Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi ISSN: 2715-7083 (Print Media), 2962-2042 (Online Media) and has been accredited Rank 5 according to Decree Number: 79/E/KPT/2023. Managed by the Institute for Research and Community Service (LPPM) STIE Mahaputra Riau. Published twice a year, namely in February and August. Ambitek journal publishes the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost Accounting - Accounting Information Systems - Financial Management - Marketing Management - HR Management - Sharia Finance - Sharia Economics - Sharia Accounting - Finance - Business - Technology.
Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau
Pengaruh Motivasi Kerja, Lingkungan Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Di Pt Catur Sentosa Adiprana Tbk.
This study aims to analyze the influence of work motivation, work environment, and work discipline on employee performance both partially and simultaneously at PT. Catur Sentosa Adiprana Tbk. The background of this study is based on the fluctuations in the company's sales realization during the 2020–2024 period which indicates employee performance problems. The research method used is a quantitative method with a survey approach. The population in this study amounted to 46 people who were all used as research samples. The type of data used is quantitative data with primary data sources obtained through distributing questionnaires and interviews. Data analysis was carried out using IBM SPSS software version 27 with stages of instrument testing, validity testing, reliability testing, classical assumption testing (normality testing and linearity testing), and hypothesis testing through t-test and F-test. The results of the study indicate that partially work motivation has a negative and significant influence on employee performance, while the work environment and work discipline have a positive and significant influence on employee performance. Simultaneously, work motivation, work environment, and work discipline have a positive and significant influence on employee performance at PT. Catur Sentosa Adiprana Tbk. Catur Sentosa Adiprana Tbk. These findings indicate that improving employee performance can be achieved through creating a conducive work environment and implementing consistent work discipline, while still paying attention to proper work motivation management.
Hak Cipta (c) 2026 Dimas Syah Putra, Menhard Menhard, Rahmadani Hidayat https://creativecommons.org/licenses/by-sa/4.0
Peran Akuntansi Forensik dan Audit Investigasi Dalam Pengungkapan Kasus Fraud
This study aims to examine the influence of the role of Forensic Accountants and Investigative Audits in detecting fraudulent activities. In addition, the study is expected to provide benefits in both theoretical and practical aspects. Theoretically, this research can serve as an additional reference for studies discussing the role of Forensic Accountants in uncovering fraud cases, including corruption. Practically, the findings of this study are expected to contribute insights for the government in formulating solutions to address fraud and corruption, as well as to provide input for authorities in developing policies for corruption eradication in Indonesia. The research method employed is a qualitative approach combined with a literature review. The results indicate that forensic accounting and investigative auditing play a crucial role in detecting and controlling fraud. Forensic Accountants have a very important role in uncovering fraud cases, as forensic accounting is capable of identifying early clues or indications of fraud that may lead to fraudulent activities within an organization or company. The primary task of a Forensic Accountant after fraud has occurred is to detect the fraud itself. This process is part of an investigative audit that focuses on fraud detection. Fraud detection can be carried out using two methods, namely Critical Point Auditing (CPA) and Job Sensitivity Analysis (JSA). An investigative audit is a type of examination conducted based on strong reasons to perform an investigation. In uncovering fraud cases within institutions or agencies, forensic accounting applies investigative auditing to criminal acts. Investigative audits aim to identify and disclose fraud or criminal activities; therefore, the approaches, procedures, and techniques used in this type of audit differ from those used in financial audits, performance audits, and other special-purpose audits.
Hak Cipta (c) 2026 Deviana Sari, Gita Lamarwati Kesuma Putri https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Atribut Produk dan Persepsi Harga terhadap Keputusan Pembelian di Toko Sinar Elektronik Majene
This study aims to analyze the effect of product attributes and price perception on purchasing decisions of electronic products at Toko Sinar, Majene Regency. The study uses a quantitative approach with a survey method. The respondents consist of 51 consumers selected using accidental sampling. Data were collected through questionnaires with a Likert scale. The data were analyzed using validity tests, reliability tests, multiple linear regression analysis, and t-tests with the support of SPSS software. The results show that product attributes have a significant effect on purchasing decisions. Price perception also has a significant effect on purchasing decisions of electronic products. Simultaneously, product attributes and price perception have a significant influence on consumer purchasing decisions. These findings indicate that consumers consider product quality, features, design, and price suitability with perceived benefits before making a purchase. This study provides practical implications for Toko Sinar to improve competitiveness by optimizing product attributes and setting prices that match consumer expectations.
