Jurnal Ilmiah Ekonomi dan Bisnis (Online ISSN: 2442-9813 | Print ISSN : 1823-9822) published by Universitas Lancang Kuning. This journal published thrice in March and September. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of economics, management and accounting issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of management problems.
Factors Affecting Capital Structure Of Manufacturing Companies In Indonesia And Malaysia
Differences in macroeconomic conditions, monetary policy, and financial regulation between Indonesia and Malaysia shape different capital structure patterns in both countries. This study aims to analyze the effect of economic conditions and government policies on the capital structure of manufacturing companies in Indonesia and Malaysia. The sample is selected using purposive sampling technique from Osiris database and stock exchanges of both countries. The manufacturing sector is the focus due to its large contribution to the economy and efforts to optimize its funding. The results show that in Malaysia, factors such as growth, liquidity, profitability, size, and age of the firm affect capital structure, while in Indonesia only size and age are significant. The combined analysis with Fixed Effect found that only firm size is consistently influential, while other variables are not significant due to differences in economic context and financial system. These findings highlight the importance of considering local context in capital structure analysis.
Copyright (c) 2025 Nadzma Safira Putri Sugianto, Abdul Moin http://creativecommons.org/licenses/by-sa/4.0
Eco-Friendly Accounting: Rise Of Green Accounting In Indonesia
This study aims to determine the implementation of Green Accounting in Indonesia and to understand its relationship with company performance. The research employs a literature review method, which involves collecting, analyzing, and synthesizing information from various sources to develop a comprehensive understanding of the topic. The objects of this study are three journal articles: Green Accounting Era 4.0 Towards Society 5.0, Analysis of Green Accounting Implementation on the Financial Performance of PT Unilever Indonesia, and Green Accounting: A Review Paper. The findings reveal that Green Accounting plays an important role in improving company performance by integrating environmental and social aspects into financial reporting. The adoption of Green Accounting encourages companies to operate sustainably and be more accountable to stakeholders. Furthermore, the study highlights changes in the accountant’s role in the era of the Industrial Revolution 4.0 and Society 5.0, where technology drives transformation in accounting practices. Accountants are required to enhance their competencies, particularly in adapting to technological advancements that support environmental sustainability and corporate performance. In conclusion, Green Accounting not only contributes to environmental protection but also improves transparency, efficiency, and the long-term value of companies in the digital era.
Copyright (c) 2025 Jeni Wardi, Nurliana Nasution , Nurhayani Lubis http://creativecommons.org/licenses/by-sa/4.0
Accountability For The Performance Of Palembang City Government Agencies Through An Institutional Isomorphism Theory Approach
This study identifies a research gap between the implementation of reporting systems, e-budgeting, and performance-based budgeting and The degree of accountability for performance within the Palembang City Government. Although the city has achieved a "BB" SAKIP rating, disparities remain across its agencies. The study's goal is to examine how these three factors impact performance accountability using the institutional isomorphism hypothesis. In order to use a quantitative methodology, 94 respondents from 32 regional work units (PDs) in Palembang were given questionnaires. The findings reveal that the reporting system, e-budgeting implementation, and performance-based budgeting significantly affect accountability, both partially and simultaneously. These results support institutional isomorphism theory, which posits that coercive, normative, and mimetic pressures lead to homogenized practices within government institutions. The study concludes that improving accountability requires consistent enhancement of these three elements. It is recommended that the city government strengthen outcome-oriented planning and expand professional training across OPDs to promote greater uniformity in performance management.
Government Agency Performance Accountability
Copyright (c) 2025 Stevy Josephin Bolley, Desi Indriasari, Meilinda Dwi Anugrah http://creativecommons.org/licenses/by-sa/4.0
The Effect Of Transformational Leadership, Organizational Support, And Job Satisfaction On Performance Through Work Engagement As A Mediation Variable
Purpose of This study used work engagement as a mediating variable to investigate how transformational leadership, job satisfaction, and organizational support affect performance. This study is unusual in that it uses work engagement as a mediating variable to identify a new concept of organizational support, job satisfaction, and transformational leadership on employee performance. The population in this study were Civil Servants (PNS) in the Riau Islands Provincial Government, totaling 4,828 people. The number of samples was 370 people. The results of the study showed that all indicator items had a loading factor value > 0.7 so that all questionnaire statement items were declared valid. In the validity test, the Average Variance Extracted (AVE) value ≥ 0.5 means that the construct is said to be valid. Then in the reliability test, the value of Cronbach's Alpha> 0.7 so that the data is said to be reliable. The coefficient of determination (R2) value of the Performance variable has a contribution of 0.448 (44.8%) and Work Engagement 0.572 (57.2%). The conclusion of this study will contribute by observing and feedback, assistance, and ideas to decision makers regarding how transformational leadership, organisational support, job satisfaction, and employee work engagement will affect employee performance.
Copyright (c) 2025 Hepy Hefri Ariyanto, Charina Prili Yolanda Ayri, Agustinus Setyawan http://creativecommons.org/licenses/by-sa/4.0
Innovation in Event Management: Do Creative Culture and Resilience Matter?
