Journal Economic Management and Business
Journal Economic Management and Business adalah Jurnal Ilmiah bidang Ekonomi yang diterbitkan Fakultas Ekonomi dan Bisnis Universitas Dharmawanga, terbit dua kali setahun. Jurnal bermuatan hasil-hasil penelitian dan karya ilmiah terpilih meliputi berbagai cabang ilmu Ekonomi. P-Issn : 2985-525X E-Issn : 2985-5241
Copyright (c) 2026 Cover Jurnal https://creativecommons.org/licenses/by-nc-sa/4.0
Copyright (c) 2026 Daftar Isi https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH PERSEPSI HARGA DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN (Studi pada Toko Aroma Bakery Medan Amplas)
Penelitian ini bertujuan untuk menganalisis pengaruh persepsi harga dan brand image terhadap keputusan pembelian konsumen pada PT. Arma Anugerah Abadi (Toko Aroma Bakery Medan Amplas). Metode penelitian menggunakan pendekatan kuantitatif dengan teknik random sampling, melibatkan 94 responden konsumen. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa persepsi harga berpengaruh positif dan signifikan terhadap keputusan pembelian (thitung = 6,630 > ttabel = 1,986). Brand image juga berpengaruh positif dan signifikan (thitung = 9,107 > ttabel = 1,986). Secara simultan, kedua variabel berpengaruh signifikan terhadap keputusan pembelian (Fhitung = 387,949 > Ftabel = 3,096). Koefisien determinasi menunjukkan nilai R² = 0,895 yang berarti kedua variabel menjelaskan 89,5% variasi keputusan pembelian konsumen.
Copyright (c) 2026 Rosa Rachmawati, Ahmad Taufiq Harahap, Rani Rahim https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH FITUR APLIKASI DAN PELAYANAN MITRA TERHADAP KEPUASAN KONSUMEN PADA CV. MEDAN OJEK INDONESIA
Penelitian ini bertujuan untuk mengetahui pengaruh fitur aplikasi dan pelayanan mitra terhadap kepuasan konsumen pada CV. Medan Ojek Indonesia (M-Ojek). Teknik analisis data yang digunakan adalah uji reliabilitas, uji normalitas, dan regresi linier berganda. Sampel yang diteliti sebanyak 88 responden dari konsumen pengguna aplikasi M-Ojek di Kota Sibolga. Hasil penelitian secara parsial menunjukkan bahwa fitur aplikasi berpengaruh signifikan terhadap kepuasan konsumen (thitung = 3,894 > ttabel = 1,987; Sig. 0,001 < 0,05). Pelayanan mitra juga berpengaruh signifikan terhadap kepuasan konsumen (thitung = 2,312 > ttabel = 1,987; Sig. 0,023 < 0,05). Secara simultan, fitur aplikasi dan pelayanan mitra berpengaruh signifikan terhadap kepuasan konsumen (Fhitung = 19,048 > Ftabel = 3,10; Sig. 0,000 < 0,05). Nilai R Square sebesar 0,309 menunjukkan bahwa 30,9% kepuasan konsumen dipengaruhi oleh fitur aplikasi dan pelayanan mitra, sedangkan sisanya 69,1% dipengaruhi oleh variabel lain.
Copyright (c) 2026 Sherin Sugarin, Ngatno Sahputra, Rani Rahim https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH SARANA PRASARANA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PASIEN DALAM MEMILIH RUMAH SAKIT UMUM MADANI MEDAN
Penelitian ini bertujuan untuk menganalisis pengaruh sarana prasarana dan kualitas pelayanan terhadap keputusan pasien dalam memilih Rumah Sakit Umum Madani Medan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik analisis regresi linear berganda. Sampel penelitian sebanyak 100 responden yang ditentukan melalui metode random sampling. Pengumpulan data dilakukan melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa sarana prasarana berpengaruh signifikan terhadap keputusan pasien (thitung = 4,887 > ttabel = 1,660; sig. 0,000 < 0,05), kualitas pelayanan berpengaruh signifikan terhadap keputusan pasien (thitung = 4,207 > ttabel = 1,660; sig. 0,000 < 0,05), dan secara simultan kedua variabel berpengaruh signifikan (Fhitung = 310,276 > Ftabel = 3,09; sig. 0,000 < 0,05). Koefisien determinasi (R²) sebesar 0,862, yang berarti sarana prasarana dan kualitas pelayanan mampu menjelaskan 86,2% variasi keputusan pasien dalam memilih rumah sakit.
Copyright (c) 2026 Manna Wa Salwa Nasution, Ngatno Sahputra, Rani Rahim https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH ENDORSEMENT DAN KREDIBILITAS INFLUENCER TERHADAP MINAT BELI PRODUK PARFUM MORRIS PADA TOKOPEDIA (Studi pada Gen Z di Kabupaten Tasikmalaya)
Abstract: This study aims to analyze the effect of endorsement and influencer credibility on purchase intention for Morris Perfume products on Tokopedia, focusing on Generation Z in Tasikmalaya Regency. A quantitative method with a survey approach was employed, distributing questionnaires to 100 respondents selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that: (1) Endorsement has a positive and significant effect on purchase intention (B = 0.384; t = 5.006; p < 0.05); (2) Influencer credibility has a positive and significant effect on purchase intention (B = 0.456; t = 5.959; p < 0.05). Simultaneously, both variables explain 91.1% of purchase intention variation (R² = 0.911; F = 496.632; p < 0.05). Influencer credibility proved to be the dominant factor with a higher beta coefficient (0.527) compared to endorsement (0.442), suggesting that Gen Z consumers prioritize the perceived trustworthiness, expertise, and attractiveness of influencers when deciding to purchase Morris Perfume on Tokopedia.