Hak Cipta (c) 2026 Ratna Dewi, Syamrul Syamrul, Sri Astuti, Mega Utami, Faisal Faisal, Saharuddin Saharuddin https://creativecommons.org/licenses/by-sa/4.0
Implementasi Program Corporate Social Responsibility (Csr) Dan Relevansinya Dengan Sustainable Development Goals (Sdgs) Pada Pt Kereta Api Indonesia Divre III Palembang
Sustainable development has emerged as a strategic agenda for state-owned enterprises, prompting the alignment of Corporate Social Responsibility (CSR) initiatives with the Sustainable Development Goals (SDGs). In practice, however, the linkage between CSR activities and SDGs indicators is often presented descriptively and lacks systematic assessment. This study examines the implementation of CSR programs and evaluates their relevance to the SDGs at PT Kereta Api Indonesia (Persero) Divre III Palembang, hereafter referred to as PT KAI. Employing a qualitative descriptive design, data were obtained through interviews, field observations, and document analysis, and subsequently examined using the interactive analytical framework of Miles and Huberman. The results demonstrate that PT KAI has implemented CSR initiatives in a structured manner across social, economic, and environmental dimensions. Social programs enhance community welfare and educational access, economic initiatives support local economic empowerment, while environmental activities emphasize conservation efforts and the maintenance of cleanliness within operational areas. Furthermore, the findings indicate alignment with several SDGs, particularly SDG 1, SDG 4, SDG 8, SDG 11, and SDG 13. Nonetheless, the association between CSR programs and specific SDGs indicators has not been systematically formulated. Overall, the study concludes that although CSR implementation has produced tangible benefits, stronger strategic planning and impact-based evaluation are necessary to optimize its contribution to sustainable development.
Hak Cipta (c) 2026 Viara Meiza, Citra Indah Merina https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaruh Social Commerce terhadap Loyalitas Pelanggan UMKM Fashion Online
Perkembangan platform social commerce telah mengubah cara UMKM fashion menjangkau konsumen digital. Penelitian ini bertujuan untuk menganalisis pengaruh social commerce terhadap loyalitas pelanggan UMKM fashion online. Metode penelitian menggunakan pendekatan kuantitatif dengan survei terhadap 200 konsumen yang aktif berbelanja melalui platform social commerce seperti Instagram Shopping dan TikTok Shop. Variabel penelitian meliputi pengalaman berbelanja, interaksi sosial, dan kualitas konten sebagai variabel bebas, serta loyalitas pelanggan sebagai variabel terikat. Hasil penelitian menunjukkan bahwa social commerce secara signifikan meningkatkan loyalitas pelanggan melalui pengalaman interaktif, engagement, dan kemudahan transaksi. Penelitian ini menyimpulkan bahwa social commerce merupakan strategi efektif bagi UMKM fashion dalam membangun hubungan jangka panjang dengan pelanggan. Kata kunci: Social Commerce, Loyalitas Pelanggan, UMKM Fashion, Engagement Konsumen, Pemasaran Digital
Hak Cipta (c) 2026 Anggun Rianda Putri https://creativecommons.org/licenses/by-sa/4.0
Analisis Kepuasan Kerja Karyawan Fore Coffee Bintaro Xchange Menggunakan Pendekatan Importance Performance Analysis (IPA)
This study aims to analyze employee job performance at Fore Coffee Bintaro Xchange by identifying the gap between the level of importance and the level of satisfaction perceived by employees. Using a quantitative descriptive approach, data were collected through a structured Likert-scale questionnaire distributed to all 12 employees using total sampling. The Importance Performance Analysis (IPA) method was employed to measure and map the performance of ten job performance indicators (A1–A10) based on their importance and satisfaction values. The results show that the overall level of satisfaction (mean = 4.29) slightly exceeds the level of importance (mean = 4.24), indicating that job performance generally meets employee expectations. However, the GAP analysis reveals several indicators with negative values, particularly Judgment (A6), Initiative & Resourcefulness (A7), and Leadership Qualities (A8). These three indicators fall into Quadrant I (Concentrate Here), signifying high importance but low satisfaction, and therefore require immediate managerial attention. Indicators such as Knowledge of Job (A2), Adaptability (A4), and Dependability (A5) are positioned in Quadrant II (Keep Up the Good Work), demonstrating strong performance that should be maintained. Meanwhile, Productivity (A3) and Performance (A10) are categorized in Quadrant III (Low Priority), while Quality of Work (A1) and Interpersonal Relations (A9) fall into Quadrant IV (Possible Overkill). Overall, the findings highlight the need for managerial improvement in decision-making, initiative, creativity, and leadership capabilities to enhance employee performance and organizational effectiveness