This current study investigates the relationships between job demands, creative culture, employee resilience, and innovative work behavior within event management firms in Pekanbaru, Indonesia, utilizing a sample of 112 respondents and employing Hayes PROCESS Macro model 4 and model 8. Drawing on the Job Demands-Resources (JD-R) theory, the research found that job demands negatively impacted creative culture. Creative culture fully mediated the relationship between job demands and innovative work behavior, underscoring its vital role as a job resource. However, despite visual trends, employee resilience did not statistically moderate the effect of job demands on either creative culture or innovative work behavior. These findings suggest that in high-pressure event management contexts, organizational resources like creative culture are more potent in fostering innovation than individual resilience in buffering job demands. The study contributes to JD-R theory by extending its application to a dynamic sector and offers practical implications for cultivating creative environments.
Copyright (c) 2025 Buyung Kurniawan, Komala Sari, Afred Suci http://creativecommons.org/licenses/by-sa/4.0
Analysis Of The Income And Cost Structure Of Footwear Msmes In Pagelaran Village
Village economic development can be achieved by paying attention to local potential. Pagelaran Village has local potential in the field of footwear MSME development. In the footwear sector, which is the center of village economic growth, it is necessary to identify the income and cost structure of footwear MSMEs and analyze the factors that influence the income level of footwear MSMEs in Pagelaran Village. The analysis used to answer the objectives of this research is descriptive analysis and multiple linear regression analysis. Data was obtained from interviews of perpetrators with footwear businesses determined using the proportional random sampling method. This research shows differences in business expenses and income structure based on the target market. The amount spent on raw materials, the number of machines and the number of workers owned by a Footwear MSME significantly affect the income of Footwear MSMEs in Pagelaran Village. Meanwhile, the business length does not affect Footwear MSMEs' income in Pagelaran Village.
Copyright (c) 2025 Ulul Hidayah, Anggelina Delviana Klau, Eka Wirajuang Daurrohmah http://creativecommons.org/licenses/by-sa/4.0
The Influence Of E-Service Quality And E-Recovery On E-Satisfaction And Its Implications For E-Loyalty Of Shopee User In Indonesia
E-service quality and e-recovery are investigated in this research to determine their influence on e-satisfaction and the resulting effect on e-loyalty among Shopee users in Indonesia. Employing a quantitative survey approach, the study involved 384 participants selected via simple random sampling, with sample size determined following Krejcie and Morgan’s guidelines. Data was gathered through a combination of online and offline surveys to ensure representativeness. The results of hypothesis testing indicate that e-service quality and e-recovery have a significant and positive effect on both e-satisfaction and e-loyalty, supported by t-statistics exceeding the threshold of 1.96. Furthermore, e-satisfaction functions as an important mediator linking e-service quality and e-recovery to e-loyalty, also supported by t-values exceeding 1.96. These results highlight the critical role of delivering superior electronic services and implementing effective recovery mechanisms to enhance customer loyalty on e-commerce platforms like Shopee. The study provides meaningful insights for Shopee’s management to improve customer satisfaction and loyalty by optimizing service quality and complaint efficiently and effectively.
Copyright (c) 2025 Mona Syafriani, Dini Hidayah http://creativecommons.org/licenses/by-sa/4.0
The Effect Of Intellectual Intelligence And Emotional Intelligence On Auditor Performance With Organizational Commitment And Spiritual Intelligence As Moderating Variables
This study examines the influence of intellectual and emotional intelligence on auditor performance, with organizational commitment and spiritual intelligence as moderating variables. The research involved 150 auditors working at Public Accounting Firms (PAFs) in West Sumatra, Riau, and the Riau Islands, using purposive sampling. Data analysis was conducted with Structural Equation Modeling using Partial Least Squares (SEM-PLS). The findings show that both intellectual and emotional intelligence significantly affect auditor performance. Organizational commitment strengthens the relationship, while spiritual intelligence provides partial support, though its direct effect on performance is not significant. The study also reveals that emotional intelligence exerts a stronger impact compared to intellectual intelligence. These results highlight the importance of emotional management and organizational commitment in enhancing motivation and performance. The contribution of this study lies in its support for Motivation Theory and its practical implications for PAFs to design training programs that integrate intellectual and emotional intelligence development to improve auditor performance overall.
Copyright (c) 2025 Roy Al Amin http://creativecommons.org/licenses/by-sa/4.0
ANALISIS KENERJA KEUANGAN PADA PT. MATAHARI DEPARTEMENT STORE Tbk DI BURSA EFEK INDONESIA
The clothing industry does not always experience an increase, there are times when it experiences a decline, the community economy has a very big influence on people's purchasing power, especially in the clothing industry, with the Covid-19 pandemic, people's behavior has changed to be more focused on technology, where there has been a shift in people's shopping patterns from shopping from modern stores to virtual stores, this is quite a big challenge for retail companies, Matahari Department stores are also affected according to box data in 2019, they had 169 outlets in 2020, there were 147 outlets in 2020. 2021 until now has 148 outlets. The aim of the research is to determine the financial performance of PT. Matahari Department Store tbk, The population in the research is the financial report of PT. Matahari Department Store, Tbk The research uses Discritif, Qualitative, Financial Ratio Analysis methods which use Liquidity, Solvency and Profitability Ratios. The research results for Liquidity ratios are Current Ratio in the poor category 69.71 < 200% while for the Quik Ratio it is 39.68 % < 150% is in the poor category while the solvency ratio is Debt to Asset Ratio and Debt to Equity Ratio Exceeds industry standards in the unfavorable category while the NPM and ROA ratios are below industry standards in the Unfavorable Category.