Copyright (c) 2026 Faiz Basyar Sidiq https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kemudahan Penggunaan dan Pemasaran Digital terhadap Loyalitas Pelanggan pada Platform E-Commerce Shopee
This research aims to analyze the influence of ease of use and digital marketing on customer loyalty among Shopee users, specifically students of Universitas Cipasung Class of 2022. The research employs a quantitative approach with a descriptive-causal design. Data were collected via closed questionnaires from 85 respondents selected through purposive sampling. Data analysis techniques included classical assumption tests and multiple linear regression using SPSS. The results of the t-test indicate that Ease of Use has a positive but non-significant effect on Customer Loyalty (sig. 0.725 > 0.05). Conversely, Digital Marketing has a positive and significant impact on Customer Loyalty (sig. 0.000 < 0.05). Simultaneously, both variables significantly influence loyalty with an R-Square value of 0.497, meaning 49.7% of customer loyalty is explained by these variables.
Copyright (c) 2026 ihsan ahmad alkamal https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH CUSTOMER EXPERIENCE DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN ULANG DENGAN PERCEIVED VALUE SEBAGAI VARIABEL INTERVENING (STUDI DI HOTEL SANSET BEACH JEPARA)
The purpose of this study is to examine the effect of customer experience and brand image on repurchase intention with perceived value as an intervening variable (a study at Sanset Beach Hotel Jepara). This research is classified as descriptive quantitative research. The study was conducted at Sanset Beach Hotel Jepara. The population consisted of all guests staying at Sanset Beach Hotel Jepara, with the exact number unknown. The minimum sample size was determined using Hair’s formula, resulting in 85 respondents who were hotel guests. The research method was based on the positivism paradigm. Data were collected using a questionnaire. Data analysis was carried out using SmartPLS 4 through two main stages: (1) Measurement Model Evaluation (Outer Model) and (2) Structural Model Evaluation (Inner Model). The findings indicate that all hypotheses were accepted. Customer Experience and Brand Image have a positive and significant effect on Repurchase Intention as well as on Perceived Value. Perceived Value also has a positive and significant effect on Repurchase Intention and mediates the relationship between Customer Experience and Brand Image on Repurchase Intention. These findings confirm that enhancing customer experience and strengthening brand image can increase consumers’ perceived value, which in turn encourages repurchase intention
Copyright (c) 2026 Muhammad Zakiy' Askari, Nurul Komariyatin https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH BRAND IMAGE DAN PROMOSI TERHADAP LOYALITAS PELANGGAN PADA PENGGUNA PRODUK SKINCARE WARDAH DI KABUPATEN TASIKMALAYA
This study aims to analyze the influence of brand image and promotion on customer loyalty of Wardah skincare products in Tasikmalaya Regency. This research is motivated by the high use of skincare which is not always followed by loyalty to one particular brand so that consumers tend to switch brands. The method used is quantitative with a descriptive and verifiable approach. The research sample amounted to 85 respondents using purposive sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression, coefficient of determination (R²) test, and t-test. The results showed that brand image had a significant effect on customer loyalty with a significance value of 0.000 < 0.05 and t count 5.067 > 1.989. Promotion also had a significant effect with a significance value of 0.000 < 0.05 and t calculated 5.050 > 1.989. The R² value of 0.791 shows that customer loyalty is influenced by brand image and promotion by 79.1%.
Copyright (c) 2026 Ikmal Syabanul Haq https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Gaya Hidup Konsumtif, Literasi Keuangan dan Toleransi Risiko Terhadap Keputusan Berinvestasi Generasi Z Kecamatan Sukarame Kabupaten Tasikmalaya
This study bridges the divide between investment aspirations and real-world investment actions among Generation Z residents in Sukarame District, Tasikmalaya. Although many people express intentions to invest, most fail to follow through with execution. The research investigates how consumptive lifestyle patterns, financial knowledge levels, and risk tolerance shape investment choices. Employing a quantitative approach grounded in positivism, it relies on primary data collected through questionnaires from 105 participants selected via purposive sampling. Analysis involved multiple linear regression conducted with SPSS software. Results indicate that consumptive lifestyle, financial literacy, and risk tolerance both jointly and separately demonstrate a positive and significant effect on investment decisions. However, the general standard of investment decision-making remains moderate, highlighting the need to boost financial education and reduce excessive spending tendencies.
Copyright (c) 2026 Cindi alwin https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Penyelesaian Pembiayaan Kredit Pemilikan Rumah (KPR) Bermasalah (Studi Pada Bank BTN Kantor Cabang Syariah Medan)
This research aims to analyze the causes of problematic Home Ownership Credit (KPR) financing and find out the resolution strategies used by Bank BTN Syariah Medan Branch Office in handling this financing. The application of Home Ownership Credit (KPR) financing is popular with many people to own a house with the risk of financing problems which can affect the performance and stability of the bank. This research uses research methods with a qualitative approach, with data collection techniques including observation, interviews and documentation. Research informants include internal bank personnel who handle financing and customers who experience problematic Home Ownership Loan financing. The research results show that the causes of problematic Home Ownership Loan financing are influenced by two factors, namely internal factors related to the customer's personal circumstances such as decreasing income, lack of financial management skills, and indiscipline in making installment payments and external factors including economic conditions, increasing living costs, and unexpected expenses which affect the customer's ability to fulfill their obligations. In resolving problematic Home Ownership Loan financing, Bank BTN Syariah Medan Branch Office applies several resolution strategies, such as a persuasive approach to customers, restructuring financing through rescheduling, reconditioning and restructuring, as well as settlement through collateral auctions as a last resort if customers are unable to fulfill their obligations.
