Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi
Journal Title : Riset Ilmu Manajemen Bisnis dan Akuntansi Initials : Rimba Frequency : Februari, Mei, Agustus dan November Print ISSN : 2988-7941 Online ISSN : 2988-6880 Editor in Chief : Gustita Arnawati Putri, SE.,M.Si DOI : 10.61132 Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia Riset Ilmu Manajemen Bisnis dan Akuntansi with e-ISSN : 2988-6880, p-ISSN : 2988-7941 is a journal devoted to the publication of scientific articles published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia. This journal focuses on publishing high-quality articles dedicated to all aspects of research, issues and the latest developments in the field of Management Science. Topics in this Journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment. This journal is published 1 year 4 times (February, May, August and November) Riset Ilmu Manajemen Bisnis dan Akuntansi published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia, in collaboration with universities and supported by the Asosiasi Pengelola Jurnal Indonesia. Indexed by : Journal Sponsors and Partners :
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Pengaruh Risiko Kredit dan Tingkat Likuiditas Terhadap Profitabilitas Perbankan Yang Terdaftar di BEI Periode Tahun 2018-2022
This study aims to analyze the effect of liquidity and credit risk on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Profitability is measured by Return on Assets (ROA), liquidity is proxied by the Loan to Deposit Ratio (LDR), while credit risk is measured using the Non-Performing Loan (NPL) ratio. The research employs a quantitative approach with multiple linear regression analysis to test the partial and simultaneous influence of the independent variables on profitability. Data were obtained from the annual financial reports of banks published on the IDX, covering a five-year observation period. The results of the analysis show that credit risk, as measured by NPL, has a significant negative effect on bank profitability. This finding reflects that the higher the NPL ratio, the lower the bank’s ability to generate returns on assets, emphasizing the importance of effective credit quality management. In contrast, the liquidity level measured by LDR demonstrates a positive but statistically insignificant effect on ROA. This suggests that although liquidity plays a role in supporting banking operations, its direct impact on profitability is relatively weak when considered independently. However, when examined simultaneously, both credit risk and liquidity significantly affect bank profitability. These findings imply that effective credit risk management is a crucial determinant of financial performance in the banking sector. High levels of non-performing loans can erode bank profits, while optimal liquidity management supports operational efficiency, even if its impact is not strongly significant in isolation. From a managerial perspective, banks need to strengthen monitoring of loan quality, implement more prudent credit policies, and adopt sustainable liquidity strategies to enhance profitability. For regulators, the results highlight the importance of supervising asset quality and ensuring adequate liquidity management in the banking system. This study contributes to the literature on banking performance by providing empirical evidence on the interaction between credit risk, liquidity, and profitability in the Indonesian banking sector.
Copyright (c) 2025 Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Audit Kepatuhan Prosedur Pelayanan terhadap Tingkat Kepuasan Pasien pada Puskesmas Prambon Kab. Nganjuk
This study aims to examine the influence of compliance audit on service procedures toward patient satisfaction at Prambon Public Health Center, Nganjuk Regency. The research is driven by concerns over a decline in the average number of patients in 2024 compared to previous years. This decline in patient visits is a key issue that prompted the need to investigate the relationship between compliance audits in service procedures and the resulting impact on patient satisfaction. A descriptive quantitative approach was used in this study, with 100 respondents for each variable. The sample was determined using probability sampling with a simple random sampling technique, involving both employees and patients who visited the health center during the period between 2021 and 2024. Data were collected through questionnaires, observations, and interviews to ensure a comprehensive understanding of the issue. The regression analysis revealed that service compliance audits have a significant impact on patient satisfaction, contributing 56.67% to the overall patient experience. This finding suggests that improving the service procedures through compliance audits can be a key factor in enhancing patient satisfaction at Prambon Public Health Center. The results of this study provide important insights for healthcare administrators, indicating that regular compliance audits should be integrated into healthcare management practices to maintain and improve patient satisfaction.