Financial Performance, Liquidity, Solvency, Profitability
Copyright (c) 2025 Murnawati, Lili Erti, Tasril
PENGARUH EDUKASI DAN MANFAAT TERHADAP MINAT BERIVESTASI MAHASISWA DIPASAR MODAL
Indonesia Stock Exchange (IDX) Investment Gallery serves as a platform to introduce the capital market to the academic community early on. By 2024, the investor demographic is expected to be dominated by millennials, with over 50% of investors aged under 40. This indicates an increasing awareness among the younger generation of the benefits of investing in the capital market. Data from the IDX also show that millennial investors dominate the capital market in Riau. This study employs a qualitative approach, collecting data through interviews, field notes, questionnaires, and official documents. The findings reveal a significant partial influence of the education variable (X1) on students' interest in investing (Y) in the capital market, as indicated by a t-value (2.753) > t-table (1.980) and a significance value of 0.007 < 0.05. The benefits variable (X2) also significantly affects students' investment interest (Y), with a t-value (6.891) > t-table (1.980) and a significance value of 0.000 < 0.05. Simultaneous statistical testing shows that both education (X1) and benefits (X2) together significantly influence students' interest in investing (Y) in the capital market, with an F-value (46.851) > F-table (1.39) and a significance value of 0.000 < 0.05.
Interest, Investment, Benefits, Education, Capital Market
Rita Wiyati¹, Neneng Salmiah², Rafidianto Wibisono³, Al Amin Permadani⁴
Copyright (c) 2025 Rita Wiyati, Neneng Salmiah, Rafidianto Wibisono, Al Amin Permadani
BENCHMARKING : INDIKATOR KINERJA YANG DIUNGKAPKAN DALAM LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORTING)
This research to find out how to disclose sustainability reports based on the items in the GRI guidelines and what the level of breadth and depth of disclosure of sustainability reports for case study companies at PT. Unilever, PT Sidomuncul and BCA Syariah, as Benchmarking. The research method used is a qualitative research method, namely a method used to produce data findings without using statistical procedures or measurements. Research Subjects and Objects The research subjects were three companies that had received awards, namely PT. Unilever, PT Sidomuncul and BCA Syariah. Meanwhile, the research object is the Sustainability Reports of the three companies. In general, the results of the analysis of the sustainability reports of the companies Unilever, Sidomuncul and BCA Syariah for 2022 based on GRI Standards show good disclosure, although not all indicators are disclosed by these companies. In 2022, the highest disclosure of Standard GRI indicators will be presented by BCA Syariah. by 33% on General Standards and 40% on Specific Standards. The proportion of CSR program disclosures through Specific Standard indicators including Economic, Environmental and Social Performance indicators during 2022 was carried out by Sidomuncul with a total score of 50, followed by second place namely Unilever with a total score of 34, while the company with the least disclosure was BCA Syariah with total score of 29.
CSR, GRI standards, sustainability reports, industrial companies and financial services
Copyright (c) 2025 Jeni Wardi, Liviawati, Gusmarila Eka Putri, Winda Wardhani, Desi Afrina
ANALISIS TINGKAT PENGANGGURAN MELALUI FAKTOR-FAKTOR YANG MEMPENGARUHI DI PROVINSI BANTEN
Provinsi Banten merupakan satu di antara provinsi lain yang masih menghadapi kendala serius dalam menurunkan tingkat pengangguran, secara konsisten selalu masuk tiga besar tingkat pengangguran terbuka (TPT) tertinggi di Indonesia selama periode 2011-2023. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi TPT di Provinsi Banten dengan fokus pada angka melek huruf, rata-rata lama sekolah, angka kesakitan, PDRB, dan upah minimum. Penelitian ini menggunakan pendekatan kuantitatif model regresi data panel Dinamic Ordinary Least Square (DOLS) dengan menggunakan perangkat lunak Eviews 13. Data sekunder yang digunakan diperoleh dari Badan Pusat Statistik (BPS) Provinsi Banten. Hasil penelitian membuktikan rata-rata lama sekolah dan PDRB memiliki pengaruh negatif signifikan terhadap TPT, sementara angka kesakitan memiliki pengaruh positif signifikan. Sedangkan angka melek huruf dan upah minimum tidak memiliki pengaruh signifikan terhadap TPT. Temuan ini menyoroti perlunya kebijakan yang tepat untuk mengatasi permasalahan dalam bidang pendidikan dan kesehatan, serta lebih memahami potensi yang dimiliki di setiap daerah untuk dikembangkan agar menjadi nilai tambah bagi daerah tersebut serta berkontribusi pada peningkatan PDRB
Copyright (c) 2025 Ruly Habibah Al Ihsani, Luthfi Ibnu Tsani
PENGARUH E- PAYMENT TERHADAP PERILAKU KONSUMTIF MASYARAKAT (STUDI KASUS DI TIMBANG LANGKAT KECAMATAN BINJAI TIMUR KOTA BINJAI)
In the industrial era 5.0, technology is increasingly developing, including technology in Indonesia. The development of technology today affects people's lifestyles, one of which is that people become modern and easier, supported by the internet. The rapid development of the internet today has built an online trading system (E-Payment). E-Payment is an activity that includes distributing, selling, buying, marketing products via the internet. The ease of access to shopping on E-Payment is increasing with the support of payments using digital payments in shopping applications. This study aims to determine whether or not there is an influence of E-Payment and Digital Payment on Consumptive Behavior. In this study using quantitative research methods. The population in this study were people in Timbang Langkat kec.Binjai Timur Binjai City and obtained a sample of 200 people. The research method used is quantitative method with a measuring instrumentalikert scale with data analysis techniques using multiple linear regression using SPSS. Hypothesis testing using the t test and F test. while the results showed that partially E-Payment and digital payment had a significant effect on consumptive behavior by showing the tcount of 10.95 and 10.388 with a ttable value of 3.97 and a significant value of 0.00 <0.1 which means that E-Payment and digital payment simultaneously affect consumptive behavior.