Copyright (c) 2026 Ruhiya Azarita Br Ginting, Muhammad Amri Nasution, Al Firah https://creativecommons.org/licenses/by-nc-sa/4.0
Dampak Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Pada Distributor Bahan Bangunan Di PT Vayata Senada Cemerlang
This study aims to determine and analyze the effect of service quality and price on customer satisfaction at the building materials distributor of PT Vayata Senada Cemerlang. Customer satisfaction is one of the important factors for companies in maintaining customers and increasing company competitiveness amid increasingly tight business competition. The research method used in this study is a quantitative method with descriptive and associative approaches. The population in this study consisted of all customers of PT Vayata Senada Cemerlang, with a sample of 83 respondents obtained through a questionnaire technique. The data analysis techniques used include validity test, reliability test, multiple linear regression analysis, t-test, F-test, and coefficient of determination using the SPSS program. The results of the study show that partially service quality has a positive but not significant effect on customer satisfaction, while price has a positive and significant effect on customer satisfaction. Simultaneously, service quality and price have a significant effect on customer satisfaction at PT Vayata Senada Cemerlang. This indicates that the better the service quality and the more appropriate the price offered, the higher the level of customer satisfaction will be. Based on these results, the company is expected to continuously improve service quality and set competitiveprices in order to increase customer satisfaction and maintain customer loyalty.
Copyright (c) 2026 Putri Fadhillah, Ahmad Taufiq Harahap, Al Firah https://creativecommons.org/licenses/by-nc-sa/4.0
DINAMIKA KINERJA PEMASARAN: ANALISIS PERAN MARKETING CAPABILITY, ENTREPRENEURIAL MARKETING, DAN SOCIAL MEDIA MARKETING
This study examines the declining marketing performance of furniture MSMEs in Jepara Regency, which is assumed to be influenced by marketing capability, entrepreneurial marketing, and social media marketing, as well as the mediating role of product innovation. The objective is to analyze the effect of these three variables on marketing performance with product innovation as a mediator. A quantitative descriptive approach was used with furniture MSMEs in Jepara Regency as the research object. Primary data were collected through questionnaires distributed to respondents. The population consisted of 3,945 MSMEs, and 98 samples were selected using purposive sampling and the Slovin formula. Data were measured using a 1–5 Likert scale and analyzed using the Partial Least Square (PLS) method with SmartPLS 3. The results show that marketing capability, entrepreneurial marketing, and social media marketing have a positive and significant effect on marketing performance and product innovation. Furthermore, product innovation significantly mediates the relationship between these variables and marketing performance
Copyright (c) 2026 Dadang Indra Purnama, Ali Ali https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH E-COMMERCE, PENGELOLAAN KEUANGAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA UMKM PADA UMKM SEBERANG ULU II KOTA PALEMBANG
The problems in this study are the suboptimal use of e-commerce, unstructured financial management, and limited human resource competencies, which affect the performance of MSMEs. The objective of this study is to identify and analyze the three dependent variables on MSME performance. The research method used is associative research and quantitative methods. The population in this study was Micro, Small, and Medium Enterprises (MSMEs) in the food sector in Seberang Ulu II District, Palembang City. The sample used a purposive sampling technique, with 25 MSMEs and 67 respondents. The data used were primary data. The data collection method used a questionnaire. Data testing used validity and reality tests. The data analysis technique used was multiple linear regression analysis with the help of SPSS version 25. The results show that e-commerce affects MSME performance, financial management affects MSME performance, and human resource competency affects MSME performance.
Copyright (c) 2026 Nurul Hutami Ningsih, Kurnia Krisna Hari, Mia Kusumawaty https://creativecommons.org/licenses/by-nc-sa/4.0
KARAKTERISTIK NARATIF DAN RETORIKA PENGUNGKAPAN MODAL INTELEKTUAL DALAM LAPORAN TAHUNAN PERUSAHAAN PERBANKAN BUMN DI INDONESIA
Intellectual capital disclosure (ICD) has evolved into a strategic instrument for corporate transparency since the enactment of PSAK No. 19. While previous studies focused heavily on quantitative indexing, the methodological novelty of this study lies in transitioning toward qualitative content analysis to decode narrative traits and implicit impression management. This study aims to evaluate the qualitative nature and rhetorical strategies embedded within the integrated annual reports of the four largest state-owned (BUMN) banking companies in Indonesia. Using a tiered coding mechanism, results indicate that despite massive digital investments driving granular monetary reporting in structural capital, human and relational capitals remain predominantly descriptive-normative. Furthermore, banks strategically shift narrative tones toward a forward-looking orientation as an impression management tool to obscure short-term financial performance fluctuations. This study provides crucial empirical insights for regulators to standardize narrative reporting frameworks for intangible assets.