Hak Cipta (c) 2026 achmad fikri ramadhan, Nanang Alamsyah, Wendy Febrianty https://creativecommons.org/licenses/by-sa/4.0
Ethnomethodology of Agricultural Zakat: The Problematic of Nisab Calculation in Lima Puluh Kota Regency
This study aims to examine the application of the ethnomathematics method in calculating the nisab and the rate of zakat on rice among farming communities. It also seeks to determine the actual nisab and zakat rate applied by farmers, as well as to explore the Islamic economic perspective on the use of ethnomathematics in calculating the nisab and zakat rate on rice in the farming community of Lima Puluh Kota Regency. This research is a field study using a qualitative approach, with data collected through in-depth interviews, observations, and documentation. The respondents were determined using the snowball sampling technique, involving 16 informants. The study was conducted in Lima Puluh Kota Regency, specifically in Pangkalan Koto Baru District, and the data were analyzed descriptively. The results of the study indicate that farmers in Lima Puluh Kota Regency use the “kaleng” (can) as a unit of measurement in determining the nisab, where 100 kaleng is considered the nisab, and the zakat rate is 10 kaleng. The ethnomathematical concept found shows that 1 kaleng of rice equals 12 kilograms of paddy, which produces 7 kilograms of milled rice. This demonstrates a difference between the ethnomathematical calculation used by farmers and the fiqh-based zakat rulings established by the majority of scholars.According to the standard zakat law, the nisab for rice zakat is 1,119.242 kilograms of paddy or approximately 93.270 kaleng, and the zakat rate should be 5% because the crops are irrigated and require planting costs. The discrepancy between the farmers’ calculation of nisab and zakat rate, which exceeds the established fiqh standards, may lead to delays in zakat collection and distribution to the eight asnaf (eligible recipients). Such delays may also hinder the welfare of the asnaf who depend on these funds
Hak Cipta (c) 2026 muhammad yusuf, Marnala Sitinjak, Ramadahniel Islami, Kris Permana Putra https://creativecommons.org/licenses/by-sa/4.0
Measuring The Effects of Fiscal Shocks on Civil Servant Performance: An Empirical Study of The Riau Provincial Government with Perceived Organizational Support (POS) As The Moderator
This study aims to measure the effect of fiscal shocks on the performance of State Civil Apparatus (ASN) within the Riau Provincial Government, and examine the role of Perceived Organizational Support (POS) as a moderating variable. Fiscal shocks, manifested through late salary payments, limited work facilities, operational cuts, and budget policy uncertainty, are viewed as external pressures that have the potential to reduce ASN performance, both in terms of productivity, work efficiency, and public service. This study uses a quantitative approach with a questionnaire, involving ASN from the Public Works and Public Housing (PUPR) OPD in the Riau Provincial Government as respondents. Data analysis was conducted using Moderating Regression Analysis to test the direct influence and moderating effects. The results show that fiscal shocks affect ASN performance, while POS does not act as a moderating variable in this relationship. The novelty of this study lies in the empirical testing of fiscal shocks as an organizational factor on ASN performance by including POS as a moderating variable in the context of local government. These findings provide policy implications for local governments in managing ASN performance amidst fiscal pressures
Hak Cipta (c) 2026 Safrizal Safrizal, Meilinda Anggreni, Novira Fazri Nanda, Twenty Mariza Syafitri https://creativecommons.org/licenses/by-sa/4.0
Dampak Cloud Accounting dan Fintech Terhadap Peran Akuntan Dimoderasi Etika Akuntansi
This study aims to analyze the influence of cloud accounting and financial technology (fintech) on the role of accountants, with accounting ethics as a moderating variable. A quantitative approach was employed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research sample consisted of 120 respondents, namely internal accountants of companies in Denpasar City who utilize cloud accounting and fintech systems in their accounting and financial reporting activities. he study found that cloud accounting (β = 0.318, t = 3.472, p = 0.000) and fintech (β = 0.377, t = 4.225, p = 0.000) both have a positive and significant impact on the role of accountants, indicating that technological advancement strengthens accountants’ professional functions. However, accounting ethics did not significantly moderate either relationship (p > 0.05), suggesting that in the digital era, the enhancement of accountants’ roles is driven more by technological adaptability and competence than by ethical moderation. Overall, this study emphasizes that digital transformation through cloud accounting and fintech drives the evolution of the accountant’s role from an administrative function toward a strategic, data-driven decision-making function.