Copyright (c) 2025 Muhammad Nafan Haikal, Elida Elfi Barus
THE INFLUENCE OF DIGITAL MARKETING, HALAL LABELING AND BUSINESS CAPITAL ON FRANCHISE MSME REVENUE
Abstract: This study aims to analyze the influence of digital marketing, halal labeling, and capital on the income of franchise Micro, Small, and Medium Enterprises (MSMEs). In the digital era, marketing through online platforms is increasingly important for MSMEs to reach a wider range of consumers. In addition, halal labels are an important factor, especially in markets with a majority Muslim consumer, which can influence trust and purchasing decisions. Capital is also an important variable in supporting business operations and development. The research method in this study is quantitative. Using primary data derived from the results of questionnaire answers distributed by researchers to franchise MSME actors in Sungai TFull City. The research sample uses the slovin formula with a sample of 30 MSME actors. This study found that Digital Marketing had an effect on the development of franchise MSMEs in Suangai TFull City, while halal labeling and business capital did not have a significant effect on the income of franchise MSMEs in Sungai TFull City. In conclusion, franchise MSMEs who want to increase their income are advised to optimize their digital marketing strategies and pay attention to the aspect of halal labeling, in addition to managing capital effectively. Keywords: Digital marketing, Halal labeling, Business Capital, Revenue, MSME Franchise.
Copyright (c) 2025 Syafrul Antoni, Rani Puspita Sari, M Karim, Karlini Oktarina Karlini
PERAN MANAGEMENT CONTROL SYSTEM DAN TATA KELOLA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI
Management Control System (MCS) mendorong manajemen universitas untuk fokus pada pencapaian kinerja yang diharapkan. Sayangnya penelitian tentang MCS di sektor publik, masih sangat terbatas terutama di universitas. Telah dikatakan bahwa MCS mempengaruhi Kinerja Perguruan Tinggi meskipun dengan cara yang lemah. Namun, ada variabel lain yang mempengaruhi peran MCS terhadap kinerja perguruan tinggi. Tata kelola universitas yang baik adalah salah satunya. Kim (2008) menyatakan bahwa faktor tata kelola universitas menentukan keberhasilan manajemen, kontrol kualitas dan kinerja organisasi. Penelitian ini berusaha untuk menguji peran tata kelola universitas di bawah pengaruh MCS terhadap Kinerja. Penelitian dilakukan terhadap 2 Perguruan Tinggi Negeri di Pekanbaru. Data dianalisa menggunakan model persamaan struktural dengan alat uji menggunakan partial least square (PLS). Melalui analisis regresi berganda ditemukan bahwa terdapat pengaruh MCS terhadap kinerja perguruan tinggi. Selanjutnya tata kelola memoderasi pengaruh MCS terhadap kinerja perguruan tinggi
Management Control System, Higher Education, University Governance
Copyright (c) 2025 Reni Farwitawati, Souvya Fithrie, Masirun
ANALISIS DAMPAK MEDIA SOSIAL DAN STRATEGI CONTENT MARKETING TERHADAP PENINGKATAN JUMLAH PASIEN KLINIK ANAK SPC MEDAN JOHOR
This study aims to analyze the impact of social media and content marketing strategies on increasing the number of patients at SPC Children's Clinic Medan Johor. The background of this research is the development of information technology that allows social media and content marketing to be an interactive tool to increase public engagement and trust in health services. The study used a quantitative approach with a survey method, involving 100 respondents who were parents of patients. Analysis was conducted using multiple linear regression to test the effect of social media and content marketing individually and simultaneously on increasing the number of patients. The results showed that social media and content marketing significantly influenced the increase in patient numbers. The social media-based digital marketing strategy, especially through Instagram and TikTok, succeeded in attracting audience attention through educational, informative, and interactive content, thus building trust and community engagement. The conclusion of this study confirms that optimizing social media and content marketing strategies can increase the effectiveness of health service promotion, strengthen relationships with the community, and significantly increase the number of patients.
