient. Although simple, it still guarantees data accuracy because each number can be rechecked to the original source. Interestingly, Top Schedule is also very flexible, it can be adjusted for various types of clients. In conclusion, Top Schedule at KAP Dony Firliawan proves that a simple presentation can produce a fast, quality, and adaptive audit.
Keputusan Pemilihan Kosmetik Halal Generasi Milenial dengan Pendekatan Theory Reasoned Action
This study aims to analyze the influence of religiosity, halal knowledge, halal certification, and subjective norms on customer loyalty toward halal cosmetic products of the Wardah brand, with customer satisfaction as a mediating variable. The background of this research stems from the growing awareness among Muslim consumers—particularly millennials—of the importance of using cosmetic products that comply with halal principles. A quantitative approach was employed using a survey method. A total of 185 respondents, who are Wardah users in Tangerang Regency, were selected through purposive sampling. Data were analyzed using SEM with the AMOS 29. The results reveal that halal knowledge and halal certification have a significant positive effect on both customer satisfaction and loyalty. Meanwhile, religiosity and subjective norms do not significantly influence satisfaction, and religiosity even shows a negative effect on loyalty. Customer satisfaction is proven to mediate the relationship between religiosity and loyalty, as well as between subjective norms and loyalty; however, it does not mediate the relationship between halal knowledge and loyalty. These findings imply that in order to build long-term customer loyalty in the halal cosmetic market, companies must go beyond religious imagery and formal certification. Instead, they should focus on consumer education, consistent product quality, and delivering brand experiences that align with the emotional and spiritual values of Muslim consumers.
Efisiensi Sistem Coretax dalam Penerapan TER untuk Meningkatkan Kepatuhan Wajib Pajak pada BTS Consulting
The purpose of this study was to determine the efficiency of implementing the CoreTax System in calculating Article 21 Income Tax using the average effective tax rate (TER) at BTS Consulting and its impact on taxpayer tax compliance. A descriptive qualitative approach was used in this study with data collection techniques through in-depth interviews and direct observation of tax reporting activities in the company. The results of the study indicate that the use of the CoreTax system simplifies the tax administration process through data processing automation, rate calculations that are directly adjusted to employee status, and automatic validation of potential input errors. This system also unifies the process of creating withholding tax certificates and billing in one reporting flow without the need to re-upload to the system again. Although there were technical challenges in the early stages of implementation, internal training and relaxation policies from the tax authorities supported the adaptation process. In conclusion, the CoreTax system is more efficient than the previous system.
Penerapan Audit Kas dan Setara Kas Sebagai Strategi Efektivitas Manajemen Keuangan Perusahaan
This research discusses the effectiveness of cash and cash equivalents audits in relation to the improvement of corporate financial management strategies. Cash and cash equivalents are crucial accounts in financial statements because they are directly related to liquidity and the sustainability of company operations. This study uses a qualitative descriptive approach with data collection techniques through interviews, documentation, and literature studies. The research findings indicate that audits of cash and cash equivalents conducted according to standards not only serve to ensure the reliability of financial statements but also provide strategic contributions to the company. Effective audits can improve transparency, strengthen internal controls, and provide accurate financial information as a basis for formulating financial management strategies.
Analisis Materialitas pada Prosedur Audit Vouching atas Akun Beban Operasional oleh KAP DS
The application of the materiality concept in the vouching audit process of operational expense accounts at Public Accounting Firm (KAP) DS plays a crucial role in enhancing the effectiveness and efficiency of the audit process. Materiality serves as a guideline for auditors in determining the threshold for significant transactions, thereby allowing the audit to focus on elements that most affect the quality of financial statement presentation. Using a qualitative descriptive approach, data was obtained through interviews, direct field observations, and document reviews. The results indicate that this approach assists auditors in selecting the appropriate transaction samples to be tested using the vouching technique. Furthermore, the procedure is also effective in revealing improper recordings, such as period errors or the absence of supporting documents. The auditor's accuracy in determining the level of materiality, along with the quality of documentation provided by the client, are key factors in the success of the audit. Thus, the use of materiality in vouching procedures has proven to enhance the reliability of the information presented in the financial statements.
Strategi Penagihan Piutang Yang Efisien dan Efektif
This study aims to explore efficient and effective account receivable collection strategies in addressing delayed payments by customers. Using a qualitative approach, data were collected through in-depth interviews with internal company personnel. The findings indicate that payment delays are primarily caused by the unavailability of funds, as customers often await payments from third parties. The company addresses this isue by applying a soft approach and other adaptive strategies. This research contributes to the development of effective and contextual receivables collection strategies to maintain cash flow and sustain long-term business realtionships.
