JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober). Jurnal ini terakreditasi SINTA 5 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 156/C/C3/KPT/2026 tanggal 7 April 2026, tentang Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode 2 Tahun 2025), dimulai dari Volume 1 Nomor 3 Tahun 2023 sampai Volume 6 Nomor 2 Tahun 2028.
Pengaruh Penerapan E-Goverment, Transparansi dan Maturitas Sistem Pengendalian Internal (SPI) Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Buleleng
This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality
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Peran Harga, Brand Image dan Inovasi Produk dalam Meningkatkan Loyalitas Pelanggan Studi Kuantitatif pada Konsumen Motor Honda di Kabupaten Purworejo
This study aims to examine the influence of price, brand image, and product innovation on the level of customer loyalty of Honda motorcycles, especially in Purworejo Regency. The method used in this study is a quantitative approach with an explanatory design. Data collection was carried out by distributing questionnaires to 100 respondents with the following requirements: a minimum of 17 years old, domiciled in Purworejo Regency, have used or owned a Honda motorcycle for at least 1 year, and selected using a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression with the help of IBM SPSS Statistics 25. Before being analyzed, validity and reliability tests were conducted to determine the instrument can be used and a classical assumption test was conducted to ensure that the regression model meets statistical requirements. The results of the research analysis simultaneously show that price, brand image, and product innovation have a significant influence on customer loyalty. However, this is different from the partial test which indicates that only brand image has a significant influence in shaping customer loyalty. Brand image was also found to be the most dominant factor in increasing the tendency to repurchase, resistance to competing brands, and positive customer recommendations.
Pengaruh Storytelling Marketing terhadap Purchase Intention melalui Brand Experience dan Brand Engagement pada Produk Makeup Wardah di Kalangan Mahasiswa Kota Surabaya
Penelitian ini bertujuan untuk menganalisis pengaruh storytelling marketing terhadap purchase intention melalui brand experience dan brand engagement pada produk makeup Wardah di kalangan mahasiswa Kota Surabaya. Storytelling marketing menjadi strategi pemasaran yang digunakan untuk membangun hubungan emosional dan meningkatkan keterlibatan konsumen terhadap merek, khususnya dalam industri kosmetik yang kompetitif. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling yang melibatkan 180 mahasiswa aktif di perguruan tinggi Kota Surabaya yang pernah membeli atau menggunakan Wardah serta terpapar konten storytelling di media sosial. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode PLS-SEM dengan bantuan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa storytelling marketing tidak berpengaruh signifikan secara langsung terhadap purchase intention. Namun, storytelling marketing berpengaruh positif dan signifikan terhadap brand experience dan brand engagement, yang keduanya juga berpengaruh positif dan signifikan terhadap purchase intention. Brand engagement memediasi secara penuh pengaruh storytelling marketing terhadap purchase intention, serta brand experience juga memediasi hubungan tersebut.
Analisis Sistem Pengendalian Internal Atas Penjualan Barang Dagang Secara Online
Abstrak. Perkembangan teknologi informasi telah mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan sistem penjualan berbasis online. Meskipun memberi kemudahan, sistem ini juga menimbulkan tantangan baru, khususnya dalam hal pengendalian internal. Penelitian ini bertujuan untuk mengetahui sejauh mana UMKM di Kota Malang menerapkan pengendalian internal dalam aktivitas penjualan online, dengan fokus pada aspek seperti pengendalian lingkungan, penilaian risiko, aktivitas pengendalian, komunikasi, dan pemantauan. Menggunakan pendekatan deskriptif kualitatif melalui wawancara dan observasi, hasilnya menunjukkan bahwa sebagian besar UMKM belum menerapkan sistem pengendalian internal secara optimal, terutama dalam dokumentasi transaksi, pemisahan tugas, dan otorisasi pembayaran. Oleh karena itu, disarankan agar UMKM mulai menerapkan prinsip-prinsip dasar pengendalian internal sesuai dengan kapasitas dan kebutuhan usaha untuk menunjang kelangsungan dan kepercayaan pelanggan dalam kegiatan bisnis online.
