Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (EBiMA), e-ISSN: 2964-1594 and p-ISSN: 2964-0423 is a free and open-access journal published by the Research Division, YPMMA Institute, Indonesia. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation. All published article URLs will have a digital object identifier (DOI). Template (English) Template (Indonesia)
Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)
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Peran Kepuasan Kerja dalam Memediasi Pengaruh Karakteristik Perusahaan dan Budaya Organisasi terhadap Loyalitas Karyawan pada Bank Aceh Syariah Kantor Cabang Utama Banda Aceh
This study aims to analyze the influence of company characteristics and organizational culture on employee loyalty, with job satisfaction serving as a mediating variable at Bank Aceh Syariah Main Branch Office, Banda Aceh. The research employed a quantitative approach using an explanatory research design. The study population consisted of all employees, with a sample of 166 respondents selected through proportionate stratified random sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The findings reveal that company characteristics and organizational culture have a positive and significant effect on job satisfaction. However, neither company characteristics nor organizational culture has a significant direct effect on employee loyalty. In contrast, job satisfaction has a positive and significant effect on employee loyalty and serves as a strong mediating variable in the relationship between the independent variables and employee loyalty. These results indicate that employee loyalty is influenced more by internal psychological factors, particularly job satisfaction, than by the organization's structural characteristics directly. The study highlights the importance of enhancing job satisfaction as a primary strategy for strengthening employee loyalty. Organizations should not only improve their organizational systems and workplace culture but also ensure that implemented policies create positive work experiences for employees. This research provides an empirical contribution to the development of human resource management literature, particularly within the Islamic banking sector.
Copyright (c) 2026 Muhammad Ranaldi, Lukman Ibrahim, Kurnia Asni https://creativecommons.org/licenses/by-nc-nd/4.0/
Peran Motivasi Kerja sebagai Mediator dalam Hubungan Beban Kerja dan Stres Kerja terhadap Kinerja Karyawan di Rumah Sakit Cempaka Lima Banda Aceh
This study aims to analyze the effects of workload and job stress on employee performance, with work motivation serving as a mediating variable, at Cempaka Lima Hospital, Banda Aceh. The study employed a quantitative approach using an explanatory research design. The research population consisted of all hospital employees, with a sample of 145 respondents selected through proportionate stratified random sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS software. The findings reveal that workload does not have a significant direct effect on employee performance; however, it has a positive and significant effect on work motivation. Furthermore, work motivation has a very strong and significant positive effect on employee performance. In contrast, job stress does not have a significant effect on either work motivation or employee performance. The indirect effect analysis indicates that work motivation significantly mediates the relationship between workload and employee performance, but it does not mediate the relationship between job stress and employee performance. These findings suggest that employee performance in the healthcare sector is influenced more by internal factors, particularly work motivation, than by external factors such as workload and job stress. Therefore, hospital management should prioritize strategies aimed at enhancing employees' work motivation to achieve optimal and sustainable performance.
Copyright (c) 2026 Darnia Darnia, Lukman Ibrahim, Kurnia Asni https://creativecommons.org/licenses/by/4.0
Peran Mediasi Motivasi Kerja dalam Hubungan Gaya Kepemimpinan dan Lingkungan Kerja terhadap Kinerja Pegawai pada Sektor Publik
This study investigates the effects of leadership style and the work environment on employee performance, with work motivation serving as a mediating variable, at the Aceh Department of Manpower and Population Mobility. Using an explanatory quantitative research design, data were collected from 155 employees selected from a population of 252 through proportionate stratified random sampling based on the Slovin formula. A structured questionnaire employing a five-point Likert scale was used for data collection, and the proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that leadership style and the work environment do not have significant direct effects on employee performance. However, both variables exert positive and significant effects on work motivation. In turn, work motivation has a strong and significant positive effect on employee performance. Furthermore, mediation analysis confirms that work motivation fully mediates the relationships between leadership style and employee performance as well as between the work environment and employee performance. These results indicate that employee performance in public sector organizations is driven primarily by employees' intrinsic motivation rather than by organizational factors alone. Consequently, initiatives aimed at improving employee performance should prioritize strategies that strengthen work motivation while simultaneously fostering supportive leadership practices and a conducive work environment. This study extends the organizational behavior literature by demonstrating the critical mediating role of work motivation in explaining employee performance within the public sector. The findings also provide practical insights for public human resource managers in designing policies and managerial interventions that enhance employee motivation and ultimately improve organizational performance.