Copyright (c) 2026 Umar Hamdan Nasution https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN (TOBIN’Q) PADA EMITEN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2021-2024
Company value is an important indicator that reflects investors' perception of the company's performance and prospects, especially in the property and real estate sectors that are experiencing development dynamics. This study aims to analyze the influence of Good Corporate Governance (GCG) and Sustainability Reporting on the value of the company (Tobin's Q) in property and real estate sector issuers listed on the Indonesian Sharia Stock Index (ISSI) for the 2021-2024 period. This study uses a quantitative approach with a causal associative method. The data used is secondary data in the form of annual reports, sustainability reports, and company financial statements published through the official website of the Financial Services Authority (OJK) and each company, using the Purposive Sampling technique. Data analysis was carried out using panel data regression with the Fixed Effect Model (FEM) model. The results of the study show that partially the Audit committee has a positive and significant effect on the company's value, while the board of directors, independent commissioners, and sustainability reporting do not have a significant effect on the company's value. This study concludes that other factors outside the model are more dominant in influencing the company's value. The implications of this study show that companies need to improve the effectiveness of governance and the quality of sustainability disclosures to increase investor confidence
Copyright (c) 2026 Intan Putri Rahayu https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Cybersecurity Disclosure dan Financial Flexibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada PT Telkom Indonesia Tbk Periode 2015–2024
This study examines the effect of cybersecurity disclosure and financial flexibility on firm value with profitability as an intervening variable at PT Telkom Indonesia Tbk for the period 2015–2024. Using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0, this study analyzes annual report data and financial statements over ten years. The outer model evaluation confirms satisfactory validity (AVE > 0.50) and reliability (CR > 0.70) for all constructs. The inner model results show that cybersecurity disclosure positively and significantly affects profitability (β = 0.412, t = 3.871) and firm value (β = 0.389, t = 3.652). Financial flexibility also positively affects profitability (β = 0.358, t = 3.214) and firm value (β = 0.271, t = 2.540). Profitability partially mediates both relationships. The model explains 58.1% variance in profitability and 67.3% in firm value. These findings confirm that transparency in cybersecurity risk management and financial buffer capacity are key determinants of investor confidence and firm value in the digital transformation era
Copyright (c) 2026 Yunus Nurhasan, Sri Mardiana, Sri Mardiana https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH DIGITALISASI KEUANGAN DAN LITERASI KEUANGAN TERHADAP INKLUSI KEUANGAN BERKELANJUTAN GENERASI Z DI ERA EKONOMI DIGITAL
The rapid advancement of digital technology has significantly transformed financial services and consumer financial behavior, particularly among Generation Z as digital natives. This study aims to examine the influence of financial digitalization and financial literacy on sustainable financial inclusion among Generation Z in the digital economy era. A quantitative approach was employed using a survey method with structured questionnaires. The study involved 145 Generation Z respondents aged 17–27 years in Indonesia who actively use digital financial services, selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that financial digitalization and financial literacy have a positive and significant effect on sustainable financial inclusion, both partially and simultaneously. These findings highlight that the success of sustainable financial inclusion depends not only on technological accessibility but also on individuals’ financial knowledge and responsible financial behavior.
Copyright (c) 2026 Purwita - Sari https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH EXPERIENTAL MARKETING DAN PHYSICAL ENVIRONMENT TERHADAP LOYALITAS PELANGGAN DENGAN CUSTOMER ENGANGEMENT SEBAGAI VARIABEL MEDIASI PADA TOMORO COFFEE JEPARA
This study aims to examine how Experiential Marketing and Physical Environment influence Customer Loyalty, with Customer Engagement acting as a mediating variable at Tomoro Coffee Jepara. The increasingly competitive coffee business requires companies not only to focus on product excellence but also on the experience provided to customers. Experiential Marketing plays an important role in developing sensory, emotional, cognitive, and social experiences, while the Physical Environment includes interior design, lighting, and café ambiance, all of which shape customer perceptions. This study employs a quantitative method with a survey approach. The sample consists of 130 respondents who are customers of Tomoro Coffee Jepara, selected using purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of SmartPLS 4.0. The findings indicate that Experiential Marketing has a significant positive effect on Customer Engagement, while the Physical Environment has a substantial but negative effect on Customer Engagement. Furthermore, Customer Engagement has a significant negative effect on Customer Loyalty. Meanwhile, the direct effect of Physical Environment on Customer Loyalty is found to be insignificant. Mediation testing reveals that Customer Engagement significantly mediates the relationship between Experiential Marketing and Physical Environment on Customer Loyalty. The R-Square value of 0.699 indicates that the model explains 69.9% of the variance in Customer Loyalty.
Copyright (c) 2026 april della lestari, Nurul Komaryatin https://creativecommons.org/licenses/by-nc-sa/4.0
The Mediating Role of Raḥmah in Enhancing the Social Welfare of MSEs through a Mangrove-Based Green Economy
This study examines the mediating role of raḥmah in enhancing the social welfare of mangrove-based Micro and Small Enterprises (MSEs) in South Sulawesi, Indonesia. Integrating Islamic Mercy Theory, Sustainable Development Theory, and Social Ecology Theory, this research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) on data from 240 MSE actors. The findings indicate that government policy, green economy models, and community participation significantly influence ecological awareness and the internalization of raḥmah. Furthermore, raḥmah and ecological awareness have direct positive effects on social welfare, while green economy practices and community participation exert indirect effects through raḥmah. The results highlight that social welfare is shaped not only by economic and policy factors but also by the integration of ethical values, ecological awareness, and collective engagement, contributing to a sustainable and inclusive mangrove-based development model.
Copyright (c) 2026 Hasanah https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Peran Digital Marketing Dalam Meningkatkan Volume Penjualan Pada PT. Mondelez Indonesia Di Medan
ABSTRACT - This research aims to analyze the role of digital marketing in increasing sales volume at PT. Mondelez Indonesia in Medan. This research uses a qualitative approach with data collection techniques through interviews, observation and documentation. Data analysis techniques are carried out through the stages of data reduction, data presentation, and drawing conclusions. The research results show that digital marketing plays a role in increasing the sales volume of PT products. Mondelez Indonesia, through the use of social media and marketplace platforms such as Shopee, the company is able to expand its marketing reach, increase brand awareness and attract consumer buying interest. The Shopee platform is one of the digital media that makes the largest contribution to sales of company products. However, its implementation has experienced several obstacles, such as the uneven level of consumer involvement, high levels of competition, and the use of digital data that has not been optimal in analyzing consumer behavior. Therefore, companies need to increase creativity in creating digital content, maximize the use of consumer data, and strengthen promotional strategies through various digital platforms so that the implementation of digital marketing can be more effective in increasing product sales volume.