Hak Cipta (c) 2026 Ni Putu Agustin Prastika Dewi, Putu Putri Prawitasari https://creativecommons.org/licenses/by-sa/4.0
The Influence of Halal Awareness and Online Customer Reviews on Purchase Decisions of Luxcrime Cosmetics through TikTok Shop; Moderated by Religiosity (A Study on Muslim Female Students of Politeknik Negeri Medan)
This study aims to determine the influence of halal awareness and online customer reviews on the purchase decisions of Luxcrime cosmetics through TikTok Shop, as well as the moderating effect of religiosity on the relationship between halal awareness and online customer reviews toward purchase decisions. The dependent variable in this study is purchase decision, while the independent variables consist of halal awareness and online customer reviews, with religiosity serving as the moderating variable. The research sample consisted of 94 respondents, all of whom were Muslim female students from Politeknik Negeri Medan. Primary data were collected through questionnaires, while secondary data were obtained from company publications. The questionnaire instrument was tested for validity and reliability using a Likert scale. Data analysis was conducted using multiple regression, t-test (partial), F-test (simultaneous), and the coefficient of determination at a 5% significance level, employing SPSS version 26
Hak Cipta (c) 2026 Farah Dhiba, Rizal Agus, Ahmad Kholil, Muhammad Zuhirsyan, Anriza Witi Nasution, Ermyna Seri https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pengendalian Internal Terhadap Indikasi Fraud Berdasarkan Teori Fraud Octagon Pada Perbankan
This study aims to analyze the effect of internal control on fraud indications by employing the Fraud Octagon Theory as an analytical framework, with a focus on the banking sector through a case study at Bank X. Fraud in the banking industry represents a critical issue that threatens both financial stability and institutional reputation. The Fraud Octagon Theory, which encompasses eight elements pressure, opportunity, rationalization, arrogance, competence, ego, personal need, and moral consistency—serves as the basis for identifying factors that may trigger fraudulent behavior. The research adopts a quantitative method with descriptive and verification approaches. Data were collected through questionnaires distributed to employees working in the operational units of Bank X, and were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships between internal control and fraud indications. The findings reveal that internal control significantly influences fraud indications. A stronger internal control system is associated with reduced opportunities for fraudulent acts, while dimensions of the Fraud Octagon particularly pressure and rationalization emerge as critical mediating factors that reinforce this relationship. These results emphasize the necessity for a structured, adaptive, and sustainable internal control system in mitigating the evolving risks of fraud within the banking sector
Hak Cipta (c) 2026 Abdul Rizky Fajar, Novita Novita https://creativecommons.org/licenses/by-sa/4.0
The Influence of Intended Strategy and Emergent Strategy on Open Innovation in Improving the Performance of the Creative Economy Industry in Sounth Sumatra and West Sumatra
This study investigates how both planned (intended) and adaptive (emergent) strategies influence the adoption of open innovation and examines their subsequent effects on the performance of creative industries in South and West Sumatra. Employing a quantitative survey of 150 industry participants, the findings reveal that each strategy positively contributes to the implementation of open innovation. Moreover, open innovation acts as a mediating mechanism that enhances business performance. These outcomes underscore the importance of integrating deliberate planning with agile responses to strengthen innovation capabilities and drive organizational success within the creative economy.