Copyright (c) 2026 Nelly Miranda, Lukman Ibrahim, Kurnia Asni https://creativecommons.org/licenses/by/4.0
Work-Life Balance, Stres Kerja, dan Kinerja Karyawan: Peran Mediasi Kepuasan Kerja pada Mahasiswa
This study aims to examine the effect of Work-Life Balance and Work Stress on Employee Performance, with Job Satisfaction serving as a mediating variable among working students enrolled in the Master's Program in Management at Universitas Negeri Jakarta. A quantitative research approach was employed using a survey method. Data were collected through questionnaires distributed to 50 respondents selected using a purposive sampling technique. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that Work-Life Balance has a positive and significant effect on both Employee Performance and Job Satisfaction, while Work Stress has a negative and significant effect on Employee Performance and Job Satisfaction. Furthermore, Job Satisfaction has a positive and significant effect on Employee Performance. The mediation analysis reveals that Job Satisfaction significantly mediates the relationships between Work-Life Balance and Employee Performance, as well as between Work Stress and Employee Performance. These findings suggest that maintaining a balance between work and personal life, along with effective work stress management, enhances job satisfaction, which subsequently improves employee performance. This study provides practical implications for organizations to develop policies that support work-life balance, effectively manage work stress, and improve job satisfaction to optimize employee performance, particularly for individuals who simultaneously fulfill the roles of employees and graduate students.
Copyright (c) 2026 Muh Nur Alamsyah Ibrahim, Osly Usman https://creativecommons.org/licenses/by-nc-nd/4.0/
Pengaruh Teknologi Digital dan Manajemen Waktu terhadap Kinerja Melalui Mediasi Work Life Balance
This study aims to analyze the influence of information technology on performance, the influence of time management on performance, the influence of information technology moderated by work-life balance on performance, and the influence of time management moderated by work-life balance on performance. The research uses a quantitative method. The primary data source is obtained through questionnaires, with purposive sampling as the data collection technique. Data analysis is conducted using partial least squares (PLS) with the SmartPLS 4.0 application. The results show that digital technology has a negative and insignificant effect on the performance of working students. In contrast, time management has a positive and significant effect on the performance of working students. Furthermore, digital technology has a positive but insignificant effect on the work-life balance of working students. Time management, on the other hand, has a positive and significant effect on the work-life balance of working students. Work-life balance itself has a significant effect on the performance of working students. The findings indicate that digital technology has a positive but insignificant effect on performance through work-life balance, while time management has a significant effect on performance through work-life balance letters.
Copyright (c) 2026 Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc-nd/4.0/
Analisis Strategi Pengembangan Usaha Kecil Menengah (Ukm) “Irsad Topi” Dalam Perspektif Manajemen Stratejik
Usaha Kecil dan Menengah (UKM) memiliki peran strategis dalam perekonomian nasional, khususnya sebagai penyerap tenaga kerja dan penggerak pertumbuhan ekonomi lokal. UKM Irsad Topi merupakan usaha mikro di sektor konveksi yang memproduksi atribut sekolah seperti topi, dasi, dan perlengkapan pramuka di Kabupaten Bandung, Jawa Barat. Seiring meningkatnya kebutuhan seragam sekolah pasca-pandemi COVID-19, UKM ini menghadapi berbagai tantangan, antara lain keterbatasan kapasitas produksi, jumlah tenaga kerja, permodalan, serta strategi pemasaran yang masih konvensional dan belum memanfaatkan pemasaran digital secara optimal. Proyek ini bertujuan untuk menganalisis kondisi internal dan eksternal UKM Irsad Topi serta merumuskan strategi bisnis yang tepat guna meningkatkan daya saing dan keberlanjutan usaha. Metode yang digunakan meliputi analisis lingkungan bisnis dengan pendekatan PESTEL dan Porter’s Five Forces, serta analisis perumusan strategi menggunakan SWOT, SPACE Matrix, IE Matrix, dan QSPM. Selain itu, dilakukan penyusunan proyeksi kinerja keuangan sebagai dasar penilaian kelayakan penerapan strategi yang direkomendasikan. Hasil analisis diharapkan dapat memberikan gambaran posisi strategis UKM, menentukan strategi pemasaran digital yang efektif, serta menyusun rencana implementasi yang realistis. Proyek ini diharapkan dapat memberikan manfaat praktis bagi pengembangan UKM Irsad Topi sekaligus menjadi sarana pembelajaran aplikatif bagi mahasiswa dalam penerapan manajemen strategis pada studi kasus nyata UMKM.