Peran Etika Bisnis dalam Meningkatkan Loyalitas Konsumen
The development of Micro, Small, and Medium Enterprises (MSMEs) in the traditional culinary sector in Dumai City has shown significant growth, particularly in bolu kembojo products. Increasing competition requires business actors not only to focus on product quality but also to implement business ethics in their operations. This study aims to analyze the role of business ethics in enhancing customer loyalty toward bolu kembojo MSME products in Dumai City. This research employs a qualitative approach using a case study method, with informants consisting of MSME owners and consumers selected purposively. Data collection techniques include interviews, observations, and documentation, while data analysis is conducted using an interactive model involving data reduction, data display, and conclusion drawing. The findings indicate that the implementation of business ethics, such as honesty, responsibility, and good service, can enhance customer trust and satisfaction. These factors subsequently encourage repeat purchases and positive word-of-mouth recommendations. The implication of this study suggests that the application of business ethics is a crucial strategy for MSMEs in strengthening customer loyalty and sustaining business continuity.
Pengaruh Stres Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Mediasi
This study aims to analyze the effect of work stress and work environment on employee performance with job satisfaction as a mediating variable at PT X. This study uses a quantitative approach with a census method of 198 employees at PT X. Data were collected through an online questionnaire (Google Form) and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with the help of SmartPLS 4.0. Based on the results of the analysis that has been done, it was found that work stress has a negative and significant effect on employee performance. Meanwhile, the work environment has a positive and significant effect on employee performance. In addition, work stress has a negative and significant effect on job satisfaction. Then, the work environment has a positive and significant effect on job satisfaction, while job satisfaction has a significant effect on employee performance. In addition, job satisfaction is able to mediate the effect of work stress and work environment on employee performance. This study provides a theoretical contribution to strengthen the understanding of the role of job satisfaction as an important mechanism that connects work stress and work environment with employee performance. Management needs to manage work stress through a balanced workload and system arrangement and create a safe and comfortable work environment to improve employee satisfaction and performance. These findings underscore the importance of job satisfaction as a basis for formulating human resource policies. This study is limited by the number of respondents, which is not fully representative of the entire population due to difficulties in communicating with employees. Furthermore, limited access to the research location, which is located outside of Yogyakarta, resulted in the distribution and collection of questionnaires being conducted only through long-distance communication. Future researchers are advised to add other variables and use research subjects from different industrial sectors to obtain a more comprehensive and comparable understanding.
Pengaruh Kecerdasan Emosional pada Kepuasan Kerja dan Prestasi Kerja dengan Mediasi Kemampuan Adaptasi Karyawan
This study aims to analyze the influence of emotional intelligence on job satisfaction and job performance, with employee adaptability as a mediator. The subjects were employees of Kospin Jasa Regional Office (Kospin Jasa) in Yogyakarta and Central Java. A sample of 178 respondents was selected using a census technique and a questionnaire was distributed using Google Forms. The analysis tool used was Structural Equation Modeling (SEM) based on Partial Least Square (PLS) software. The results of this study indicate that employee adaptability has a positive and significant effect on job satisfaction, employee adaptability has a positive and significant effect on job performance, emotional intelligence has a positive and significant effect on employee performance, emotional intelligence has a positive and significant effect on job satisfaction, and the influence of emotional intelligence on job performance has a positive and significant effect. Employee adaptability acts as a positive mediator in the influence of emotional intelligence on job satisfaction. Employee adaptability can be interpreted as a positive mediator in the influence of emotional intelligence on job performance.