Pengaruh Beban Kerja dan Stres Kerja terhadap Produktivitas Karyawan pada PT Catur Mitra Sejati Sentosa
This study was conducted at PT Catur Mitra Sejati Sentosa, where high work pressure was observed due to daily production or sales targets that must be achieved within 8 working hours. Employees who fail to meet these targets are not allowed to leave on time, leading to increased workload and work stress. This condition is suspected to significantly affect employee productivity. The aim of this research is to examine the influence of workload and work stress on employee productivity, both partially and simultaneously. The research uses a quantitative approach with a survey method by distributing questionnaires to 51 respondents. Data analysis was carried out using SPSS version 26 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, and F-tests. The findings of the study indicate that workload has a significant effect on employee productivity, as does work stress. Both workload and work stress are positively correlated with lower productivity levels. Moreover, when assessed together, both variables also simultaneously influence productivity significantly. This suggests that the company’s high work pressure, driven by unmet targets, contributes directly to reduced work efficiency and increased stress. Therefore, the company needs to manage workload and work stress effectively, ensuring that work expectations are realistic and that employees are given adequate support to meet these expectations. Optimizing these factors can enhance employee productivity, reduce stress, and improve overall company performance.
Pengaruh Kompetensi dan Motivasi Kerja terhadap Kinerja Karyawan PT Indospec Asia
This study discusses the influence of competence and work motivation on employee performance at PT Indospec Asia. The purpose of this study is to determine the extent to which competence and work motivation influence employee performance at PT Indospec Asia. The type of research used is quantitative research. Data were collected through distributing questionnaires to 113 respondents, namely employees of PT Indospec Asia. The data analysis technique used is multiple linear regression with the help of SPSS 25 software. The tests carried out were t-test (partial), F-test (simultaneous), and coefficient of determination (R2). The results of the analysis show that competence partially has a significant influence on employee performance as evidenced by the t count of 10.481 which is greater than the t table of 1.658 and the sig value of 0.000 is less than 0.5. Work motivation also has a partial influence on employee performance as evidenced by the t count of 2.710 which is greater than the t table of 1.658, the sig value of 0.008 is less than 0.5. Simultaneously, both variables have a significant influence with f count 140.381 greater than f table 3.08 and sig value 0.000 less than 0.5. The coefficient of determination (R2) value of 0.713 or 0.71 employee performance variables can be influenced by competence and work motivation.
Pengaruh Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
The cosmetic and household goods industry in Indonesia continues to experience growth in line with increasing consumer demand and lifestyle changes. This sector plays an important role in supporting the national economy, but it is also vulnerable to fluctuations in market dynamics, global competition, and external challenges that may affect companies’ financial performance. The performance of these companies can be assessed through financial indicators, particularly profitability and solvency, which are often linked to firm value. This study aims to analyze the effect of profitability and solvency on firm value in the cosmetic and household goods subsector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research population consists of 11 companies, with 6 companies selected as the sample using purposive sampling techniques based on specific criteria. The data used are secondary data derived from financial statements obtained from the official IDX website (www.idx.co.id). The analytical method applied is quantitative with several statistical tests, including classical assumption tests, multiple linear regression, t-test, and F-test, assisted by SPSS version 22. The research findings indicate that profitability, proxied by Return on Assets (ROA), has a positive and significant partial effect on firm value (t-value 3.132 > t-table 2.04841). Solvency, proxied by the Debt to Equity Ratio (DER), also shows a positive and significant partial effect on firm value (t-value 5.810 > t-table 2.04841). Moreover, both profitability and solvency simultaneously have a positive and significant effect on firm value (F-value 86.997 > F-table 3.35). These results suggest that maintaining profitability and managing solvency effectively are key strategies for companies in enhancing firm value in a competitive market environment.
Pengaruh Inovasi Produk dan Strategi Promosi terhadap Daya Saing Produk Ice Cream Mixue di Jakarta
This study aims to analyze the influence of product innovation and promotion strategies on the competitiveness of Ice Cream Mixue products in Jakarta. A quantitative approach was used with a survey method through the distribution of questionnaires to 97 respondents. The data analysis technique applied was multiple linear regression with the help of SPSS software version 21. The results of the partial test (t-test) showed that product innovation had a positive and significant influence on product competitiveness, with a calculated t value of 4.785 greater than the table t of 1.985 and a significance level of 0.000 < 0.05. The promotional strategy also showed a positive and significant influence, with a calculated t value of 3.376 > t table and a significance of 0.001 < 0.05. Simultaneously (F test), the two independent variables have a significant effect on product competitiveness, with the F value calculated at 38.398 > F table 3.09 and the significance of 0.000 < 0.05. A determination coefficient (R²) of 0.450 indicates that 45% of the variation in the competitiveness of Mixue's products is influenced by product innovation and promotional strategies. These findings confirm that the combination of sustainable innovation and effective promotional strategies is a key factor in increasing the competitiveness of products in a competitive market like Jakarta. This research makes a practical contribution to the development of marketing strategies and product innovation in the food and beverage industry.