social media, content marketing, increasing patient numbers
Copyright (c) 2025 Ayu Savira, Wan Suryani
MAPPING OF LEADING ECONOMIC SECTORS IN LAMPUNG PROVINCE 2018-2022
A country or region certainly has the potential of each that is different. This potential has a large contribution to the economy in the region. Assessment of economic conditions is needed to determine the right strategy for the development of potential economic sectors so as to strengthen regional economic growth. Lampung Province needs to make improvements in the economic sector because it has a low growth rate and has a lower growth rate than Indonesia in the last two years. The purpose of this study is to show the leading sectors in the economy in the Province to be prioritized and given more attention in assisting regional development and to map the condition of each sector at the district/city level in Lampung Province. From the identification of leading sectors using Location Quotient, Shift Share and Klassen Typology, the Agriculture, Forestry and Fishery sectors; Water Procurement, Waste Management, Waste and Recycling; Construction; Wholesale and Retail Trade; Car and Motorcycle Repair; Transportation and Warehousing; Information and Communication; Real Estate is a leading sector in Lampung Province. Meanwhile, the mapping of sector conditions resulted in 5 sectors that experienced changes in the distribution of districts/cities in Lampung Province. In general, the leading sector in 2018 will be the agricultural sector, while in 2022 it will be the agricultural and processing sector.
LQ, Shift Share, Klassen Typology, Leading Sector
Copyright (c) 2024 Vivi Adelia Ramadian.M, Hanny Nur Rahma, Arswenda Putra Maulana, Fitri Kartiasih
PENGARUH KOMPETENSI,INDEPENDENSI,DAN INTEGRITAS TERHADAP PENDETEKSIAN KECURANGAN DENGAN PELATIHAN AUDITOR SEBAGAI PEMODERASI
This study aims to determine The Effect Of Competence, Independence, And Integrity On Fraud Detection With Auditor Training As Moderation. The population in this study were all internal auditors at the Inspectorate of Riau Province. By using the census sampling method, which makes all members of the population a sample of 100 internal auditors with the data collection method using a questionnaire. Based on the results of the study, it shows that Competence, Independence, and Integrity Affect Fraud Detection at the Inspectorate of Riau Province. Meanwhile, with the moderation of Auditor Training, the Competency variable has no effect on Fraud Detection at the Inspectorate of Riau Province. This study has a contribution in improving the ability of internal auditors to detect fraud in the Inspectorate of Riau Province.
Copyright (c) 2024 Silvya Sischa Yulia Putri, Taufeni Taufik, Aunurrafiq
PENGARUH PENGGUNAAN MEDIA SOSIAL DAN PEMASARAN DIGITAL TERHADAP KINERJA UMKM
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Name="List Table 4 Accent 6"></w:LsdException> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6"></w:LsdException> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 6"></w:LsdException> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 6"></w:LsdException> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Mention"></w:LsdException> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Smart Hyperlink"></w:LsdException> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Hashtag"></w:LsdException> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Unresolved Mention"></w:LsdException> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Smart Link"></w:LsdException> </w:LatentStyles> </xml><![endif]--><!-- [if gte mso 10]> <![endif]--> Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan media sosial dan pemasaran digital terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). Dengan menggunakan pendekatan kuantitatif, penelitian ini menguji dua hipotesis utama. Hasil analisis statistik menunjukkan bahwa penggunaan media sosial secara signifikan memengaruhi kinerja UMKM. Media sosial membantu meningkatkan efisiensi pemasaran, memperkuat hubungan dengan pelanggan, serta menurunkan biaya operasional, yang berdampak positif pada kinerja bisnis. Selain itu, pemasaran digital juga terbukti berpengaruh signifikan terhadap kinerja UMKM. Pemasaran digital memungkinkan UMKM memperluas jangkauan pasar, meningkatkan kesadaran dan loyalitas merek, serta memperkuat keterlibatan konsumen, sehingga mendorong pertumbuhan dan keberlanjutan bisnis. Penelitian ini menyimpulkan bahwa adopsi media sosial dan pemasaran digital secara efektif merupakan strategi penting bagi UMKM untuk meningkatkan daya saing dan kinerja bisnis. Keywords: penggunaan media sosial, pemasaran digital, kinerja UMKM
: penggunaan media sosial, pemasaran digital, kinerja UMKM
Copyright (c) 2024 M Faizal Sapthiarsyah, Dewi Junita
PENGARUH GOOD UNIVERSITY GOVERNANCE DAN KOMPETENSI DOSEN TERHADAP KINERJA ORGANISASI (SUATU STUDI PADA FAKULTAS EKONOMI DAN BISNIS PERGURUAN TINGGI SWASTA DI KOTA PEKANBARU)
RINGKASAN PTS merupakan institusi pendidikan tinggi milik masyarakat yang menyelenggarakan pendidikan tinggi berdasarkan mandat akademik yang diberikan pemerintah dan pendelegasian wewenang pengelolaan oleh yayasan. Untuk melaksanakan pendidikan yang bermutu dan manajemen yang akuntabel perlu pengaturan tatakelola yang baik dan benar. Hal-hal yang seperti jobdesk dan SOP kerja yang tidak dilaksanakan, tidak ada transparansi antara pimpinan dengan dosen serta tenaga kependidikan, tidak jelasnya jenjang karir di fakultas, tidak adanya pengawasan yang baik yang membuat penurunan kinerja baik tenaga pendidik maupun tenaga kependidikan, sehingga akan berdampak terhadap kualitas pelayanan kepada mahasiswa. Hal inilah yang menjadi dampak terhadap jumlah siswa baru yang diterima khususnya pada perguruan tinggi swasta. Hasil penelitian terlihat bahwa secara parsial variabel transparansi dan kompetensi dosen berpengaruh secara signifikan terhadap kinerja fakultas ekonomi dan bisnis. Kata Kunci : Good University Governance, Perguruan Tinggi Swasta