Hak Cipta (c) 2025 arfah piliang, Nuraini Nuraini, Rasmon Rasmon, Chandra Irawan, Jonnedi Jonnedi, Supriatiningsih Supriatiningsih https://creativecommons.org/licenses/by-sa/4.0
Analisis Efektivitas Penerapan Pemutihan Pajak Kendaraan Bermotor Bagi Masyarakat Di Kabupaten Toraja Utara
This study aims to analyze the effectiveness of the implementation of motor vehicle tax amnesty for the community in North Toraja Regency and to explain and identify obstacles in the implementation of motor vehicle tax amnesty in North Toraja Regency. The data collection techniques used were interviews and documentation. The data analysis technique used in this study was descriptive qualitative. The results of this study indicate that the Effectiveness of the Implementation of Motor Vehicle Tax Amnesty for the Community in North Toraja Regency using 5 effectiveness indicators used to measure how effective the implementation of tax amnesty for the community shows positive results or is quite effective. However, in its implementation there are still several obstacles that are expected to be overcome immediately by the relevant parties so that the implementation of motor vehicle tax amnesty in North Toraja Regency is even more effective.
Hak Cipta (c) 2026 Tiara Patari, Nurasyiah, Fajriani Azis https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Penggunaan Teknologi Informasi Dan Kompetensi Terhadap Efektivitas Kerja Pegawai Kantor Badan Keuangan Aset Daerah Kabupaten Majene
The purpose of this study is to examine the influence of information technology and skills on employee performance at the Regional Asset Finance Agency of Majene Regency. In this research methodology, quantitative techniques with a saturated approach were used. All 66 employees at the Regional Asset Finance Agency of Majene Regency were selected as the population of this study. The results of the study show how the use of information technology and affects employee performance efficiency. The above study shows a significant relationship between information technology and competence, evidenced by the calculated f value of 20.198 at a significance level of 5% (p value 0.05 = 0.000). This indicates that the variables of information technology (X1) and competence (X2) jointly influence employee work efficiency at the Regional Asset Finance Agency of Majene Regency.
Hak Cipta (c) 2025 Dahlia, Reny Ruswanti https://creativecommons.org/licenses/by-sa/4.0
Analisis Sistem Kompensasi Menggunakan Metode Overlapping Pada UKM Bakery X
The bakery industry in Indonesia continues to grow as public consumption increases. However, many bakery SMEs face challenges in implementing a fair compensation system. One of them, SME Bakery X, has difficulty adjusting its payroll structure to the prevailing minimum wage standard. This study analyzed SME Bakery X's employee compensation system using the overlapping method to determine whether this method creates a fairer and flexible payroll structure. In addition, this study compared the resulting compensation system with the UMP and UMK to assess its suitability. This research used a qualitative method with a case study approach. Data were obtained through interviews with business owners and employees and secondary data analysis. The total sampling technique was applied to 20 employees. Analysis was conducted using salary mapping and overlapping methods to evaluate the pay gap and design a fairer compensation system. The results showed that all employees of SME Bakery X received salaries below the Bogor Regency MSE, and 45% below the West Java UMP. After implementing the overlapping method, there was an increase in compensation for some positions, with the highest growth of 24.03%. This method improved job satisfaction and helped SME Bakery X retain a quality workforce
Hak Cipta (c) 2025 Dewa Ayu Made Safira Dwiyani, Muhammad Alfaridzi Samallo, Farah Fauziyyah, Revina Novri Azahra, Aviliani Margaretha Sipahutar https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaruh Debt to Equity Ratio, Return On Equity, dan Total Asset Turnover Terhadap Price to Book Value (Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2024)
This study aims to analyze the influence of Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO) on Price to Book Value (PBV) in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. The urgency of this research stems from growing global economic uncertainty and domestic financial market volatility, which have significantly impacted the valuation of the banking sector in Indonesia. The recent decline in PBV among major banks highlights the need to reassess which financial indicators are most influential in shaping investor perceptions. This research employs a quantitative approach using multiple linear regression analysis and classical assumption testing. Secondary data were obtained from audited annual financial reports, and analysis was conducted using SPSS version 26. The results show that ROE has a positive and significant effect on PBV, indicating that profitability plays a key role in enhancing firm valuation. Conversely, DER and TATO do not have a statistically significant impact on PBV. Simultaneously, DER, ROE, and TATO collectively do not significantly affect PBV at the 5% level, although ROE remains the most dominant factor. These findings suggest that in the banking sector, market valuation is more responsive to profitability metrics than to capital structure or asset efficiency. Therefore, banks are advised to focus on improving ROE as a strategic financial objective to increase firm value and attract investors in a competitive capital market environment.