Analisis Persediaan Obat Keras di RSUD Inche Abdoel Moeis Samarinda Menggunakan Metode Economic Order Quantity (EOQ)
The management of ethical drug inventory is a crucial aspect of supporting the smooth delivery of healthcare services in hospitals. Improper management of ethical drugs can lead to stockouts or overstock, which results increased operational costs and the risk of drug expiration. This study aims to analyze the inventory control of ethical drugs at RSUD Inche Abdoel Moeis Samarinda using the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point methods. The data used in this study are the consumption of ethical drugs during 2024, obtained from the hospital’s Pharmacy Installation. The data analysis method involves calculating ordering and holding costs, determining the optimal order quantity using EOQ, and calculating Safety Stock and ROP to maintain drug availability during lead time. The results of this study indicate that the application of the EOQ method provides a more optimal and efficient order quantity compared to previous policies. Furthermore, Safety Stock and ROP calculations assist the hospital in preventing ethical drug shortages and creating a more structured ordering schedule. Thus, the implementation of EOQ, Safety Stock and ROP methods can improve the efficiency of ethical drug inventory management while supporting the continuity of healthcare services at RSUD Inche Abdoel Moeis Samarinda.
Makna Pelayanan Prima dari Perspektif Karyawan Hotel
This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.
Kontribusi Pajak Hiburan terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2021-2023
This research is driven by Law Number 1 of 2023 concerning Financial Relations between the Central Government and Regional Governments (HKPD), which reclassifies several taxes, including entertainment tax, into the Category of Goods and Services Tax (PBJT). This policy is further regulated by Surabaya City Regional Regulation Number 7 of 2023. This study aims to analyze the contribution of entertainment tax within the PBJT framework toward Surabaya's Local Generated Revenue (PAD) from 2021 to 2023. Using a descriptive quantitative approach, data were collected from the Surabaya City Budget Realization Report (LRA) and other official documents, then processed using RStudio. The results indicate that while entertainment tax realization increases annually, its contribution to Surabaya's PAD remains significantly low, averaging below 2%. This suggests that entertainment tax is not yet a primary source of revenue for the city. Based on these findings, the Surabaya City Government is expected to tighten supervision over entertainment transactions through digital systems to minimize fraud risks and conduct comprehensive data updates on new entertainment venues to maximize tax collection.
Pengaruh Employee Empowerment terhadap Employee Engagement Melalui Job Satisfaction pada Karyawan Corporate Secretary Bank Jatim
PT Bank Pembangunan Daerah Jawa Timur Tbk (“Bank Jatim”) is a regional-owned company engaged in banking. The main activity of this company is to collect and channel funds and provide other banking services to all customers in the East Java region. With the tagline "Yang Terbaik Untuk Anda", Bank Jatim maximizes the best potential ranging from services to the provision of products that continue to be developed and created technology-based to achieve BPD Regional Champion. It will not be achieved without the role of optimal human resources. The purpose of this study was to test and analyze the effect of employee empowerment on employee engagement through job satisfaction in employees of the corporate secretary division of Bank Jatim Surabaya Head Office. Where the employee empowerment variable has four indicators, the four of which will be studied, namely sense of meaning, sense of competence, self determination, impact. This research is causality research with a quantitative approach. Sampling technique used saturated samples with a total of 37 respondents in the corporate secretary division of Bank Jatim Surabaya Head Office. The statistical analysis used in this research is partial least square (PLS) with the help of smartPLS 3.0 software. The results of this study explain that employee empowerment has a positive and significant effect on employee engagement, employee empowerment has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee engagement. Job satisfaction is able to mediate the relationship between employee empowerment and employee engagement.