Copyright (c) 2025 Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc-nd/4.0/
Tinjauan Literatur Sistematis Terhadap Dampak Karakteristik Dewan Dan Struktur Kepemilikan Pada Manajemen Laba
This study conducts a systematic literature review on the impact of board characteristics and ownership structure on earnings management practices by analyzing 25 empirical studies in Indonesia during 2020-2025. Thematic analysis method was applied to identify relationship patterns and inconsistencies across industry contexts. Results indicate that board independence, board size have diverse influences depending on firm characteristics. Institutional ownership structure demonstrates dual effects as both monitoring mechanism and facilitator of opportunistic practices. Foreign ownership proves effective in reducing earnings manipulation. Complex interactions among governance mechanisms generate synergistic effects. Heterogeneity of findings indicates the importance of contextual approaches in governance policy design. This research contributes theoretically through comprehensive literature synthesis and provides practical implications for regulators and practitioners in enhancing financial reporting quality.
Pengaruh Disiplin Kerja dan Kompetensi terhadap Kualitas Kerja Pegawai pada Divisi SDMUK BPJS Kesehatan Cabang Bandung
Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan kompetensi terhadap kualitas kerja pegawai pada Divisi Sumber Daya Manusia Umum dan Keuangan (SDMUK) BPJS Kesehatan Cabang Bandung. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada seluruh pegawai Divisi SDMUK sebagai responden penelitian. Teknik analisis data yang digunakan meliputi uji regresi linier berganda, uji parsial (uji t), uji simultan (uji F), serta koefisien determinasi. Hasil penelitian menunjukkan bahwa disiplin kerja dan kompetensi secara simultan berpengaruh signifikan terhadap kualitas kerja pegawai. Secara parsial, disiplin kerja memiliki pengaruh positif dan signifikan terhadap kualitas kerja. Kompetensi juga terbukti berpengaruh positif dan signifikan terhadap kualitas kerja pegawai. Nilai koefisien determinasi menunjukkan bahwa sebagian besar variasi kualitas kerja dapat dijelaskan oleh kedua variabel tersebut. Dengan demikian, peningkatan disiplin kerja dan kompetensi pegawai menjadi faktor penting dalam upaya meningkatkan kualitas kerja di lingkungan BPJS Kesehatan Cabang Bandung.
Work Discipline; Competence; Work Quality; Employees; BPJS Kesehatan
Analisis Pengaruh Efisiensi Operasional, Arus Kas Operasi & Rasio Likuiditas Terhadap Financial Distress Pada Subsektor Hotel & Restoran
This research investigates the relationship between operational efficiency, measured by Total Assets Turnover (TATO), operating cash flow calculated using the indirect method, and liquidity proxied by the Current Ratio (CR), with financial distress measured using the Springate model (S-Score). The sample consists of hotel and restaurant subsector companies listed on the Indonesia Stock Exchange over the 2019–2023 period. Employing a quantitative approach, this study applies descriptive and explanatory analysis using secondary data derived from published annual financial statements. Panel data regression is utilized alongside classical assumption testing, as well as t-tests, F-tests, and the coefficient of determination (R²). The findings indicate that the independent variables jointly influence financial distress. Individually, operational efficiency and operating cash flow exhibit significant effects, whereas the liquidity ratio does not. These results underline the importance of asset utilization efficiency and cash flow performance in explaining financial distress. This study provides empirical evidence that contributes to the financial management literature, particularly in the context of the hotel and restaurant subsector. Keywords: Operating Cash Flow; Operational Efficiency; Financial Distress; Liquidity; Current Ratio; Springate Model
Mengungkap Peran Good Corporate Governance dan Leverage dalam Mendorong Pengungkapan CSR: Studi pada Perusahaan Energi Di BEI
This study examines how independent boards of commissioners, audit committee size, board of directors size, debt to equity ratio, and debt to asset ratio influence CSR disclosure. The sample consists of 12 companies in the energy sector, covering the coal and oil and gas subsector, listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Sample selection was applied through purposive sampling using secondary data. The regression result show that independent boards of commissioners have a negative effect. Audit committee size and board of directors size have a positive effect. The debt to equity ratio has a negative effect, while the debt to asset ratio does not show any effect. Simultaneously, all independent variables have a significant effect on CSR disclosure, with an adjusted R2 value of 0.338. The contribution of this study can advance knowledge and serve as a reference for practitioners in conducting research.