Hak Cipta (c) 2025 kaylla salsabila, Devyanthi Syarif, Tjipto Sajekti https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kecerdasan Spiritual Dan Gaya Hidup Hedonisme Terhadap Manajemen Keuangan Pribadi Gen Z
This study analyzes the impact of spiritual intelligence and hedonistic lifestyle on personal financial management in generation Z. This research aims to investigate the extent to which these two factors influence the financial management of the younger generation. Quantitative methods were applied in this study by involving 100 generation Z participants in the Tasikmalaya area who were selected through survey techniques. Data collection was carried out digitally using a Google Form questionnaire that utilized a Likert Scale of 1-5 to measure each indicator. Data analysis using SPSS 24 includes three main stages: instrument testing, classical assumption testing, and hypothesis verification. The research findings reveal that spiritual intelligence has a significant positive effect on financial management, while a hedonistic lifestyle tends to have a negative impact on personal financial management. These results are expected to provide valuable contributions in understanding the dynamics of financial management among generation Z, especially related to the role of spiritual aspects and consumptive lifestyles.
Hak Cipta (c) 2025 Putri Regina Febrianti, Iman Fauzi Sudirman, Diki Mubarok https://creativecommons.org/licenses/by-sa/4.0
Faktor-Faktor Yang Memengaruhi Persistensi Laba Dengan Book Tax Difference Sebagai Variabel Moderasi
This study examines how operating cash flow, liquidity and company size influence the persistence of profits analyzed for mining companies listed on the Indonesia Stock Exchange during 2021 to 2023, by considering the book tax difference with the position of the moderating variable. The quality of earnings is determined not only by the amount of high or low profits, but also by the stability of these profits over a certain period of time. Shareholders' expectations of sustainable profits are based on their ability to provide a more reliable estimate of profit performance in the next period. The purposive sampling method was used to obtain a sample of 32 entities. Secondary data is used as study material, and collection is carried out through documentation. Eviews 12 is software that functions to carry out analysis of existing data. These findings show that operating cash flow and liquidity do not contribute to earnings persistence, while company size shows a positive and significant influence on earnings persistence. Book tax difference is proven to be only relevant as a moderating variable in the relationship between company size and profit persistence, while in the relationship between operating cash flow and liquidity, book tax difference does not play a role in the moderator position.
Hak Cipta (c) 2025 Devy Rachmawati, Nela Safelia, Wiwik Tiswiyanti https://creativecommons.org/licenses/by-sa/4.0
PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN
This study aims to determine the effect of good corporate governance, intellectual capital and capital structure on financial performance in restaurant, hotel and tourism sub-sector companies for the period 2021-2023. This study is a quantitative study using a causal descriptive method. The sampling method used is the purposive sampling method with a population of 156 restaurant, hotel and tourism sub-sector companies. While the sample is 102 data. Secondary data was obtained through financial reports and annual reports available on the official website of the Indonesia Stock Exchange for the relevant period. Multiple regression analysis was used to analyze the data. The research findings show that: Intellectual capital has a positive effect on financial performance, GCG and capital structure do not affect financial performance. The results of this study provide a positive contribution to the company, where the success of a company is determined by the resources and capabilities it has so that it is able to convert these resources into economic benefits. This study also provides a theoretical contribution that is relevant to resource-based theory, where companies can achieve competitive advantage by relying on the resources they have.
Hak Cipta (c) 2025 Friska Riftama Chaerudin, Sri Handayani https://creativecommons.org/licenses/by-sa/4.0
The Impact of Good Governance Implementation, Competency of Village Apparatus, and Internal Control Systems on Village Fund Management with the Utilization of Information Technology as a Moderating Variable
This study aims to analyze the effect of the implementation of good governance, village apparatus competence, and internal control systems on village fund management, with the use of information technology as a moderating variable. This study is a quantitative study. The population in this study were all villages in the Rakit Kulim, Lubuk Batu Jaya, and Kuala Cenaku sub-districts totaling 38 villages. The sample used in this study was a saturated sample with a total of 152 respondents. The type of data used in this study was primary data and data collection techniques using questionnaires. The analysis method used was the Structural Equation Model using the Smart PLS program. The results of the study indicate that the implementation of good governance, village apparatus competence, and internal control systems partially affect the management of village funds. The use of technology does not moderate the implementation of good governance, village apparatus competence, on the management of village funds. The use of information technology moderates the internal control system on the management of village funds. This study has contributed to improving the management of village funds in the Rakit Kulim, Lubuk Batu Jaya and Kuala Cenaku sub-districts of Indragiri Hulu Regency.