Copyright (c) 2026 Dara AlFira, Ngatno Sahputra, Al Firah https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH CASH RATIO, DEBT TO ASSET RATIO DAN RETURN ON ASSETS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020–2024
Penelitian ini bertujuan untuk menganalisis pengaruh Cash Ratio, Debt to Asset Ratio (DAR), dan Return on Assets (ROA) terhadap Harga Saham pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Metode penelitian menggunakan analisis regresi linear berganda dengan uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial Cash Ratio tidak berpengaruh signifikan terhadap Harga Saham dengan nilai signifikansi 0,758, DAR sebesar 0,091, dan ROA sebesar 0,939. Secara simultan, Cash Ratio, DAR, dan ROA juga tidak berpengaruh signifikan terhadap Harga Saham dengan nilai signifikansi 0,141 dan F hitung 1,935 < F tabel 2,87. Nilai koefisien determinasi sebesar 13,9% menunjukkan bahwa Harga Saham lebih dipengaruhi oleh faktor lain di luar penelitian, seperti kondisi ekonomi makro, suku bunga, inflasi, dan sentimen pasar.
Copyright (c) 2026 Indri Syahputri Saragih, Asnahwati, M. Rizky Wijaya, Aisyah Azhar Adam https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Beban Kerja Terhadap Turnover Intention Dengan Dukungan Sosial Sebagai Variabel Moderasi
Beban kerja tinggi yang dialami oleh karyawan di Unit Pelayanan Pemenuhan Gizi (SPPG) dapat meningkatkan niat berhenti kerja karena tekanan kerja yang berlebihan mendorong karyawan untuk meninggalkan pekerjaan mereka. Dukungan sosial dianggap sebagai faktor penting dalam membantu karyawan mengatasi tekanan kerja dan memoderasi hubungan antara beban kerja dan niat berhenti kerja. Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja terhadap niat berhenti kerja, beban kerja terhadap dukungan sosial, dukungan sosial terhadap niat berhenti kerja, dan peran moderasi dukungan sosial. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif yang melibatkan seluruh 47 karyawan SPPG di Desa Wargakerta melalui teknik pengambilan sampel jenuh. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan PLS-SEM melalui SmartPLS. Hasil penelitian menunjukkan bahwa beban kerja memiliki pengaruh positif dan signifikan terhadap dukungan sosial dan niat berhenti kerja. Dukungan sosial tidak berpengaruh signifikan terhadap niat berhenti kerja tetapi secara signifikan memoderasi hubungan antara beban kerja dan niat berhenti kerja.
Copyright (c) 2026 Mochamad taofik Nur Rohman https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Desain Kemasan Dan Persepsi Kualitas Produk Terhadap Keputusan Pembelian Pada Booth Kopi Nescafe (Studi Kasus Pada Generasi Z Di Tasikmalaya)
This study aims to analyze the influence of packaging design and product quality perception on purchasing decisions at Nescafé coffee booths among Generation Z in Tasikmalaya. The research is motivated by increasing competition in the instant coffee industry and the decline in Nescafé’s Top Brand Index, indicating changes in consumer preferences. This study uses a quantitative approach with a survey method involving 100 respondents selected through purposive sampling. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination with IBM SPSS. The results indicate that packaging design has a positive and significant effect on purchasing decisions with a significance value of 0.000 < 0.05. Meanwhile, product quality perception does not significantly affect purchasing decisions with a significance value of 0.772 > 0.05. Simultaneously, both variables contribute 63% to purchasing decisions.
Copyright (c) 2026 Reza Silvia Az Zahra https://creativecommons.org/licenses/by-nc-sa/4.0
DETERMINASI PEMBERDAYAAN PEKERJA MIGRAN INDONESIA DI MALAYSIA: PERAN MANAJEMEN SDM, STRATEGI PEMASARAN, DAN LITERASI KEUANGAN
This study aims to analyze the determinants of Indonesian migrant workers’ empowerment in Malaysia through the roles of human resource management, marketing strategy, and financial literacy. A quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) was applied. Data were collected through questionnaires from 112 Indonesian migrant workers in Malaysia using purposive sampling. The findings reveal that human resource management, marketing strategy, and financial literacy positively and significantly influence migrant workers’ empowerment. Financial literacy emerged as the most dominant factor in improving economic independence, followed by human resource management and marketing strategy. The coefficient of determination indicates that the model has strong explanatory power for the empowerment variable. These results suggest that strengthening financial management capability, supported by effective HR practices and marketing skills, can encourage migrant workers to become independent economic actors. This study contributes theoretically and provides practical insights for sustainable empowerment policies.
Copyright (c) 2026 Hernita, Iwan Perwira, Arfiany, Nur Hidayah, Fismayatni Cholifah https://creativecommons.org/licenses/by-nc-sa/4.0
PERAN REFLEKSI ETIKA DALAM PEMBENTUKAN INTEGRITAS APARATUR KEPOLISIAN: PENGARUH ETIKA KERJA DAN KOMITMEN ORGANISASI DI POLRES PAREPARE
This study examines the influence of work ethic and organisational commitment on police integrity, with ethical reflection acting as a mediating variable at the Parepare Police Resort. Using a quantitative explanatory approach, the study involved 249 respondents selected from 660 personnel through the Slovin formula. Data were gathered using Likert-scale questionnaires and analysed with Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that work ethic and organisational commitment positively and significantly affect both ethical reflection and integrity. Ethical reflection also significantly influences integrity and partially mediates the relationship between work ethic, organisational commitment, and integrity. These results indicate that police integrity is shaped not only by organisational values and structural factors but also by the internalisation of ethical reflection. The study contributes to public sector human resource management theory and offers practical insights for strengthening ethics and integrity development within police institutions.