Corporate Social Responsibility (CSR) Disclosure
Analisis Kinerja Keuangan PT Unilever Indonesia Tbk Sebelum dan Selama Adanya Aksi Boikot Produk
This study aims to analyze the financial performance of PT Unilever Indonesia Tbk and to see significant differences in its financial performance before and during the product boycott. Financial performance is measured by four ratio indicators, namely liquidity ratio (Current ratio & Quick Ratio), solvency ratio (debt to asset ratio & Debt to Equity Ratio), Profitability Ratio (Return on Asset & Net Profit Margin) and Activity ratio (Total Asset Turnover & Inventory Turnover). The data used in this study are secondary data, in the form of the company's quarterly financial reports for the 2021-2024 period obtained from the company's official website. The data collection technique used is documentation. The data analysis technique used is quantitative descriptive analysis with Saphiro wilk normality test data analysis and Paired Sample T-test. The results show that of the four ratio measurements before and during the product boycott, only the debt to equity ratio solvency ratio is included in the “good” criteria. While for the difference test conducted shows the current ratio liquidity ratio there is a significant difference while the quick ratio shows no difference. solvency ratio shows there is a significant difference before and during the boycott. The profitability ratio also shows a significant difference, while the activity ratio shows no significant difference before and during the boycott.
Pengaruh Pemahaman dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Restoran Di Kota Palu
This study aims to determine the effect of taxpayer understanding and awareness on restaurant tax compliance in Palu City. The population studied were restaurant taxpayers in the Palu City area. The data collection method used was a survey by distributing questionnaires to respondents met by researchers. The number of respondents in this study was 56 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software. The results of the study showed that taxpayer understanding and awareness had a positive and significant effect on restaurant tax compliance in Palu City.
Determinan Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Auditing financial statements is an integral part of the company's financial reporting process. This study aims to examine the influence of company size, company age, and profitability on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. In addition, this study also analyzes the role of regulation as a moderation variable that can strengthen or weaken the relationship between variables. Signal theory is used as a theoretical foundation in explaining the relationship between company characteristics and the timeliness of audit reporting. This study uses a quantitative approach with a panel data regression analysis method. The sample consisted of 30 manufacturing companies selected through purposive sampling techniques during the observation period. The results showed that company size did not have a significant effect on audit delays, while company age and profitability had a significant negative effect. This means that companies that are longer established and more profitable tend to complete the audit process faster. In terms of moderation, regulations do not significantly moderate the relationship between the size and age of companies and audit delays. However, regulation has been shown to significantly moderate the effect of profitability on audit delays, with a direction of moderation that weakens the negative relationship. These findings suggest that while profitability drives the acceleration of audits, regulatory pressures still limit the flexibility of reporting times.