Hak Cipta (c) 2025 Wulan Sekar Ningsih, Taufeni Taufik, Suci Nurulita https://creativecommons.org/licenses/by-sa/4.0
Analisis Manajemen Risiko Pada PT Bank Negara Indonesia Tbk
The aim of this research is to find out and analyze how risk management is carried out at PT Bank Negara Indonesia which is listed in the banking sector on the Indonesia Stock Exchange (BEI) in 2022. Methodology This research is qualitative and descriptive. The results of the analysis show that the management of a company can be influenced by risk management. Where risk management is directly proportional to company performance. Risk management has been successfully implemented by the banking industry, especially PT Bank Negara Indonesia, Tbk. The banking sector, namely BNI, has implemented standardized risk management. Proven based on report data in 2022, PT. Bank Negara Indonesia, Tbk has implemented both national and international risk management standards. BNI's implementation of risk management is known as 4 pillars.
Hak Cipta (c) 2025 Rahmadani Rahmadani https://creativecommons.org/licenses/by-sa/4.0
Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45
This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Hak Cipta (c) 2025 Dina Apriana, Risal, Sartono, Reni Dwi Widyastuti, Renny Wulandari https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kualitas Pelayanan dan Kualitas Informasi Terhadap Kepuasan Konsumen Pembelian Online Produk Usaha Mikro Kecil Menengah di Kota Langsa
The focus of this research is based on the increasing use of digital platforms as the main medium for transactions, especially for MSMEs which aim to expand market reach and increase competitiveness. The population in this study consists of consumers who have made several purchases and consumed MSME products. From this population, a sample of 200 respondents was selected using accidental sampling or convenience sampling techniques. The findings show that service quality and information quality contribute significantly to consumer satisfaction. These variables collectively have a significant influence on consumer satisfaction. This research provides valuable insight for MSME practitioners in Langsa City, especially in understanding the importance of service quality and information quality in increasing consumer satisfaction. These findings can be used as strategic considerations to improve the quality of interactions with consumers and increase competitiveness in an increasingly competitive market.
Hak Cipta (c) 2025 Imam Gunanjar, Rahmat Maulidan, Muhammad Ridwan Verinanda, Rico Syahputra, Maya Rizki Sari, Zubir https://creativecommons.org/licenses/by-sa/4.0
Determinants Of Financing For Contemporary Sale And Shirkah Islamic Banking Year 2019-2023 To Quality Profit With NPF As A Moderating Variable
The background of the study is the influence of financing for sale and purch and syirkah financing which still has a research gap by adding othe variables, namely the addition of financing for sale and purchase and N which is one of the disincentives for banks to obtain profit or profit. Regard the irregular funding indicator as measured by the Net Performance Fund (NPF) ratio. This study aims to analyze financing for sale and purchase w has a significant effect on the Earnings Quality (ROA) of Bank Sya Indonesia. Let's analyze whether Syirkah Financing has a significant effec the Earnings Quality (ROA) of Bank Syariah Indonesia. Analyze whether N can manage financing for sale and purchase and Syirkah financing productive ROA quality. This study is based on annual calculations for period 2019-2023. Using a qualitative descriptive method using a purpo sampling method. In this study, the example is the 2019-2023 financial rep Data collection techniques Documentation Technique and Literature St were then tested using the SPSS 23.0 test Based on the results of the st Buying and selling has a significant effect on the quality of income of B Syariah Indonesia for the period 2019-2023. There is no significant effec the quality of profit between Syirkah and Bank Syariah Indonesia in 20 2023. In the period 2019-2023 there is a significant effect between the qua of NPF income and Bank Syariah Indonesia. Buying and selling and NPF h a significant effect on the quality of profit of Bank Syariah Indonesia in 20 2023.