Pengaruh Budaya Kerja dan Disiplin Kerja terhadap Produktivitas Kinerja Karyawan di PT. CKL Indonesia Raya
PT. CKL Indonesia Raya is a national logistics company established in 2015 in Jakarta, providing services in land, sea, air, and export-import logistics. Recognized for its professionalism and discipline, the company was awarded “Airfreight Forwarder of the Year 2024” by Supply Chain Indonesia. Employee productivity plays a crucial role in determining organizational success, and factors such as work culture and discipline are key in shaping a productive and competitive work environment. This study aimed to analyze the influence of work culture and discipline on employee productivity at PT. CKL Indonesia Raya. The research employed a quantitative method with a survey approach, using questionnaires distributed to 86 employees as respondents. Validity and reliability tests confirmed the appropriateness of the instrument. Data analysis was conducted using t-tests and F-tests. The results showed that both work culture and discipline had significant partial effects on employee productivity (t-count = 4.550 and 5.116 > t-table = 1.663; sig. = 0.001 < 0.05). Furthermore, the simultaneous test indicated a significant combined effect (F-count = 125.092 > F-table = 3.10; sig. = 0.001 < 0.05). These findings demonstrate that strong work culture and high discipline significantly contribute to enhancing employee productivity. Therefore, companies are advised to strengthen these factors through consistent policies, clear communication, and fair implementation to further improve employee performance and organizational competitiveness in the logistics industry.advised to strengthen both through fair and consistent policies to improve performance and competitiveness.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Karyawan Pegawai Kantor Pusat Pelatihan Sumber Daya Manusia Ekspor dan Jasa Perdagangan Jakarta
The performance of a company is highly influenced by its employees. Therefore, human resources deserve substantial attention from management, particularly regarding employee discipline, work quality, and the potential to improve work discipline. This study employed a quantitative descriptive method with a sample of 95 respondents. Data were collected through observation, interviews, questionnaires, and documentation. The findings reveal a significant partial effect between work discipline and employee performance, as demonstrated by the results of the t-test (probability value 0.000; t-value 3.369 > t-table 1.66159). Furthermore, there is a significant partial influence between work motivation and employee performance, as evidenced by the t-test results (probability value 0.000; t-value 4.251 > t-table 1.66159). In addition, a significant simultaneous effect of work motivation and work discipline on employee performance was identified at the Head Office of Export and Trade Services Human Resources Training. This was confirmed by the F-test results (probability value 0.000; F-value 9.598 > F-table 2.70). These results indicate that both work discipline and work motivation play a critical role in shaping employee performance. Strengthening employee discipline and motivation can therefore enhance organizational effectiveness and lead to improved performance outcomes. This study underscores the importance of human resource management practices focused on discipline and motivation as key drivers of organizational success and sustainable performance improvements in service-oriented institutions.
Analisis Dampak Digital Payment pada Pengendalian Internal Penerimaan di Hotel Grand Hyatt Bali
The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.
Pengaruh Harga, Cita Rasa, dan Lokasi terhadap Minat Beli Konsumen Elo Pia Kediri
This study aimed to better understand how factors like price, taste, and location affect how much consumers want to buy Elo Pia Kediri products. The research used a quantitative method because it helps collect objective and measurable information that can be analyzed using statistics to make clear conclusions. The data came from two main places: primary and secondary sources. Primary data was gathered directly from consumers through questionnaires that asked about price, taste, location, and how much they wanted to buy the product. Secondary data was collected from books, articles, and other documents related to the topic. The study included all consumers who had bought Elo Pia Kediri products. However, since the total number of people wasn’t known and was quite large, the researcher selected a representative group. The sample size was 96 people. The method used to choose participants was accidental sampling, which means people were selected randomly or by chance as they were met at the research location and agreed to take part. The results showed that price has a big effect on how much consumers want to buy the product. This means the prices set by Elo Pia Kediri match what consumers can afford and what they think is fair, which helps them decide to buy. When prices are seen as fair, affordable, and matching the quality of the product, it encourages people to make purchases. Taste also strongly influences buying interest. When a product has a tasty and unique flavor that fits what people like, it makes them interested in buying it. Taste is an emotional factor that affects how happy consumers are with the product and makes them want to buy it again. Location also plays a big role in how much people want to buy. A location that is easy to reach and close to where people usually go out makes it easier for them to buy Elo Pia Kediri products. The F test showed that together, price, taste, and location all have a significant impact on how much consumers want to buy the product.
Pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Nilai Perusahaan pada PT. Bank Muamalat Tahun 2016-2023
This study looks at how liquidity, profitability, and leverage laffect the value of a company, specifically PT Bank Muamalat Indonesia, between the years 2016 and 2023. It uses a quantitative and method and gets its data from published annual financial reports. All the financial reports from that time are considered the full set of data, but only 32 reports were chosen as a sample. These reports were picked based on specific criteria that match the variables being studied.The factors that are looked at are lliquidity, measuredl by the lCurrent Ratio (CR), profitabilityl measuredl by Returnl on Assetsl (ROA), and leveragel measured by and Debt tol Equity Ratiol (DER). The company valuel is measuredl byl Price to Book Value (PBV). The data was analyzed using SPSS software with methods like multiplel linear regression, t-test, and F-test.The findings show that liquidityl and leveragel have a strong positive effect on company value, while profitability has a negative effect.lWhen all threel factors are lconsidered together, they have a positive and significantl impact on company value. This suggests that internal factors like liquidity and profitability, and how a company uses debt are important in determining its overall lvalue. this study confirms based on the results obtained that internal company factors, especially liquidity, profitability, and capital structure, are important determinants in determining company value.
Copyright (c) 2025 Riset Ilmu Manajemen Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Brand Image, Product Quality dan Brand Ambassador Lee Min Ho terhadap Minat Beli Produk Skincare Sunscreen Azarine di Kecamatan Kota Kediri
This research aims to analyze the influence of brand image, product quality, and brand ambassador Lee Min Ho on consumer buying interest in Azarine sunscreen products in Kediri city district. This study uses a quantitative method with an associative approach. The sampling method employed is Non-Probability Sampling with purposive sampling technique. In this study, data collection was conducted using a questionnaire distributed to 130 respondents. The analytical techniques used in this research include validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, t-test (partial), F-test (simultaneous), and coefficient of determination test (R2) analyzed using SPSS 26 software. The results show that partially, the brand image variable does not have a significant effect on buying interest, indicated by a significance value of 0.555 > 0.05. The product quality variable partially has a significant effect on purchase interest with a significance value of 0.041 < 0.05, and the brand ambassador variable partially has a significant effect on purchase interest with a significance value of 0.000 < 0.05. Simultaneously, brand image, product quality, and brand ambassador have a positive and significant effect on purchase interest for Azarine sunscreen products in Kediri city district, with a significance value of 0.000 < 0.05. The coefficient of determination value of 0.581 indicates that 58.1% of the variation in consumer purchase interest can be explained by the three variables: brand image, product quality, and brand ambassador, while the remaining 41.9% is influenced by other external factors outside these variables.
Copyright (c) 2025 Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Disiplin Kerja dan Kompensasi terhadap Kepuasan Kerja Pegawai pada Biro Organisasi dan Sumber Daya Manusia Aparatur Kementerian Pertanian
This study aims to determine the effect of work discipline and compensation on employee job satisfaction at the Bureau of Organization and Human Resources of the Ministry of Agriculture. This research is motivated by the importance of proper work discipline and compensation in increasing employee job satisfaction. The method used in this research is quantitative method with descriptive approach. The data collection technique was carried out through distributing questionnaires to 85 respondents who were employees of the agency. The data analysis technique uses validity, reliability, multiple linear regression, t test, f test, and the coefficient of determination. The results of this study obtained using the t test that work discipline partially has a positive and significant effect on employee job satisfaction with a significance result of 0.000 <0.05 and the t test results show Tcount 3.656> Ttable 1.989. Compensation partially has a positive and significant effect on employee job satisfaction with a significance result of 0.000 < 0.05 and the t test results show Tcount 7.066 > Ttable 1.989. Work discipline and compensation simultaneously have a positive and significant effect on employee job satisfaction with a significance result of 0.000 < 0.05 and the f test results show Fcount of 62.960> Ftable 3.11. The coefficient of determination test found that the two independent variables had an effect of 60.6% on employee job satisfaction.