Faktor Yang Mempengaruhi Minat Penggunaan Fitur Paylater di Aplikasi Shopee Pada Kalangan Mahasiswa Universitas Jember
Technology plays an important role in life, especially in the economic sector today. One of the technologies that is developing is electronic payment technology. Spaylater is an electronic-based payment that can make it easier for users to carry out transactions. This research aims to find out what factors in UTAUT 2 influence interest in using Spaylater among Jember University students as the Millennial generation. This research used a sample of Jember University students who had/are currently using Spaylater with a total sample of 100 respondents obtained via online (google form) and offline in the form of a questionnaire. Data processing using multiple linear regression analysis methods using the IBM SPSS26 program. The results of this research are that the factors Performance Expectations, Business Expectations, Social Influence, Facilitated Conditions, Hedonic Motivation and Price Value have no influence on interest in using Spaylater. Meanwhile, the Habit variable has an influence on Interest in Using Spaylater
Determinan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2023
Rapid globalization has encouraged the expansion of multinational companies and the increasing complexity of cross-border transactions. Transfer pricing is an important issue in international taxation practices, because it has the potential to be used to shift profits to countries with lower tax rates. This study aims to analyze the effect of tax burden, exchange rate, bonus mechanism, and thin capitalization on transfer pricing. The method used in this research is quantitative using secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023, totaling 231 companies. The sample was selected using purposive sampling technique and obtained data totaling 25 manufacturing companies with 89 units of analysis which became the object of observation. The analytical technique used in this research is panel data regression analysis with the help of Eviews software version 12. The results showed that the tax burden has a significant positive effect on the company's decision to practice transfer pricing. This indicates that the greater the tax burden borne by the company, the greater the possibility of the company to practice transfer pricing. Meanwhile, the exchange rate variable, bonus mechanism, and thin capitalization have no significant effect on the company's decision to practice transfer pricing. In conclusion of this study, the company management is advised to consider the decision in conducting transfer pricing practices and be more careful in conducting transfer pricing. Meanwhile, the government and tax authorities are expected to increase and tighten supervision of companies conducting related transactions in order to minimize tax avoidance practices through transfer pricing practices. Rapid globalization has encouraged the expansion of multinational companies and the increasing complexity of cross-border transactions. Transfer pricing is an important issue in international taxation practices, because it has the potential to be used to shift profits to countries with lower tax rates. This study aims to analyze the effect of tax burden, exchange rate, bonus mechanism, and thin capitalization on transfer pricing. The method used in this research is quantitative using secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023, totaling 231 companies. The sample was selected using purposive sampling technique and obtained data totaling 25 manufacturing companies with 89 units of analysis which became the object of observation. The analytical technique used in this research is panel data regression analysis with the help of Eviews software version 12. The results showed that the tax burden has a significant positive effect on the company's decision to practice transfer pricing. This indicates that the greater the tax burden borne by the company, the greater the possibility of the company to practice transfer pricing. Meanwhile, the exchange rate variable, bonus mechanism, and thin capitalization have no significant effect on the company's decision to practice transfer pricing. In conclusion of this study, the company management is advised to consider the decision in conducting transfer pricing practices and be more careful in conducting transfer pricing. Meanwhile, the government and tax authorities are expected to increase and tighten supervision of companies conducting related transactions in order to minimize tax avoidance practices through transfer pricing practices.
Optimalisasi Microsoft Excel dalam Penyusunan Laporan Keuangan pada Sektor Perbankan
The utilization of Microsoft Excel in financial reporting within the banking sector has become a common practice due to its flexibility and capability in efficiently managing numerical data. This study aims to identify the extent to which optimizing Microsoft Excel can enhance efficiency and accuracy in the preparation of financial reports in the banking sector. The research method employed is a case study involving several banks that have implemented Microsoft Excel in their financial reporting processes. The findings indicate that leveraging advanced features such as logical functions, PivotTables, and charts in Microsoft Excel can significantly improve time efficiency and reduce errors in financial report preparation. However, challenges remain, including the risk of data input errors and limitations in handling large-scale data processing. The study concludes that optimizing the use of Microsoft Excel can provide substantial benefits in financial reporting within the banking sector, provided it is accompanied by adequate training and stringent oversight.
Copyright (c) 2024 Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc-nd/4.0/
Karakteristik Pemasaran Syariah Terhadap Kepuasan Nasabah Pada Bank Syariah Indonesia
This research aims to determine the characteristics of marketing on customer satisfaction at Indonesian sharia banks. The research approach that researchers use is a qualitative approach as a research procedure to obtain descriptive data. The data sources used are data that can be obtained from in-depth interviews and searching for appropriate documents as well as making observations, participants, data validity, then data analysis using data reduction, data presentation and concluding data. Based on the data analysis carried out, the research results show that the characteristics of sharia marketing on customer satisfaction are that the customers themselves feel satisfied with the products being marketed because the information provided by sharia bank marketing products is conveyed clearly and easily understood, there is no hidden information and the products are marketed openly. directly by Bank Syariah Indonesia employees without subtracting or adding to information from the marketing product.
Implementasi Analisis SWOT Dalam Strategi Pemasaran Pada Produk Tabungan Wadiah
Wadiah savings is one of the savings accounts offered by Bank Syariah Indonesia, with the aim of allowing customers to save money and make transactions easily and cheaply. Due to a lack of knowledge about the products at Bank Syariah Indonesia, some people still think they are the same as conventional banks. Therefore, Bank Syariah Indonesia must apply SWOT analysis in an appropriate marketing strategy to increase the market share of wadiah savings users. This research uses qualitative research, using observation, documentation, literature study and interview techniques. The results of this research show that the opening of wadiah savings increases every day. Sharia banks continue to strive to collaborate with various financial institutions to promote wadi'ah savings.