Pengaruh Psychological Safety terhadap Sustainable Innovation dengan Communication Behavior sebagai Variabel Mediasi
Abstract. This study aims to analyze the influence of psychological safety on sustainable innovation with communication behavior as a mediating variable. The research design used a quantitative approach with a survey method on employees of PT Morich Indo Fashion. Sampling was conducted using the Slovin formula and obtained respondents who were analyzed using Partial Least Squares (PLS). The results showed that psychological safety has a positive effect on sustainable innovation and communication behavior. In addition, communication behavior also has a positive effect on sustainable innovation and mediates the relationship between psychological safety and sustainable innovation. These findings emphasize the importance of creating a psychologically safe climate and effective communication to encourage sustainable innovation in organizations. Keywords: Psychological Safety; Communication Behavior; Sustainable Innovation; Partial Least Squares; Human Resource Management
Pengaruh Work-Life Imbalance terhadap Kinerja Layanan Nasabah pada Karyawan Perbankan yang Berstatus Mahasiswa di Kota Bandung
Abstract. This study aims to determine the effect of Work-Life Imbalance on Customer Service Performance among banking employees who are also university students in Bandung City. Dual roles as employees and students have the potential to create an imbalance between work and academic life, which may affect the quality of customer service. This study employed a quantitative approach with a sample of 25 respondents consisting of active banking employees who are currently pursuing higher education. Data were collected through questionnaires and analyzed using simple linear regression with the assistance of IBM SPSS software. The results indicate that Work-Life Imbalance has a significant effect on Customer Service Performance. The coefficient of determination (R Square) value of 0.837 shows that the Work-Life Imbalance variable explains 83.7% of the variance in Customer Service Performance, while the remaining percentage is influenced by other variables outside the scope of this study. Therefore, banking companies are expected to provide appropriate support for employees who carry dual roles as workers and students.
Pengaruh Kepemimpinan Transformasional dan Komunikasi Organisasi terhadap Kinerja Anggota Kepolisian Sektor Sejajaran Polres Solok dengan Disiplin sebagai Variabel Moderasi
This study is motivated by the importance of improving the performance of police officers as the frontline of public service, which is influenced by transformational leadership, organizational communication, and work discipline. In practice, variations in officer performance are still observed at police precincts under the Solok Police Department, as evidenced by differences in case resolution rates, service responsiveness, and the effectiveness of task execution. These conditions are suspected to be related to the suboptimal implementation of transformational leadership, organizational communication, and work discipline among officers. This study aims to analyze the influence of transformational leadership and organizational communication on police officer performance, as well as to test the role of work discipline as a moderating variable. The research method used is a quantitative approach with a field research design. The study population consisted of all 126 members of the police stations under the Solok Police Department, with a sample size of 124 respondents. Data collection was conducted by distributing questionnaires to police officers, which were then analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that transformational leadership has a positive and significant effect on member performance, with a coefficient of 0.754, a T-statistic of 3.550 (>1.96), and a P-value of 0.000 (<0.05); thus, the first hypothesis is accepted. Organizational communication has a negative and significant effect on performance with a coefficient of -0.615, a T-statistic of 2.509 (>1.96), and a P-value of 0.012 (<0.05). Work discipline does not moderate the effects of transformational leadership or organizational communication on performance, as both show insignificant results. In conclusion, improved police officer performance can be achieved through the implementation of effective transformational leadership and the strengthening of organizational communication.
Pengaruh Total Asset Turnover, Debt To Equity Ratio, dan Net Profit Margin terhadap Return Saham Perusahaan Ritel Bei 2021-2024
This study was conducted to evaluate the influence of Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) in predicting stock return fluctuations. The study focuses on retail sector issuers listed on the Indonesian Stock Exchange (IDX) between 2021 and 2024. Through the application of panel data regression analysis, the study determined that the Common Effects Model (CEM) is the most appropriate estimation method. This decision was made based on a series of tests including the Chow Test and the Lagrange Multiplier. Although classical assumption testing showed symptoms of heteroscedasticity, this problem was addressed using the EGLS (cross-sector weighting) Panel method to ensure the validity of the estimates. Based on partial testing, it is found that TATO and NPM variables have a positive and significant contribution to stock returns, while DER is found to have no significant effect. Collectively, all independent variables had a significant effect, with the Adjusted R-Square value reaching 27.80%. This indicates that for investors in the retail sector, profitability and operational efficiency are important indicators in making investment decisions.