Analisis Keterlambatan Pembayaran Kepada Vendor PT. X di Surabaya
This study aims to analyze the causes of late payments to vendors and evaluate their impact on the operational efficiency of PT. X in Surabaya. Delays in vendor payments can disrupt cash flow and hinder business processes, making it essential to understand the root causes in order to develop appropriate solutions. The research employs a descriptive qualitative approach, with data collected through direct interviews with the finance team, particularly the Account Payable division, and the warehouse department. The findings reveal that payment delays are caused by several factors, including differences in vendor payment terms, the absence of a company reminder system, the lack of written standard operating procedures (SOP), and issues in the document verification process. These delays significantly affect the company's operational efficiency, such as disruptions in monthly financial closing and increased administrative workload. The study recommends the establishment of formal SOPs, the implementation of automated reminder systems, and the standardization of vendor payment terms to improve the efficiency of vendor payment management.
Pengaruh Return On Asset Terhadap Pertumbuhan Laba pada PT Astra Internasional Tbk
This study aims to analyze the effect of Return on Assets (ROA) on profit growth at PT Astra International Tbk. The background of this study is based on the fluctuation of the company's net profit and total assets in the period 2014–2023, particularly the significant decline in 2015, 2019, and 2020. This study uses a quantitative method with an associative approach. The data used are the financial statements of PT Astra International Tbk obtained from the company's official website. The research sample was taken for 10 years (2014–2023) with a purposive sampling technique. Data analysis uses simple linear regression, correlation coefficient test, determination test, and t-test. The results show that ROA has a positive and significant effect on profit growth, with a regression coefficient value of 0.033 and a significance level of 0.017 <0.05. The coefficient of determination (R²) of 52.8% indicates that ROA is able to explain the profit growth variable, while the remaining 47.2% is influenced by other factors outside this study. Thus, the better the company's asset management, the greater the profit growth that can be achieved.
Ketidaksesuaian Antara Pencatatan Persediaan dan Fisik Stok Sebagai Temuan dalam Management Letter pada Perusahaan X
This study aims to examine the discrepancy between inventory records and physical stock as a key audit finding noted in the management letter at Company X. Such discrepancies affect the reliability of financial reporting and the effectiveness of internal controls. The study employs a descriptive qualitative approach with data collection techniques including interviews, direct observation, and documentation. The findings reveal that the inventory recording system at Company X faces several challenges, such as delayed recording, lack of documentation for damaged goods, and reliance on manual input that is prone to human error. In addition, the stock opname procedure is conducted only annually and is not fully implemented in accordance with the established SOP. The discrepancy between inventory records and physical stock has a direct implication in audit findings, which are noted in the management letter as internal control weaknesses. The study recommends improvements in the recording system, regular stock opname implementation, staff training, and the application of barcode technology to enhance inventory data accuracy.
Analisis Peramalan Produk Ayam Geprek Mister Cafe Kota Gunungsitoli
At Mister Café Gunungsitoli, the researcher found that employee service was slow in fulfilling customer requests for product orders at UD. Toko Sinar Terang Gunungsitoli. The purpose of this study is to determine the sales forecasting of Ayam Geprek at Mister Café Gunungsitoli for the years 2023 and 2024 using the Single Moving Average method with 3 periods and 5 periods, and to identify which forecasting method is most effective for predicting sales of Ayam Geprek at Mister Café Gunungsitoli. This study employs a quantitative research approach with data calculations using the Single Moving Average method to obtain accurate results. The findings indicate that sales of Ayam Geprek products at Mister Café Gunungsitoli during the period of January 2023 – December 2024 experienced fluctuations influenced by seasonal factors, consumer consumption trends, and promotional activities. These fluctuations highlight the importance of applying forecasting methods so that the company can adjust production capacity in line with consumer demand. The results of the comparative analysis of forecasting methods (Moving Average) show the smallest error rate, making it more appropriate to use MAPE with 5 periods, which yielded a value of 36.43%.
Analisis Peningkatan Kapasitas Produksi Menggunakan Alat Penggiling Kopi pada Usaha UD. Oikhoda
Authentic Nias coffee production business UD. Oikhoda is a micro-enterprise whose coffee production has even been exported abroad. This Nias coffee production business has production activities where this production business focuses on producing aunthentic Nias coffee powder that is produced directly,and coffee beans originating from the region itself, namely Nias. UD. Oikhoda is still overwhelmed in meeting this market demand. As is known, the marketing of UD. Oikhoda’s coffee powder product has been considered to be exported abroad and several regions in Indonesia so that UD. Oikhoda should be able to meet this demand.from what researchers saw, this production business often does overtime in an effort to produce more ground coffee.In addition to promblems with the existing raw materials, it was revealed that frequent machine damage occurred, suspected to be from employees who lack mastery or skill in using the machine, resulting in less than optimal production activities. Researchers also that the lack of understanding and skills of empolyess in using the machine and the lack of maintenance carried out on these machines were among the factors causing machine damage.