Korelasi Antara Kualitas Layanan Loket dan Kepuasan Wajib Pajak pada Kantor Samsat Aceh Tamiang
This research aims to analyze the correlation between the quality of counter service and taxpayer satisfaction at the Aceh Tamiang District Samsat Office. The services provided by counter officers at Samsat have the potential to influence taxpayers' perceptions and levels of satisfaction. The research method is to collect primary data which has previously been supported by secondary data by: Interview. A data collection activity by conducting interviews at the Aceh Tamiang District Samsat Office. Observation (Observation) Data collection activities by direct observation of research objects at the Aceh Tamiang Regency Samsat Office. Questionnaire (Questionnaire) Data collection activities. The research results show that there is a significant positive correlation between the quality of counter service and taxpayer satisfaction. These findings indicate that improving the quality of counter services at the Samsat Office can increase taxpayer satisfaction, which in turn can encourage increased taxpayer awareness and compliance in fulfilling tax obligations.
Copyright (c) 2023 Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc-nd/4.0/
Pengaruh Karakteristik Individu Dan Kepuasan Kerja Terhadap Organizational Citizenship Behavior (OCB) Pendamping PKH Dengan Komitmen Organisasi Sebagai Variabel Intervening
This study aims to examine the influence of individual characteristics and job satisfaction on organizational commitment, the influence of individual characteristics, job satisfaction and organizational commitment to OCB, as well as the role of organizational commitment as intervening variable whether to mediate the relationship of individual characteristics and job satisfaction to OCB nurses. Data analysis method used in this research is structural equation modeling model, sampling technique with gtotal sampling method, with total sample 103. The results of his research that the influence of individual characteristics have a positive and insignificant effect on organizational commitment. job satisfaction has a positive but insignificant effect on organizational commitment. individual characteristics have a positive and significant effect on OCB. job satisfaction has a positive and significant effect on OCB. The organizational commitment has a positive and significant impact on OCB. The role of organizational commitment as an intervening variable does not mediate the relationship of individual characteristics and job satisfaction to OCB.
Organizational Citizenship Behavior (OCB)
Peningkatan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan EMKM dan Pemeliharaan Keberlanjutan Usaha pada UMKM melalui Pemahaman Akuntansi dan Teknologi Informasi Akuntansi
Along with the dynamics of MSMEs in Indonesia, their development faces several problems related to whether the sustainability of MSMEs in Indonesia can be tested in the long term. One of them is caused by capital problems which are often found because MSMEs do not yet have structured financial reports based on SAK EMKM so that they are eligible and accepted when applying for loans. The aim of this research is to determine the influence of understanding accounting and accounting information technology on the preparation of SAK EMKM-based financial reports and their impact on business sustainability for MSMEs in Cilodong, Depok, West Java. The population of this research is MSMEs, Cilodong. The data collection method was a questionnaire distributed to 100 samples of MSMEs in Cilodong, Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that understanding accounting and accounting information technology has a positive effect on the preparation of SAK EMKM-based financial reports and business sustainability. The results of this research can be useful for MSMEs as input and consideration as well as adding insight, especially regarding the preparation of financial reports and the sustainability of MSME businesses in Cilodong, Depok.
Preparation Of SAK EMKM-Based Financial Reports
Pengaruh Kepemimpinan Terhadap Disiplin Kerja Pada Kantor Kecamatan Tehoru Kabupaten Maluku Tengah
This research aims to determine the influence of leadership on work discipline at the Tehoru District Office, Central Maluku Regency. Data testing was carried out with a questionnaire which was analyzed using statistical analysis such as: validity and reliability tests, with the help of SPSS version 27 for Windows. The research results show that the Coefficient of Determination (R) is 0.984 or around 98.4%. A value of 98.40% indicates that leadership (X) has an influence on work discipline (Y) of 98.40%, and another 1.60% is influenced by other factors not included in this research. Based on hypothesis testing with the calculated t test of 40.983 and ttable of 1.7011 so that tcount > ttable (16,483 > 1.7011) at α = 5%. So it can be concluded that the hypothesis which states "There is a positive and significant influence between work leadership on employee work discipline at the Tehoru District Office, Central Maluku" is acceptable.