Good University Governance, Perguruan Tinggi Swasta
Copyright (c) 2024 Liviawati Liviawati, Gusmarila Eka Putri, Aljufri Aljufri
PERAN AKREDITASI DAN BUDAYA MUTU DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI
This study aims to examine the effect of accreditation on university performance directly and indirectly through quality culture as a mediator. This research is a quantitative study that uses sampling techniques referring to the advice of (Hair, 2010) which states that in survey research, the ideal sample size is between 5 to 20 times the number of items of all research variables used. The population of this study were all private universities in Pekanbaru. Determination of sample size. This study determines the option of 10 x 12 items from the 3 research variables used, so that the minimum sample size targeted is 120 respondents. The data were analyzed using a structural equation model with a test tool using partial least square (PLS). The conclusion of this study supports all hypothesized relationships, such as the effect of accreditation on college performance and quality culture, the effect of quality culture on college performance, and the indirect effect of accreditation on college performance through quality culture. Although several studies have highlighted the important role of accreditation in the literature, accreditation alone cannot improve college performance in Indonesia, and Pekanbaru is no exception
Accreditation, Quality Culture, Higher Education Performance
Copyright (c) 2024 Reni Farwitawati, Arini Arini, Masirun Masirun, Souvya Fithrie
Pajak Pertambahan Nilai (PPN) yang lebih dikenal dengan pajak konsumsi merupakan bagian dari salah satu jenis pajak negara. PT. ABC merupakan perusahaan retail yang menjual buku dan alat tulis yang terdaftar sebagai PKP namun mempunyai keterbatasan dalam memenuhi kewajiban perpajakannya. Oleh karena itu, tujuan penelitian ini adalah menganalisis dan menjelaskan tata cara penghitungan tarif PPN yang berlaku, memahami proses penyetoran dan pelaporan PPN, serta mengukur tingkat kepatuhan dalam melaporkan SPT Masa PPN. Metode yang digunakan dalam penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan 2 jenis data yaitu data primer dan data sekunder. Data primer dalam penelitian ini berasal dari wawancara dan observasi langsung. Sedangkan data sekunder yang digunakan peneliti adalah dokumentasi melalui laporan SPT Masa PPN dari Direktorat Jenderal Pajak mengenai pelaksanaan dan kepatuhan pelaporan PPN. Dari hasil penelitian PT. ABC memiliki beberapa kriteria wajib pajak yang telah terpenuhi, yaitu telah terdaftar sebagai PKP, melaporkan SPT tepat waktu, tidak memiliki utang pajak, dan tidak memiliki catatan melakukan tindak pidana di bidang perpajakan. Value Added Tax (VAT), better known as consumption tax, is part of a type of state tax. PT. ABC is a retail company that sells books and stationery which is registered as PKP but has limitations in fulfilling its tax obligations. Therefore, the aim of this research is to analyze and explain the procedures for calculating the applicable VAT rates, understand the VAT deposit and reporting process, and measure the level of compliance in reporting Periodic VAT SPT. The method used in this research uses qualitative methods. This research uses 2 types of data, namely primary data and secondary data. Primary data in this research comes from interviews and direct observation. Meanwhile, the secondary data used by researchers is documentation through Periodic VAT SPT reports from the Directorate General of Taxes regarding the implementation and compliance of VAT reporting. From the research results of PT. ABC has several taxpayer criteria that have been met, namely having been registered as a PKP, reporting SPT on time, having no tax debt, and having no record of committing a crime in the field of taxation.
Consumption Tax, Value Added Tax (VAT), Taxable Entrepreneurs, and Taxable Goods.
Copyright (c) 2024 Divanda Oktavia Rizkita, Diarany Sucahyati
QUALIFICATION MISMATCH DAN DAMPAKNYA TERHADAP UPAH PEKERJA DI INDONESIA: HECKMAN TWO STEP METHOD
Studi ini bertujuan untuk menganalisis dampak ketidaksesuaian kualifikasi (qualification mismatch) terhadap upah tenaga kerja di Indonesia. Dengan menggunakan data SAKERNAS Agustus 2022, ketidaksesuaian kualifikasi diidentifikasi dengan menggunakan pendekatan kuantitatif. Pendekatan kuantitatif dalam mengidentifikasi ketidaksesuaian kualifikasi dilakukan dengan menggunakan metode normatif, di mana ketidaksesuaian vertikal diidentifikasi dengan membandingkan tingkat pendidikan dan klasifikasi pekerjaan (KBJI 1 digit), sedangkan ketidaksesuaian horizontal membandingkan klasifikasi jurusan pendidikan (ISCED-F 3 digit) dan klasifikasi pekerjaan (KBJI 3 digit). Data kemudian diolah dengan menggunakan metode Heckman Two Step untuk mengatasi bias seleksi pada sampel dan melihat dampak ketidaksesuaian kualifikasi terhadap upah, dengan alat analisis regresi probit dan regresi OLS (Ordinary Least Square). Hasil penelitian menunjukkan bahwa undereducation berpengaruh signifikan dengan koefisien negatif terhadap tingkat upah, yang menunjukkan bahwa kurangnya kualifikasi pendidikan berhubungan dengan penurunan upah yang signifikan bagi para pekerja. Sebaliknya, overeducation mempengaruhi upah dengan koefisien positif, yang menunjukkan bahwa memiliki kualifikasi pendidikan yang melebihi persyaratan pekerjaan dikaitkan dengan peningkatan upah. Ketidaksesuaian bidang studi (horizontal mismatch) dan ketidaksesuaian kualifikasi juga menunjukkan dampak negatif terhadap tingkat upah, yang menyoroti perlunya kebijakan pendidikan dan pelatihan yang sesuai dengan kebutuhan pasar tenaga kerja untuk mengurangi ketidaksesuaian ini dan meningkatkan kesejahteraan pekerja di Indonesia.