Analisis Implementasi Manajemen Kinerja terhadap Peningkatan Kinerja Pegawai dan Kualitas Pelayanan di RSUD Dr. Adnaan WD Payakumbuh
This study was motivated by the gap between employee performance evaluations and the quality of health services at Dr. Adnaan WD Payakumbuh Regional General Hospital. Although the majority of employees received a “Good” performance rating through the e-Kinerja system and SKP, the public still complained about slow service, long lines, a lack of empathy among staff, and poor coordination between units. This study aims to analyze the implementation of performance management in relation to improvements in employee performance and the quality of healthcare services. The research method employs a descriptive qualitative approach, utilizing data collection techniques such as in-depth interviews, observations, and documentation involving hospital management, medical and non-medical staff, as well as patients. Data analysis utilizes the Miles and Huberman model through data reduction, data presentation, and drawing conclusions. The results indicate that the implementation of performance management is not yet optimal because it remains administratively oriented and has not been integrated with service quality. Issues were identified in the areas of human resources, facilities, coordination, supervision, as well as low levels of empathy and service responsiveness. The study concludes that the performance management system does not yet fully support improvements in the quality of healthcare services; therefore, an evaluation based on service outcomes and patient satisfaction is required.
Perbandingan Harga Saham Perusahaan Restoran Makanan Cepat Saji di BEI Sebelum dan Sesudah Gencatan Senjata Palestina-Israel 19 Januari 2025
This study aims to analyze the differences in stock prices before and after the Palestine-Israel ceasefire in fast-food companies, Pizza Hut and KFC. International events can influence investor perceptions, which are reflected in stock price movements in the capital market. This research employs a comparative quantitative approach using stock price data over a period of 30 days before and 30 days after the ceasefire event. The data utilized are secondary data analyzed through descriptive statistics, normality testing, and hypothesis testing. The descriptive results indicate that the average stock price of PZZA increased after the event, suggesting more stable price movements. In contrast, FAST experienced a decline in average stock prices. The normality test results show that PZZA data are not normally distributed, whereas FAST data are normally distributed. The results reveal a significant difference in stock prices between the periods before and after the event for both companies. These findings suggest that geopolitical events are associated with changes in stock prices in the fast-food sector, although market responses differ across companies. Future research is recommended to expand the scope of objects and observation periods to obtain a more comprehensive understanding of market reactions to international events.
Analisis Indikator Kinerja Pembangunan Daerah: Pengaruh Indeks Pembangunan Manusia (Ipm), Kemiskinan Dan Pengangguran Terhadap Pertumbuhan Ekonomi Provinsi Sumatera Utara
Latar belakang penelitian ini berakar pada fenomena kemajuan yang tidak merata di antara indikator pembangunan di Sumatera Utara, di mana Indeks Pembangunan Manusia (IPM), meskipun diklasifikasikan dalam kategori “tinggi”, belum secara konsisten berkontribusi pada penurunan tingkat pengangguran. Tujuan utama penelitian ini adalah untuk menguji pengaruh IMB, tingkat kemiskinan, dan tingkat pengangguran terhadap pertumbuhan ekonomi di Provinsi Sumatera Utara. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda menggunakan data deret waktu dari tahun 2010 hingga 2025 yang bersumber dari BPS. Hasil penelitian menunjukkan bahwa secara simultan, IPM, kemiskinan, dan pengangguran secara signifikan mempengaruhi pertumbuhan ekonomi daerah. Secara parsial, IMB memiliki pengaruh positif dan signifikan, menunjukkan bahwa investasi dalam kualitas modal manusia meningkatkan produktivitas ekonomi. Sebaliknya, baik tingkat kemiskinan maupun tingkat pengangguran terbuka menunjukkan pengaruh negatif dan signifikan, yang menyiratkan bahwa peningkatan variabel-variabel ini cenderung menghambat ekspansi ekonomi. Lebih lanjut, variabel independen yang dimasukkan dalam model ini menjelaskan 49,49% variasi pertumbuhan ekonomi, sedangkan proporsi sisanya dijelaskan oleh faktor eksternal di luar cakupan penelitian ini. Hasil ini menyoroti pentingnya penerapan kebijakan yang menyelaraskan pengembangan sumber daya manusia dengan tuntutan pasar tenaga kerja untuk mengatasi masalah pengangguran terdidik.