Implementasi Prosedur Audit Aset Tetap pada Perusahaan Sektor Jasa Pelayaran
Fixed asset audit is one of the crucial elements in the financial statement examination process due to its material value and complex accounting treatment. This study aims to evaluate the implementation of fixed asset audit procedures by KAP DJS in a company within the maritime service sector. The method used is qualitative with a descriptive analytical approach covering the audit stages including planning, execution, and reporting. The results show that KAP DJS has applied audit procedures systematically in accordance with the Auditing Standards (SA). The fixed assets audited focused on ships and barges, which require specific testing related to existence, legality, and treatment of docking costs. However, there are limitations in the physical inspection process, which was only conducted on docked vessels, without applying alternative procedures such as verification through shipping logbooks or GPS tracking. Nonetheless, in general, the implementation of audit procedures by KAP DJS has been effective in detecting material misstatement risks and ensuring the fair presentation of fixed assets, although further segmentation is needed when testing movable assets.
Pengaruh Penggunaan Media Sosial dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa di Surakarta
This study aims to determine the influence of social media and self-control on the consumer behavior of students living in Surakarta. The type of research applied is a quantitative method by distributing questionnaires to students as respondents to collect data. The analysis conducted applies validity tests, reliability, basic assumptions, multiple linear regression, t-test, F-test, and coefficient of determination (R²) with the help of SPSS 25. The test results in the study show that social media partially has a positive but not significant effect on the consumer behavior variable, while the self-control variable has a positive and significant effect on the consumer behavior variable. Simultaneously, both independent variables have a significant effect on the consumer behavior of students living in Surakarta, but the effect is not too strong because the questionnaire results show a low level of consumerism in respondents. Therefore, it can be concluded that students living in Surakarta are able to use social media wisely and are able to control themselves so as not to cause consumer behavior in each individual.
Pengaruh Ukuran Perusahaan, Keputusan Pendanaan, dan Keputusan Investasi Terhadap Nilai Perusahaan Telekomunikasi di BEI Periode Tahun 2019-2023
This study aims to analyze the effect of firm size, funding decisions, and investment decisions on firm value in telecommunication companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The dependent variable used is firm value, proxied by the Price to Book Value (PBV), while the independent variables consist of firm size (SIZE), funding decisions (Debt to Equity Ratio/DER), and investment decisions (Book Value of Asset/BVA). The analytical method employed is panel data regression using IBM SPSS Statistics. The results show that firm size and investment decisions have a positive and significant effect on firm value, while funding decisions have a negative and significant effect. Simultaneously, the three variables have a significant influence on firm value with a coefficient of determination (R²) of 0.659. These findings indicate that increasing assets and investments in infrastructure can enhance firm value, whereas excessive debt usage tends to reduce it.
Persepsi Karyawan Keuangan Terhadap Efektivitas Kinerja Pasca Implementasi ERP SAP di PT Perkebunan Nusantara I Regional 4
This study aims to analyze the perceptions of finance employees regarding performance effectiveness after implementing SAP HANA-based ERP at PT Perkebunan Nusantara I Regional 4. A descriptive qualitative method was used, involving semi-structured interviews and direct observation. The results show that ERP-SAP positively impacts recording efficiency, reporting accuracy, reconciliation ease, and regulatory compliance. The system also improves data access speed, reduces manual input errors, and supports real-time data integration across departments. Positive user perception is a crucial factor in the success of the ERP system implementation.
Pengaruh Jiwa Kewirausahaan dan Pencatatan Akuntansi pada UMKM Desa Lubuk Nagodang Kecamatan Siulak Kabupaten Kerinci
This study aims to determine the influence of entrepreneurial spirit and accounting records on UMKM in Lubuk Nagodang Village, Siulak District, Kerinci Regency. The dependent variable in this study is UMKM and the independent variables in this study are entrepreneurial spirit and accounting records. This study was conducted using a saturated sampling technique. Data collection techniques used primary data from 35 UMKM. Data were obtained from a questionnaire survey that had been sent to respondents previously using Multiple Linear Regression using SPSS 25. The results of the study indicate that entrepreneurial spirit and accounting records have a significant effect on UMKM in Lubuk Nagodang Village, Siulak District, Kerinci Regency.
Pengaruh Sales Growth dan Capital Intensity Terhadap Financial Distress, Dimoderasi Operating Capacity
The property and real estate sector is a vital component of the Indonesian economy, yet it faces financial challenges due to its high dependency on external financing. This study investigates the impact of sales growth and capital intensity on financial distress, and the moderating role of operating capacity. Using a quantitative approach and purposive sampling, the research collected 80 data observations from 16 property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The data was analyzed using Moderated Regression Analysis (MRA). The results indicate that sales growth has no effect on financial distress, while capital intensity has a significant influence. Although operating capacity cannot individually moderate these relationships, it can collectively moderate the effect of both independent variables on financial distress. The study concludes that capital intensity is a key factor for company management in this sector to consider in mitigating the risk of financial hardship.