Analisis Kondisi Perekonomian Indonesia 2020-2024
The 2020–2024 period is a crucial time for the Indonesian economy, which is facing severe pressure due to the COVID-19 pandemic and global economic dynamics. This study aims to analyze the development of the national economic condition over the past five years through key macroeconomic indicators, such as Gross Domestic Product (GDP), Foreign Direct Investment (FDI), forest area, industrial sector contribution, high-tech exports, domestic credit, trade in goods, and gross national income per capita (GNI per capita). The method used is descriptive quantitative based on data from the Central Statistics Agency (BPS) and secondary sources from national and international institutions. The results show that despite a contraction in 2020 due to the pandemic, the recovery process has been rapid since 2021, with stable economic growth in the range of 5% until 2024. Increased GNI per capita, improved foreign investment flows, and the expansion of economic digitalization are key factors strengthening national resilience. However, challenges remain, such as a decline in the industrial sector's contribution and a reduction in forest area. These findings confirm that Indonesia's economic development is moving toward a structural transformation oriented toward sustainability, sector diversification, and social inclusiveness. Overall, the 2020–2024 period reflects a phase of recovery and restructuring of the economic foundations toward achieving the Vision of a Golden Indonesia 2045 with global competitiveness.
Pengaruh Modal Intelektual terhadap Kinerja Bisnis UMKM Bidang Kreatif
Intellectual capital represents information that reflects the quality of human resources and the knowledge assets owned by a business unit. This study aims to examine the influence of intellectual capital on business performance in creative sector MSMEs, specifically in the fashion and beauty industries in Surabaya. Data were collected through questionnaires distributed to business owners to capture their understanding of the components of intellectual capital and its impact on business performance. The study employs a quantitative method with a correlational approach to analyze the relationships between variables. The results of significance tests indicate that intellectual capital overall has a notable impact on business performance. Specifically, Human Capital, Structural Capital, Relational Capital, Technological Capital, and Business Capital exert a positive influence, demonstrating that the quality of human resources, organizational structure, business relationships, technology utilization, and business assets are key factors in improving MSME performance. Conversely, Customer Capital shows a negative influence, highlighting the need for more effective strategies in managing and leveraging customer-related resources. These findings confirm that intellectual capital significantly affects the performance of creative sector MSMEs, suggesting that proper management and development of each component of intellectual capital is essential for enhancing competitiveness, sustaining growth, and ensuring the long-term success of small and medium enterprises.
Peran Lokasi Bisnis dalam Meningkatkan Usaha
Business location plays a crucial role in determining the success and development of a business, particularly for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze how business location influences the performance and sustainability of the Fresh and Healthy Juice MSME in Medan. The research method used is a qualitative descriptive approach, with data collection techniques through direct observation, interviews with business owners, and documentation of daily business activities. The results show that selecting a strategic location, namely on the main road and close to busy areas such as markets, schools, and offices, has a positive impact on increasing the number of customers and sales volume. Factors such as easy transportation access, environmental cleanliness, comfort of the place, and the attractive appearance of the store also support a positive product image in the eyes of consumers. In addition, an easily accessible location simplifies the distribution of raw materials and expands opportunities for word-of-mouth promotion. Based on the analysis, it can be concluded that the right business location is an important strategy in increasing competitiveness and business revenue. Therefore, for MSMEs, selecting a location that suits the target market needs to be carefully considered so that the business can grow sustainably.