qualification mismatch, worker wages, two-step heckman
Copyright (c) 2024 Chris Yohanes Ginting, Elfindri Elfindri, Neng Kamarni
DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU FRAUD PADA JASA TRANSPORTASI BERBASIS ONLINE GOJEK
The objective of this study is to present, test, and analyze the effect of the Fraud Triangle dimensions (pressure, opportunity, and rationalization) on fraud behavior in Go-Jek online transportation services in Pekanbaru City. The study's sample criteria are Gojek driver partners residing in Pekanbaru City, with a particular focus on those employed as Go-Ride drivers. The study sample consisted of 96 respondents. The research method employed was the survey method, whereby primary data were collected from respondents through the distribution of questionnaires directly to Go-Jek driver partners in Pekanbaru City. The data were analyzed using the SPSS application program. The simultaneous test results indicate that pressure, opportunity, and rationalization exert a significant influence on fraud behavior on Gojek online transportation services in Pekanbaru City. The partial test results demonstrate that pressure and opportunity have an effect on fraud behavior on Gojek online transportation services in Pekanbaru City, whereas rationalization has no influence on fraud behavior on these services.
PENERAPAN APLIKASI SISBRO BERBASIS WEB DALAM MANENINGKATKAN MANAJEMEN PELANGGAN DI PT.DEACOM TEKNOLOGI
The development of technology has had a significant impact on human life, one of which is the internet, which allows everything to be done more efficiently. PT. Deacom Teknologi has become one of the telecommunications service companies in Sidenreng Rappang Regency. Managing customer data and payments has become a major challenge for PT. Deacom Teknologi as the company grows and the number of customers increases. The manual processes in this context cause various problems such as data errors and delays in payment tracking. To improve efficiency, this research aims to investigate the implementation of the web-based Sisbro application as a solution to facilitate customer data management and enhance payment process efficiency. This research adopts a qualitative analysis approach, emphasizing an in-depth description of the phenomenon under study. The implementation of the web-based Sisbro application at PT. Deacom Teknologi has had a significantly positive impact on improving customer management and the efficiency of the payment process.
Copyright (c) 2024 Gunawan Gunawan, Muhammad Rais Rahmat Razak, Wahyudi Sofyan
STRATEGI PENINGKATAN PEMASARAN TERHADAP JARINGAN INTERNET NIRKABEL (WIFI) PT. DEACOM TEKNOLOGI DI DESA SIPODECENG
Marketing strategy is one of the basics used in developing overall company planning, Wi-Fi has gained enormous public acceptance. The problem formulation in the strategy for improving wireless internet network (WIFI) marketing is maintaining good relationships with existing customers, increasing sales promotions, and customer relationship management systems help businesses understand customer needs, track interactions, and provide more personalized and responsive service. The aim of this research is to find and analyze the strategies used by PT. Deacom Technology in Sipodeceng Village to increase marketing of wireless internet networks (WiFi). In the current digital era, getting fast and stable internet access is very important, especially in rural areas where infrastructure is limited. The sample for this research was 57, the methods used in this research included observation, communication, and use of WiFi services. The research results show that PT. Deacom Technology must improve several marketing strategies, such as improving services, creating more efficient promotional programs, and increasing price adjustments. Therefore, PT. Deacom Technology to improve marketing of wireless internet networks (WIFI) in Sipodeceng Village is considered "good". The use of mobile devices such as smartphones, tablets and laptops has recently increased, increasing the demand for fast and reliable internet connections everywhere. As a result, many fields such as tourism, education, business, and industry are experiencing an increase in demand for fast and reliable Wi-Fi services. A communication strategy is a plan made consciously to overcome the difficulties a person faces in achieving communication goals. Stations sharing one radio frequency communication channel are a combination of computer and interface controller.