Pengaruh Biaya Produksi dan Volume Penjualan terhadap Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Sektor Food and Beverage di BEI
This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Pt Kangklin Jaya Bersih Di Jakarta Selatan
Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja karyawan pada PT Kangklin Jaya Bersih di Jakarta Selatan. Metode yang digunakan adalah kuantitatif. Penelitian ini populasi sebanyak 150 karyawan dan teknik pengambilan sampel menggunakan rumus slovin dengan eror 5% dan diperoleh sampel sebanyak 86 responden. Analisis data menggunakan uji validitas, uji realibilitas, uji asumsi klasik, analisis regresi, koefisien korelasi, koefisien determinasi, uji hipotesis. Hasil penelitian ini adalah Disiplin kerja berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 4,371 + 0,800 X1. Nilai koefisien korelasi sebesar 0,853 artinya kedua variabel memiliki tingkat hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 72,7%. Uji hipotesis diperoleh hasil t hitung > t tabel atau (14,953 > 1,988). Hal tersebut juga diperkuat dengan nilai signifikansi < 0,05 atau (0,000 < 0,05). Lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 3,163 + 0,867 X2. Nilai koefisien korelasi sebesar 0,864 artinya kedua variabel memiliki tingkat hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 74,6%. Uji hipotesis diperoleh hasil t hitung > t tabel atau (15,694 > 1,988). Hal tersebut diperkuat dengan nilai signifikansi < 0,05 atau (0,000 < 0,05). Disiplin kerja dan lingkungan kerja secara simultan berpengaruh signifikan terhadap kinerja karyawan dengan persamaan regrensi Y = 1,468 + 0,390 X1 + 0,474 X2. Nilai koefisien korelasi diperoleh 0,887 artinya memiliki hubungan yang sangat kuat. Nilai koefisien determinasi sebesar 78,8% dan uji hipotesis diperoleh hasil F hitung > F tabel atau (153,833 > 3,11). Dengan demikian terbukti Ha3 diterima dan Ho3 ditolak. Hal ini juga diperkuat dengan nilai signifikansi < 0,05 (0,000 < 0,05). Artinya terdapat pengaruh yang signifikan antara disiplin kerja dan lingkungan kerja terhadap kinerja karyawan pada PT Kangklin Jaya Bersih Di Jakarta Selatan.
Pengaruh Inovasi Menu Produk Pastry dan Layanan Breakfast terhadap Kepuasan Tamu di Hotel Indigo Seminyak Bali
This study analyzes the effect of pastry menu innovation and breakfast service on guest satisfaction at Hotel Indigo Seminyak Bali. The increasing competition in the hospitality industry requires hotels to continuously improve service quality and guest experience. Menu innovation and breakfast service are key factors that directly influence guest satisfaction, particularly through the overall dining experience during guests’ stay. This research used a quantitative descriptive approach with data collected through questionnaires, observation, and documentation from 120 respondents selected using purposive sampling. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test with SPSS version 26. The results show that menu innovation has a positive and significant effect on guest satisfaction (p < 0.05). Breakfast service also has a positive and significant effect on guest satisfaction (p < 0.05). Simultaneously, both variables significantly influence guest satisfaction (F = 41.701). Among the two variables, breakfast service is the most dominant factor affecting guest satisfaction. These findings indicate that improving menu innovation and breakfast service can enhance guest satisfaction and strengthen competitiveness in the hospitality industry.