Copyright (c) 2026 Imran Nur Alim, Iwan Perwira, Hernita Hernita https://creativecommons.org/licenses/by-nc-sa/4.0
PENGUATAN KINERJA PEGAWAI MELALUI PELATIHAN DAN TINGKAT PENDIDIKAN: PERAN STRATEGIS CAREER PATH PADA DINAS PENDIDIKAN KABUPATEN GOWA
This study examines the effect of training and education level on employee performance through career path at the Department of Education in Gowa Regency. A quantitative approach was employed using a survey method involving 86 respondents selected through saturated sampling. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that training and education level significantly influence employee performance both directly and indirectly. Furthermore, training and education level significantly affect career path, which in turn positively impacts employee performance. A career path also plays a mediating role in strengthening the relationship between training, education level, and performance. These findings confirm that human resource development strategies should not only focus on improving competencies through training and education but also emphasise structured career development systems. This study contributes to the development of human resource management theory and provides practical implications for improving employee performance in public sector organisations.
Copyright (c) 2026 Risnawati Latif, Iwan Perwira, Hernita Hernita https://creativecommons.org/licenses/by-nc-sa/4.0
BRAND EQUITY, INOVASI PRODUK, DAN KEPUTUSAN PEMBELIAN: PERAN MEDIASI LOYALITAS MEREK DALAM KONTEKS PASAR HALAL
This study analyses the influence of brand equity and product innovation on purchase decisions through brand loyalty among consumers of Halal Network International (HNI) in South Sulawesi. The research applied a quantitative explanatory approach using SEM-PLS analysis on data collected from 160 HNI consumers. The findings reveal that brand equity significantly enhances brand loyalty, although it does not directly affect purchase decisions. Meanwhile, product innovation has a significant positive effect on both brand loyalty and purchase decisions. Brand loyalty was identified as the strongest determinant of purchase decisions. In addition, brand loyalty fully mediates the relationship between brand equity and purchase decisions, while partially mediating the influence of product innovation. These results suggest that consumer purchasing behaviour in the halal market is driven more by trust and emotional attachment to the brand than by brand strength alone, offering both theoretical and practical contributions to marketing strategy development.
Copyright (c) 2026 Syafruddin Syafruddin, Syafruddin Syafruddin, Hikmah Hikmah, Andi Batary Citta https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH GREEN HUMAN RESOURCE MANAGEMENT TERHADAP KINERJA BERKELANJUTAN UMKM MELALUI KAPABILITAS INOVASI PADA SEKTOR PENGOLAHAN DI MAMMINASATA
This study aims to examine the effect of Green Human Resource Management (GHRM) on the sustainable performance of SMEs by considering innovation capability as a mediating variable. The study is motivated by the increasing demand for SMEs to not only focus on economic performance but also address environmental and social sustainability issues. A quantitative approach with an explanatory design was employed, involving 170 SMEs in the processing sector in the Mamminasata region. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that GHRM has a positive and significant effect on sustainable performance, both directly and indirectly through innovation capability. These findings suggest that environmentally orientated human resource management practices can foster innovation that contributes to improved business sustainability. Innovation capability serves as a key mechanism in strengthening this relationship, particularly through process improvements and operational efficiency. This study highlights that SME sustainability is not solely determined by business scale but also by the ability to manage human resources effectively and continuously develop innovation.
Copyright (c) 2026 Dr. Iwan Perwira, SE, MM https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH KUALITAS PELAYANAN, PERSEPSI HARGA, DAN PROMOSI TERHADAP KEPUASAN PENGUNJUNG DI TAMAN WISATA DANAU SIOMBAK MARELAN
Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, persepsi harga, dan promosi terhadap kepuasan pengunjung di Taman Wisata Danau Siombak Marelan. Objek dalam penelitian ini adalah pengunjung Taman Wisata Danau Siombak Marelan. Penelitian ini menggunakan empat variabel, yaitu kualitas pelayanan (X1), persepsi harga (X2), promosi (X3), dan kepuasan pengunjung (Y). Populasi dalam penelitian ini adalah seluruh pengunjung yang pernah berkunjung ke Taman Wisata Danau Siombak Marelan. Jumlah sampel penelitian sebanyak 96 responden yang ditentukan menggunakan teknik non-probability sampling dengan metode purposive sampling. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Metode analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan pengunjung, persepsi harga berpengaruh positif dan signifikan terhadap kepuasan pengunjung, serta promosi berpengaruh positif dan signifikan terhadap kepuasan pengunjung di Taman Wisata Danau Siombak Marelan.
Copyright (c) 2026 Ekky Sulaiman https://creativecommons.org/licenses/by-nc-sa/4.0
PERAN PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM DALAM MEMPERKUAT PENCEGAHAN KECURANGAN STUDI PADA PT TUMBAKMAS NIAGASAKTI REGIONAL JAWA BARAT
Fraud within organizations poses a significant risk that may disrupt operational stability, reduce trust, and hinder the achievement of organizational objectives. Therefore, companies require effective control mechanisms to minimize potential misconduct. This study aims to analyze the role of internal control and whistleblowing systems in strengthening fraud prevention at PT Tumbakmas Niagasakti Regional West Java. A quantitative approach was employed using a survey method through questionnaires distributed to 132 employees as respondents. Data were analyzed using multiple linear regression with SPSS software. The findings indicate that internal control and whistleblowing systems contribute positively to fraud prevention, both partially and simultaneously. Effective internal control enhances supervision and compliance with procedures, while whistleblowing systems promote transparency and support early detection of unethical practices. The study highlights the importance of integrating control systems and reporting mechanisms to establish more accountable governance and strengthen organizational fraud prevention strategies.