DINAMIKA PASAR KAKAO INTERNASIONAL: DAMPAK EKONOMI PADA PRODUKSI KAKAO DOMESTIK, HARGA DUNIA, INFLASI, DAN HARGA LOKAL
This study explores the dynamics of the international cocoa market and its impact on Indonesian cocoa exports by focusing on economic factors such as domestic production, world prices, inflation, and local prices. The main findings show that for cocoa exports to Malaysia, cocoa production and world cocoa prices have a positive and significant influence on export volumes, where an increase in production and world prices increases exports and strengthens bilateral trade. In contrast, domestic inflation shows no significant effect, while local prices have a significant negative impact, reducing exports as producers prefer the domestic market. In the context of exports to India, cocoa production showed no significant effect, due to a mismatch between increased production and international demand or quality and infrastructure issues. World cocoa prices are also insignificant, while local prices are positive and significant, encouraging producers to increase exports to maximize profits. For exports to the United States, cocoa production is positive and significant, reflecting strong demand from the US market. World cocoa prices have no significant effect, suggesting that other factors such as quality and trade policy determine export volumes more. Inflation is positive and significant, encouraging producers to focus on international markets as a way to coordinate exports.
Copyright (c) 2024 Rezka Yoli Amanda Rezka, Firwan Tan, Febriandi Prima Putra
PENGARUH PROGRAM PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH SIDENRENG RAPPANG
This research aims to look at the entrepreneurship education program for students as well as students' entrepreneurial interests in the entrepreneurship education program process at the Faculty of Economics and Business, Muhammadiyah University of Sidenreng Rappang. This research aims to see how much influence the entrepreneurship education program has on students' entrepreneurial interest.This research is quantitative research with a descriptive approach. The population in this study was 230 students at the Faculty of Economics and Business, Muhammadiyah Sidenrebg Rappang University from the 2020-2023 class using the Proportional Random Sampling technique formula as the sample method. The total number of samples was 23 students. The data collection techniques used in this research are observation, questionnaires, documentation and literature review. The data analysis technique used was validity and reliability testing, using the help of the IBM SPSS statistics 29 application.The results of this research show that from the results of the questionnaire, the recapitulation of the Entrepreneurship Education variable was 85.45%, in the "Strongly Agree" category. The recapitulation of the Entrepreneurial Interest variable was 88.13%, in the "Strongly Agree" category. And the influence of the Entrepreneurship Education Program at the Faculty of Economics and Business, Muhammadiyah Sidenreng Rappang University is categorized as "Influential/Significant". From the Annova test, the calculated F was obtained at 51,527 with a significance level of 0.001, this shows that the independent variable has a significant effect and the probability is far above 0.05, in part, t count (7,178) > t table (2,079), meaning that the Entrepreneurship Education Program has a significant effect. towards Entrepreneurial Interest of Students at the Faculty of Economics and Business, Muhammadiyah University of Sidenreng Rappang by 71%.
Entrepreneurship Education, Interest in Entrepreneurship
Copyright (c) 2024 Revy Mariska, Muh. Tamrin, Syahrir L
ANALISIS PENGGUNAAN APLIKASI KASIR TERHADAP EFEKTIVITAS PELAYANAN KONSUMEN PADA UMKM LAPATHU PS DI KECEMATAN PANCA RIJANG
In this period of improvements in science and innovation as well as high rivalry in an undeniably progressed business world, it makes it simpler for us to work rapidly and productively. Numerous MSMEs in the Panca Rijang sub-region have used cutting edge innovation in their business fields. One of them is executing a clerk application to oversee deals exchanges and make it more straightforward to gather monetary report information. An issue that is much of the time tracked down in endeavors to further develop client support is that shopping strikes are frequently not printed. The reason for this exploration is to figure out how the clerk application utilized by Lapathu PS UMKM further develops client care. The strategy utilized is subjective with the exploration objects being proprietors, workers and shoppers who do buy exchanges without receipts. Information assortment strategies are perception, meetings and documentation. This examination was directed at UMKM Lapathu PS, definitively on Jalan AP Pettarani No, 20. The exploration results show that in the wake of utilizing the clerk application at Lapathu PS MSMEs, the business cycle can be made more powerful and accelerate administration to customers. Keywords:
Digital Cashier Application, Consumer Service,UMKM
Copyright (c) 2024 Indar Novia Marlia, Muhammad Rais Rahmat Razak, Wahyudi Sofyan
PENGARUH MOTIVASI, RELATIONSHIP MARKETING DAN SERVICE QUALITY TERHADAP KEPUTUSAN PEMBELIAN GEN Z MUSLIM DI KAB. SINJAI DENGAN LOYALITAS KONSUMEN SEBAGAI VARAIBEL INTERVENING PADA SHOPEE
This study aims to determine the relationship between motivation, relationship marketing and service quality on purchasing decisions of Muslim Gen Z with consumer loyalty as an intervening variable. This study is a quantitative, causal associative study. Data were obtained through direct distribution of questionnaires to 230 respondents who are Muslim Gen Z in Sinjai Regency. The analysis method used is SEM-PLS. The results of the study found that motivation and relationship marketing have a positive but not significant effect on purchasing decisions. While service quality and consumer loyalty have a positive and significant effect on purchasing decisions. On the other hand, motivation, relationship marketing and service quality have a positive and significant effect on purchasing decisions of Muslim Gen Z through consumer loyalty as an intervening variable on Shopee. This shows that companies should focus on improving service quality and building consumer loyalty, as both have a significant impact on purchasing decisions. Relationship marketing strategies and understanding consumer motivation need to be optimized to strengthen loyalty, which in turn improves purchasing decisions.
Motivation, relationship marketing, service quality, consumer loyalty, purchasing decisions
Copyright (c) 2024 Maharani Dewi, Mustakim Muchlis, Muhammad Ikbal