Kepuasan Kerja Terhadap Organizational Citizenship Behavior (OCB) Pegawai Pada Sekretaria DPRK Aceh Timur
The purpose of this study is to investigate how job satisfaction affects organizational citizenship behavior (OCB). Structural Equation Modeling, a sampling strategy using the total sampling method, and a sample size of 123 employees were used in this study's data analysis. According to his research, organizational citizenship behavior is positively and significantly impacted by job satisfaction (OCB). It is hoped that the management of the DPRK Secretariat of East Aceh Regency will continue to maintain and improve job satisfaction, for example: employee welfare, employee satisfaction with superiors, and promotions position, given that job satisfaction has a positive and significant effect on Organizational Citizenship Behavior (OCB) of the Secretariat of the DPRK East Aceh, East Aceh Regency.
Analisis Tarif Transportasi Publik: Studi Kasus Bus Trans Metro Dewata Bali Dengan Memperhitungkan Biaya Operasi Kendaraan, Ability To Pay, dan Willingness To Pay
One of the transportation tools used in Bali is a bus fleet called Trans Metro Dewata (TMD) Bali. TMD Bali bus is one of the public transportation that has various destinations, where one of themajors is in Corridor 1, Central Parking Kuta-Terminal Pesiapan. TMD Bali bus corridor 1 has aroute of Central Parking Kuta-Terminal Tegal- Terminal Mengwi- Terminal Pesiapan. Trans MetroDewata Bus Public Transportation is a link between the Kuta Central Parking area - Terminal Pesiapan which is an area of the Tabanan City area that connects the Kuta tourist area andthetrade center which is one of the centers of tourism activities, and vice versa. Currently, thenumber of buses operating is a total of 105 buses of which 95 buses are used for operational purposes while the rest are for reserves, with a fare of IDR 4400 for the standard fare fromKutaCentral Parking Lot - Terminal Pesiapan. Operational activities of the Bali Trans Metro DewataBuspublic transport company began to develop well because previously the TMD Bali bus farewasfree, but since October 31, 2022 began to be charged. The tariff is in return for the servicesreceived by users to cover all vehicle operating costs and a decent profit for the operator. Formulation of Bus public transport tariffs in addition to paying attention to the operating costs of the vehicle but also must pay attention to the purchasing power or ability to pay of service users(Ability To Pay) as well as the perception of users of public transport services Bus Corridor 1Central Parking Kuta-Terminal Pesiapan (Willingnes To Pay).The results showed that the current tariff of public transportation bus Sentral Parking Kuta-Terminal Pesiapan which is Rp 4,400.00isnot in accordance with the Ability to Pay and Willingness to Pay passengers of publictransportation bus Sentral Parking Kuta-Terminal Pesiapan. The tariff that is in accordancewiththe Ability to Pay and Willingness to Pay passengers of public transportation bus Sentral Parkingkuta-Terminal Pesiapan based on the results of the calculation is Rp 4,000.00.
Analisis Dampak Strategi Pengembangan Ekonomi: Studi Kasus Indonesia Dan Singapura
The progression of globalization demands that each country adopt adaptive and competitive economic strategies. This article compares the economic strategies of Indonesia and Singapore, two countries with distinct characteristics. Indonesia, as a developing country, emphasizes decentralization, human resource development, structural transformation, and equitable development. In contrast, Singapore focuses on industrialization, service sector development, technological innovation, and the promotion of free markets and foreign investment. The method used is a literature review by analyzing secondary data from various sources. The findings reveal significant differences in economic systems, population size, and development approaches. Despite limited natural resources, Singapore has achieved a high level of economic development, while Indonesia continues to face challenges related to inequality and economic vulnerability. This comparison is expected to serve as a reference for Indonesia in formulating sustainable and globally responsive economic strategies.