Copyright (c) 2026 Fajar Noviardiansyah https://creativecommons.org/licenses/by-nc-sa/4.0
MANAJEMEN TALENTA BERBASIS AI (ARTIFICIAL INTELLIGENCE) DALAM MENINGKATKAN KOMPETENSI SUMBER DAYA MANUSIA (SDM) PADA BANK WAKAF MIKRO MAWARIDRUSSALAM KECAMATAN BATANG KUIS
Artificial Intelligence (AI) has become one of the most influential technological innovations in the digital era, significantly transforming various sectors, including human resource management. AI technology enables organizations to analyze data rapidly, identify patterns, and support automated decision-making processes, thereby improving employee competency development and talent management effectiveness. The implementation of AI in talent management allows Human Resources (HR) departments to identify employee potential more accurately and design personalized development programs. However, despite its benefits, AI adoption also presents challenges such as algorithmic bias and data privacy issues that may affect employee trust and the credibility of HR management. This research aims to analyze employee competency development in relation to talent management through the application of AI technology. The study applies a literature review approach, followed by interviews, Focus Group Discussions (FGD), and questionnaire development to identify research gaps and gain deeper insights. The expected outputs include scientific publications in accredited national journals and an ISBN-registered book, while the planned Technology Readiness Level (TRL) is at Level 1, focusing on the fundamental understanding of AI technology in talent management.
Copyright (c) 2026 Suhaila Husna Samosir, Mutawaqil Bilah Tumanggor, Muhammad Radian Syah, Riska Dwi Ananda, Maulida Syahputri https://creativecommons.org/licenses/by-nc-sa/4.0
Dinamika Global Penelitian Tax Planning Analisis Bibliometrik Dan Systematic Literature Review
This study examines the global dynamics of tax planning research through a Systematic Literature Review (SLR) and bibliometric approach. The research aims to identify publication trends, dominant themes, influential countries, and research gaps related to tax planning studies indexed in Scopus from 1954–2025. Data were analyzed using Biblioshiny to map scientific publication patterns, keyword co-occurrence, citation networks, and thematic developments. The findings indicate that tax planning research has increased significantly, particularly after 2010, driven by issues such as tax avoidance, digital taxation, BEPS, global tax governance, and global minimum tax policies. The United States, Canada, and China dominate scientific publications in this field. The study also reveals that profitability, leverage, corporate governance, and international tax regulations are the most frequently discussed determinants influencing tax planning practices. These findings provide a systematic and comprehensive understanding of the development of global tax planning research.
Copyright (c) 2026 Rocky Rocky https://creativecommons.org/licenses/by-nc-sa/4.0
The Role of Self-Efficacy and Locus of Control in Enhancing Employee Performance at Aceh Culture and Tourism Office
This research aims to examine the influence of self-efficacy and locus of control on employee performance at the Aceh Culture and Tourism Office. The research was motivated by the suboptimal performance of employees, which is presumed to be associated with individual psychological factors, particularly self-efficacy and locus of control. A quantitative approach with an associative research design was employed in this research. The population consisted of 249 employees of the Aceh Culture and Tourism Office, while 71 respondents were selected as samples using the Slovin sampling method. Data were collected through questionnaires using a Likert scale to measure self-efficacy, locus of control, and employee performance. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The findings indicate that self-efficacy has a positive effect on employee performance. In addition, locus of control also positively influences employee performance. Meanwhile, both self-efficacy and locus of control contribute significantly to improving employee performance. The research concludes that psychological factors play an important role in enhancing employee performance in the public sector. Organizations should strengthen employees’ self-confidence and promote positive self-control to improve work effectiveness and productivity.
Copyright (c) 2026 Syarifah Mauli Masyithah, Teuku Muhammad Syauqi, Nurrahmad Nurrahmad, Sisca Mediyanti, Leni Marlina, Syafira Yunidar, Awwaliah Awwaliah https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH KESELAMATAN KERJA, PENGEMBANGAN KARIR DAN PELATIHAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. SEGAR BERJAYA MAKMUR
This study aims to analyze the influence of Occupational Safety and Health (OSH), Career Development, and Job Training on Employee Work Productivity at PT. Segar Berjaya Makmur. The research method used was a quantitative method with an associative approach. The population of this study included all employees of the company, with a sample of 55 respondents. Data collection techniques were conducted through questionnaires, interviews, and documentation. Data analysis used validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) with the assistance of the SPSS program. The results showed that partially, Occupational Safety and Health, Career Development, and Job Training had a positive and significant effect on Employee Work Productivity. Simultaneously, the three variables also had a positive and significant effect, with an F-value of 49.563 and a significance value of 0.000 < 0.05.