Strategi Pengembangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Ekonomi Kreatif di Kecamata Baros Kabupaten Serang
Baros District has the potential for creative economy-based Micro, Small, and Medium Enterprises (MSMEs) products that need to be strengthened, including products from the agricultural, livestock, crafts, food, and various other types of trade sectors. This study aims to analyze and assess the steps for developing creative economy-based MSMEs in Baros District, located in Serang Regency, Banten. The method applied is a qualitative approach through observation, interviews, document collection, and using a SWOT Matrix analysis to identify the strengths, weaknesses, opportunities, and challenges faced in developing creative economy-based MSMEs in Baros District, Serang Regency, Banten. Data sources used include the Head of Baros District, local village heads, academics, MSME actors, employees from the Serang Regency MSME Office, and MSME observers. This study lasted for one year. The appropriate strategy for developing MSMEs in Baros District is the SO (Growth) strategy, which utilizes existing strengths to increase competitiveness. The research revealed that MSMEs operating in the creative economy sector in Baros District still face various challenges in developing their businesses, such as limited capital, the use of simple production equipment, suboptimal marketing, a shortage of skilled labor, and limited use of technology and copyright registration for their products.
Analisa Optimalisasi Transisi Pelaporan SPT Tahunan Melalui Sistem Coretax untuk Ketepatan Pembayaran Wajib Pajak di KPP Pratama Sidoarjo Utara
Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.
Identifikasi Saham Undervalued Sektor Makanan dan Minuman Berbasis PER dan PBV (BEI 2021–2025)
Shares trading below their intrinsic value present compelling return opportunities, particularly for long‑term investors. This study aims to assess the valuation of eight food‑and‑beverage issuers listed on the Indonesia Stock Exchange (IDX) over the 2021–2025 period using two market‑based valuation instruments: the Price to Earnings Ratio (PER) and the Price to Book Value (PBV). A quantitative descriptive design was employed, and a purposive sampling technique selected eight issuers: INDF, ICBP, MYOR, ROTI, GOOD, CLEO, CMRY, and CAMP. The sectoral benchmarks obtained were an average industry PER of 22.64 times and an average industry PBV of 3.45 times. Comparative analysis reveals that INDF (PER 7.38x; PBV 0.59x), ICBP (PER 17.60x; PBV 1.83x), ROTI (PER 18.86x; PBV 2.47x), and CAMP (PER 16.59x; PBV 1.78x) are undervalued relative to the industry average and therefore merit consideration as buy candidates, while MYOR, GOOD, CLEO, and CMRY are overvalued. INDF emerges as the most attractive investment candidate because its PBV remained consistently below 1.00 throughout the observation window, a condition recognized in value‑investing literature as deeply undervalued. The findings reinforce the argument that combining PER and PBV serves as a reliable tool for identifying high‑potential stocks from a fundamental analysis perspective.
Pengaruh Kinerja Keuangan dan Regulasi e-IPO terhadap Underpricing Saham IPO di Bursa Efek Indonesia
This study aims to examine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and e-IPO regulation on the level of IPO underpricing on the Indonesia Stock Exchange during the 2021–2025 period. The research employs a causal quantitative approach using multiple linear regression analysis. Secondary data were collected from the prospectuses and financial statements of companies conducting Initial Public Offerings (IPOs).The results indicate that ROA does not have a significant effect on underpricing (significance value = 0.181). Similarly, DER is found to have no significant influence on underpricing (significance value = 0.268). The simultaneous test also shows a non-significant result, with an F-significance value of 0.120, suggesting that the independent variables collectively do not affect IPO underpricing. Furthermore, the coefficient of determination (R²) of 0.175 implies that only 17.5% of the variation in underpricing can be explained by the variables included in the model, while the remaining 82.5% is attributable to other factors outside the study, such as market sentiment, underwriter reputation, and oversubscription levels. These findings suggest that investors in the Indonesian IPO market tend to prioritize short-term capital gain opportunities rather than relying on firms’ financial fundamentals. Consequently, accounting-based indicators are not sufficiently influential in shaping stock prices during the first day of trading.