Analsisis Perbandingan Tantangan Audit Syariah di Indonesia dan Turki
This study aims to investigate and compare the challenges faced in the implementation of sharia audits in Indonesia and Turkey. Sharia audits play an important role in ensuring financial institutions' compliance with Islamic economic principles, and comparisons between these two countries can provide in-depth insights into the complexities of Islamic audits across multiple contexts. The research method used is comparative descriptive, by evaluating previous research findings and relevant sources. Analysis is carried out on scientific literature, including from journals, books and other sources. Through this approach, the research will identify key challenges faced by sharia auditors, such as regulatory differences, public understanding of sharia principles, and economic policies affecting financial institutions. By comparing the results of research between Indonesia and Turkey, this study is expected to provide recommendations to improve the effectiveness and efficiency of sharia audits in both countries. The results of this study can also contribute to the development of Islamic audit practices globally, taking into account contextual and cultural differences between countries. In conclusion, this research is expected to provide a better understanding of the challenges of sharia auditing in Indonesia and Turkey, as well as contribute to the development of more effective sharia audit methods and practices in the future.
Pengaruh Brand Image Terhadap Keputusan Pembelian Toyota Agya Di PT Auto2000 Asia Afrika Bandung
This study aims to determine whether the Toyota Agya car in auto2000 provides a purchase decision for customers, based on brand image and purchase decision. This research uses quantitative research. This research is used to prove the relationship between several variables. This research uses a descriptive approach with 99 respondents who are service providers at auto2000 in the city of Bandung. The variables in this study are brand image (X) and purchasing decisions (Y). The data collection method used is a questionnaire. The data analysis method used is descriptive analysis and simple linear regression analysis. Data processing tools use SPSS for windows version 25.0. Based on the results of simple linear regression analysis, brand image has a significant and positive effect on purchasing decisions. So this explains that brand image has a positive influence on determining the Toyota Agya purchasing decision process at PT.Auto2000 Asia Afrika Bandung.
Pengaruh Pengetahuan Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Dan Sikap Keuangan Sebagai Variabel Mediasi
This study is an explanatory research that builds causal relationships. The purpose of this study is to investigate the effect of financial knowledge on financial behavior with self-efficacy and financial attitudes as mediating variables. The theories used are theory of planned behavior and social cognitive theory. This study uses purposive sampling method in sample selection. The sample used was students majoring in accounting class 2019-2020 Atma Jaya University Makassar. The data collection method used was through a questionnaire. The analysis technique used is path analysis and sobel testing. The results of this study indicate that financial knowledge has a positive and significant effect on financial behavior. Financial knowledge has a positive and significant effect on self-efficacy. Financial knowledge has a positive and significant effect on financial attitudes. Financial attitudes have a positive and significant effect on financial behavior. Self-efficacy has a positive and insignificant effect on financial behavior. Self-efficacy has a positive and insignificant effect in mediating the effect of financial knowledge on financial behavior. Financial attitudes have a positive and significant effect in mediating the effect of financial knowledge on financial behavior.
Analisis Faktor – Faktor yang Mempengaruhi IPM Jawa Timur dengan PDRB sebagai Variabel Moderasi
This research aims to determine the effect of Poverty Level and Open Unemployment Rate on the Human Development Index with Domestic Regional Domestic Income as a Moderating Variable. This research uses quantitative methods, the research population is 38 cities and regencies in East Java, the research sample comes from data for 2018 - 2022. Researchers use a data and document collection model from the Central Statistics Agency (BPS). The analysis process uses multiple regression analysis of panel data assisted by Eviews 12. The results of this research state that the Poverty Level and Open Unemployment Rate have a significant negative effect on HDI, and GRDP can moderate the relationship between Poverty Level, TPT and HDI
The Fairness of Price and Satisfaction On Loyalty Of Digital Streaming Services Users
The digital streaming industry faces increasing competition, particularly in price competition. The subscription prices of digital streaming platforms vary, making it difficult for companies to maintain price fairness. The fairness of price is a psychological factor that impacts consumer reactions to prices, and it significantly impacts satisfaction and loyalty. This study examines the relationship between price fairness, consumer satisfaction, and loyalty among digital streaming subscribers in Medan City. The sample consisted of 180 respondents, with the data collected using a questionnaire. The results showed that the fairness of price has a positive and significant impact on the satisfaction of customers and loyalty, the satisfaction of consumers positively and significantly affects loyalty, and price fairness influence consumer loyalty through the satisfaction of customers positively and significantly. The study suggests that digital streaming companies should adjust prices to meet consumer satisfaction and loyalty. Future research should explore engagement and expand the types of streaming platforms to gain further understanding. The findings can help digital streaming companies adjust prices to meet customer needs and preferences, ultimately increasing consumer satisfaction and loyalty.