Copyright (c) 2026 Wanda Virara, Ananda Fitriani Dewi https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Hedonic Shooping Motivations Dan Shooping Lifestyle Terhadap Keputusan Pembelian Dengan Peran Self -Congruity Sebagai Mediasi Di Simple Store
This study aims to determine the influence of Hedonic Shopping Motivations and Shopping Lifestyle on Purchase Decisions, with Self-Congruity as a mediating variable at Simple Store. This research employs a quantitative method using a questionnaire as the primary instrument. The population consists of all Simple Store consumers, the exact number of whom is unknown; therefore, an accidental sampling technique was applied. The minimum sample size was determined using the Hair formula, resulting in 100 respondents. Data were collected using a 5-point Likert scale and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4 software. The results indicate that hedonic shopping motivation and shopping lifestyle have a positive and significant effect on both purchase decisions and self-congruity. Furthermore, self-congruity significantly influences purchase decisions and serves as a mediating variable that strengthens the relationship between hedonic shopping motivations and shopping lifestyle toward purchase decisions. These findings confirm that self-congruity is a crucial psychological bridge that transforms consumers' emotional drives into actual purchasing actions at Simple Store
Copyright (c) 2026 Destria Issela Rhosa, Mohamad Rifqy Roosdhani https://creativecommons.org/licenses/by-nc-sa/4.0
Optimalisasi Produktivitas Lini Assembling Menggunakan Metode PDCA Pada Industri Otomotif
This study aims to analyze productivity improvements during the Start of Production (SOP) stage through the implementation of the Plan-Do-Check-Act (PDCA) method in an automotive manufacturing industry located in the GIIC Cikarang industrial area. The research focuses on the inability to achieve the production efficiency target of 95% due to limitations in workforce skills, production facility reliability, and component inventory management. The research method used was descriptive with a case study approach through observation, interviews, documentation, and analysis of production reports and Andon system data. The PDCA cycle was implemented systematically through problem identification, corrective action implementation, evaluation, and continuous improvement standardization. The results showed that the implementation of PDCA improved production process stability, reduced line stop disturbances, and increased work efficiency and productivity during the SOP stage. This research is expected to serve as a reference for manufacturing companies in implementing continuous improvement to enhance operational performance
Copyright (c) 2026 Pepen Komarudin https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Fitur Live Shopping, Interaktivitas Host Terhadap Minat Beli (Studi Kasus pada ]engguna TikTok Shop di Kabupaten Tasikmalaya)
The rapid advancement of digital technology has significantly transformed consumer behavior, particularly among Generation Z. This study investigates the influence of live shopping features and host interactivity on purchase intention among Generation Z TikTok Shop users in Tasikmalaya Regency. Employing a quantitative approach with descriptive and verificative methods, data were collected from 96 respondents through purposive sampling. Instrument validity and reliability were confirmed (Cronbach's Alpha = 0.876). Classical assumption tests verified normality, absence of multicollinearity, and homoscedasticity. Multiple linear regression analysis revealed that live shopping features (β = 0.683) and host interactivity (β = 0.311) each positively and significantly influence purchase intention, both partially and simultaneously (F = 102.965; sig. = 0.000). The R-Square value of 0.689 indicates both variables explain 68.9% of purchase intention variance. Businesses are advised to consistently optimize live shopping demonstrations and enhance host communication competencies to strengthen consumer engagement and conversion rates.
Copyright (c) 2026 nabila lutfiyyah lutfiyyah https://creativecommons.org/licenses/by-nc-sa/4.0
ANALISIS SISTEM EVALUASI KINERJA BERBASIS DIGITAL DAN WORK OVERLOAD DALAM MENINGKATKAN KINERJA KARYAWAN PADA PT PLN UP3 LUBUK PAKAM (PENDEKATAN KUALITATIF)
This study aims to analyze the implementation of a digital-based performance evaluation system and work overload in improving employee performance at PT PLN (Persero) UP3 Lubuk Pakam. This research employs a qualitative method using observation and literature review as data collection techniques. The findings indicate that the implementation of a digital-based performance evaluation system has been effective in enhancing efficiency, transparency, and accuracy in assessing employee performance. The system also contributes to improved employee discipline, productivity, and overall work quality. However, some employees experience work overload due to high work targets and the large number of tasks that must be completed within a limited time frame. Work overload can positively affect productivity in the short term; however, if it occurs continuously, it may lead to fatigue, work stress, and a decline in performance quality. Therefore, maintaining a balance between the use of digital systems and proper workload management is essential to achieve optimal employee performance
Copyright (c) 2026 dewi nur aisah https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH SELF CONTROL, GAYA HIDUP CASHLESS DAN BUY NOW PAY LATER TERHADAP PERILAKU PENGELOLAAN KEUANGAN MAHASISWA
Financial management behavior is an important aspect for students in maintaining financial stability amid the rapid development of digital financial technology. This study aims to analyze the effect of self control, cashless lifestyle, and Buy Now Pay Later on the financial management behavior of students at Universitas Pamulang. The study used a quantitative associative approach with purposive sampling involving 100 student respondents. Data were collected through Likert-scale questionnaires and analyzed using SPSS 27 through validity, reliability, classical assumption, simple regression, multiple regression, correlation, determination, t-test, and F-test procedures. The findings indicate that self control has a positive and significant effect on students’ financial management behavior. Cashless lifestyle also contributes positively to financial management behavior, while Buy Now Pay Later influences students’ financial decision-making and consumption behavior. Simultaneously, self control, cashless lifestyle, and Buy Now Pay Later explain 79.6% of the variation in students’ financial management behavior, indicating a strong combined effect. The results imply that improving self control and encouraging wise use of digital payment systems and Buy Now Pay Later services can strengthen students’ financial management behavior and support financial literacy in the digital era.
Copyright (c) 2026 Siti Nurul Fathimah, Evi Veronika Dewi, Muhammad Ikhsan Febriyanto, Erliana Erliana https://creativecommons.org/licenses/by-nc-sa/4.0
Green Human Resource Management dalam Mendukung Keberlanjutan Kinerja SDM
Sumber Daya Manusia berperan penting dalam memobilitas suatu organisasi atau perusahaan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif pada SDM yang telah memanfaatkan Green Human Resource Management (GHRM). Teknik analisis data yang digunakan adalah Statistical Package for The Social Sciences (SPSS) Versi 25, dengan metode pengambilan sampel menggunakan sampel jenuh. Hasil penelitian ini menunjukkan bahwa secara simultan Green Human Resource Management berkontribusi besar terhadap keberlanjutan kinerja sumber daya manusia yang terlihat dari nilai R2 sebersar 61,1%. Hal ini membuktikan bahwa teori pendekatan holistik dalam Green Human Resource Management lebih efektif daripada pendekatan secara parsial
Copyright (c) 2026 Sari Wulandari https://creativecommons.org/licenses/by-nc-sa/4.0