Analisis Pengaruh Prestasi Akademik, Pengalaman Magang, Kompetensi dan Motivasi Kerja terhadap Kesiapan Kerja Mahasiswa/I Universitas Gunadarma Jurusan Manajamen Region Depok
This study aims to analyze the influence of academic achievement, internship experience, competence, and work motivation on the work readiness of Gunadarma University Management students in the Depok region. The research employed a quantitative method using primary data collected through questionnaires. A total of 250 valid responses were obtained using a non-probability sampling technique with purposive sampling. Data analysis was conducted using Smart PLS 4 software with several testing stages, including convergent validity, Average Variance Extracted (AVE), composite reliability, Cronbach’s alpha, discriminant validity, R-square test, predictive relevance (Q²), and hypothesis testing. The results indicate that academic achievement, internship experience, competence, and work motivation significantly influence students’ work readiness, both directly and indirectly. These findings highlight the importance of enhancing practical experience and internal motivation among students to better prepare them for the increasingly competitive job market.
Pengaruh Motivasi dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada Kantor Cabang Pegadaian Kelapa Dua Depok
This study aims to determine the effect of motivation and physical work environment on employee performance at the Pegadaian Branch Office in Kelapa Dua, Depok. The method used is a quantitative approach with the distribution of questionnaires to 33 respondents as samples. This study uses a saturated sampling technique. The data analysis was conducted using IBM SPSS version 21 through validity tests, reliability tests, classic assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression tests, T tests, F tests, and determination coefficients. The results show that both motivation and physical work environment partially have a positive and significant effect on employee performance. Motivation contributes 50.4%, while the physical work environment contributes 50.9%. Simultaneously, both motivation and physical work environment together have an influence on employee performance of 63.8%. Meanwhile, the rest is influenced by other factors that were not examined in this research. Based on the results of this study, it can be concluded that increasing motivation and improving the physical work environment can effectively enhance employee performance. These findings are expected to serve as a reference for management in making human resource policy decisions. Future researchers are encouraged to increase the number of respondents and introduce other variables to obtain more detailed analysis results.
Peran Motivasi Kerja dalam Memediasi Pengaruh Lingkungan Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan pada PT. Nusantara Electric Tangerang
This study aims to determine the role of work motivation in mediating the influence of work environment and job satisfaction on employee performance of pt nusantara electric. The research method used is descriptive quantitative using a questionnaire. The data analysis technique used in this research is Path Analysis with the Structural Equation Modeling-Partial Least Square approach. Sampling in this study using saturated sampling technique, with a sample size of 58 employees. Data were collected through a questionnaire with a Likert scale which was processed using Microsoft Excel 2016 software and SmartPLS version 4.1.1.2. The results of this study indicate that work environment variables have no significant effect on employee performance. Job satisfaction variables have a positive and significant effect on employee performance. Work environment variables and job satisfaction have a positive and significant effect on work motivation. Work motivation variables have a positive and significant effect on employee performance. Work motivation variables are not able to mediate the effect of work environment on employee performance. Work motivation variables are able to mediate the effect of job satisfaction on employee performance.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai Kantor Imigrasi Kelas I Non TPI Depok
This study aims to determine the effect of work motivation and work discipline on employee performance at the Class I Non TPI Depok Immigration Office. The background of the study is based on the importance of the role of human resources in increasing organizational productivity. The method used is quantitative with data collection techniques through questionnaires to the entire population of 83 respondents using a saturated sampling method. Data analysis was carried out using multiple linear regression with the help of SPSS version 21. The results of the T-test of the study obtained showed that work motivation has a positive and significant effect (T count > T table), work discipline has a positive and significant effect (T count > T table) indicating that work motivation and work discipline have an important role in improving employee performance. The results of the F test show that work motivation and work discipline have a simultaneous effect on employee performance (F count > F table) at the Class I Non TPI Depok Immigration Office. The coefficient of determination test of 0.264 employee performance is explained by work motivation and work discipline.
Pengaruh Servant leadership terhadap Kinerja Pegawai melalui Teamwork sebagai Variabel Intervening pada BRIDA Provinsi Jambi
The purpose of this study is to determine the effect of servant leadership on employee performance through teamwork as an intervening variable at BRIDA Jambi Province. This type of research is quantitative research. The population in this study were all employees at BRIDA Jambi Province, totaling 40 people with a research sample of 40 people. Data collection used a questionnaire that had been tested for validity and reliability. The research analysis method used descriptive statistical analysis using the Structural Equation Model (SEM), with Smart PLS 4.0 Software (Partial Least Square) as a tool to process the data. The results of this study indicate that servant leadership has a positive and significant influence on employee performance, servant leadership has a positive and significant influence on teamwork, teamwork has a positive and significant influence on employee performance, servant leadership has a positive and significant influence on employee performance through teamwork as an intervening variable.
Analisis Implementasi Akuntansi Manajemen sebagai Pendorong Budaya Inovasi Digital dalam Meningkatkan Daya Saing pada PT Unilever Indonesia Tbk. 2024
Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.
Pengaruh Brand Ambassador dan Brand Awareness terhadap Keputusan Pembelian Snack Tos Tos Tortilla Chips pada Penggemar NCT Dream di Jakarta Barat
In the increasingly competitive snack food industry, companies need effective marketing strategies to attract consumer attention. One commonly used strategy is utilizing Brand Ambassadors and enhancing Brand Awareness to build a positive brand image in the minds of consumers. PT Dua Kelinci, as the producer of Tos Tos Tortilla Chips, has adopted this approach by collaborating with the South Korean idol group NCT Dream as its Brand Ambassador to expand market reach and attract K-pop fans in Indonesia. The problem in this research lies in the lack of understanding regarding the extent to which Brand Ambassador and Brand Awareness influence purchasing decisions. This study aims to determine the effect of Brand Ambassador and Brand Awareness on purchasing decisions of Tos Tos Tortilla Chips among NCT Dream fans in West Jakarta. The research method used is a quantitative approach through the distribution of questionnaires and analysis using data quality testing and multiple linear regression. The results show that both variables, Brand Ambassador and Brand Awareness, have a positive and significant influence, both partially and simultaneously, on purchasing decisions. This indicates that selecting the right public figure and maintaining a high level of Brand Awareness can increase consumer interest and purchasing decisions.
Peran Akuntansi Manajemen dalam Meningkatkan Efektivitas Tata Kelola Perusahaan di PT Ace Hardware Indonesia Tbk.
This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.
Pengaruh Kondisi Keuangan, Ukuran Perusahaan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
The study aimed to examine how earnings management, particularly in transportation, utilities, and infrastructure companies listed on the Indonesia Stock Exchange (IDX), is influenced by tax planning, company size, and financial condition. The research method employed quantitative secondary data analysis using inner model analysis and processed with SmartPLS 4.0. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. The results showed that financial condition had a positive impact on earnings management, while company size had a negative impact. Tax planning had no effect on earnings management. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. This broad sample size enhances the reliability of the findings, ensuring that they are representative of the sector as a whole. The data was gathered from publicly available financial statements, offering an accurate reflection of the companies' financial performance over the period in question. The results showed that financial condition had a positive impact on earnings management, suggesting that companies in better financial health are more likely to engage in earnings management practices. On the other hand, company size had a negative impact, indicating that larger companies may be subject to stricter regulatory scrutiny, thus limiting their ability to manipulate earnings. Interestingly, tax planning had no effect on earnings management, possibly indicating that companies may not view tax strategies as a significant driver of earnings management practices.
Pengaruh Persepsi Harga dan Service Quality terhadap Kepuasan Konsumen
This study aims to analyze the influence of price perception and service quality on customer satisfaction at Popo Kopitiam Tasikmalaya. The research method used is a survey with a quantitative approach. Data were collected through distributing questionnaires to 90 respondents who are active customers of Popo Kopitiam. Data analysis was conducted using multiple linear regression to determine the simultaneous and partial effects between the independent and dependent variables. The results showed that simultaneously, price perception and service quality have a significant effect on customer satisfaction. Partially, price perception has a significant effect on the level of customer satisfaction, indicating that assessing price according to product quality can increase satisfaction. Similarly, good service quality significantly influences customer satisfaction, indicating the importance of fast, friendly, and professional service. These findings indicate that the combination of competitive prices and optimal service is a major factor in building customer satisfaction at Popo Kopitiam Tasikmalaya.
Penerapan Program Pengendalian Internal terhadap Biaya Dibayar Dimuka oleh Kap XYZ
Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.
Pengaruh Internal Audit dan Whistleblowing System terhadap Pencegahan Fraud pada BRI Regional Audit Office Bandung
This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit and whistleblowing system partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit and whistleblowing system have a significant effect on fraud prevention both partially and simultaneously.
Pandangan Pelaku Ekonomi tentang Pentingnya Peranan Uang dalam Proses Interaksi dan Transaksi Harian
This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.