Financing of Sale and Purchase and Syirkah
Hak Cipta (c) 2025 muhammad yusuf, Jonnedi Jonnedi, Ramadahniel Islami, Masril Masril, Wulan Oktaviani , Rahmawati Rahmawati https://creativecommons.org/licenses/by-sa/4.0
Efforts to Improve the Economy of the Ambulu District Community Through the PNM Ulamm Institution in Financial Management
The aim of this research is to provide an overview of how influential PNM ULaMM is in improving the economy of Ambulu sub-district. The Micro Capital Services Unit (ULaMM) is a service from PT Permodalan Nasional Madani (PNM) which was formed by the government with the aims and objectives of empowering micro and small businesses. One of them is in Ambulu District which needs capital for business, and existing micro-entrepreneurs to develop their businesses. This research aims to describe efforts to improve micro businesses in the area of financial management. The research results show that through this activity, the community experiences increased financial capacity, business growth and overall economic prosperity. Therefore, this research provides an important contribution to understanding the role of microfinance institutions in supporting efforts to improve the community economy at the local level. The implications of these findings can be a reference for related parties, including other micro institutions, to develop more effective strategies in improving the economic welfare of communities in similar areas. To obtain financing from the PNM ULaMM institution, the community does not need to be complicated by the requirements they have to fulfill as with banking institutions
Hak Cipta (c) 2025 Safrizal Safrizal, Kristina Ayu Ningrum, Yuniasih Purwanti, Ihsan Nasihin https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kreativitas dan Inovasi dalam Desain Grafis sebagai Pendukung Branding UMKM
Graphic design is very important for helping the branding of Micro, Small, and Medium Enterprises (MSMEs), especially in today's competitive digital world. This study aims to look at how creativity and innovation in graphic design affect the success of MSMEs branding. Using a quantitative method, data was gathered through a survey with a Likert-scale-based questionnaire from 25 MSMEs owners in the food, fashion, and craft industries in the Greater Jakarta area (Jabodetabek). The analysis methods used are descriptive analysis and multiple linear regression to assess the link between creativity and innovation in graphic design and branding success. The findings show that graphic design aspects like logos, packaging, and creative promotional visuals can boost product attractiveness (84%), build a solid brand image (86%), and encourage customer loyalty (82%). Participants also mentioned that graphic design plays a key role in increasing the competitiveness of MSMEs in the market (86%). However, limited access to technology and design software (74%) is a significant obstacle that must be tackled. This research shows that graphic design is not just about looks but is also a strategic tool in branding that can strengthen brand identity and help with product marketing. To make better use of graphic design, suggested actions include enhancing access to technology, educating MSMEs owners on branding and graphic design, and working with professional designers. This study gives useful suggestions for MSMEs to implement more creative and innovative branding strategies to boost their competitiveness in a constantly changing market.
Hak Cipta (c) 2025 Nurbadillah Nurbadillah, Indra Maki Wiguna, Rizky Fadlurohman, Dr. Ir. Wien Kuntari M.Si. https://creativecommons.org/licenses/by-sa/4.0
Analisis Literasi Perpajakan, Sosialisasi Perpajakan, Sanksi Pajak dan Tax Morale Terhadap Kepatuhan Pajak UMKM di Kabupaten Boyolali
This research aims to partially and simultaneously determine the role of tax literacy, tax socialization, tax sanctions, and tax morale on UMKM tax compliance in Boyolali Regency. Quantitative descriptive methods were used in the research. All UMKM registered with the Boyolali Regency Diskopnaker Office, totaling 48,362 business units, are included in the population of this study. A sample of 100 respondents was collected through random sampling techniques, namely randomly from the population without paying attention to differences in social strata. Data was collected through a questionnaire with a linkert scale to measure respondents answers. Data analysis techniques with multiple linear regression statistical analysis, F test, t test, and determination coefficient. This study proves that tax literacy, tax sanctions, and tax morale partially have a significant positive effect on UMKM tax compliance in Boyolali Regency, while tax socialization has no effect on tax compliance as indicated by insignificant negative results. The variables tax literacy, tax sanctions, tax socialization, and tax morale amounted to 52.4% contributing to tax compliance.
Hak Cipta (c) 2025 Dewi Widyaningsih, Siska Arta Armilda, Agustinus Budi Santoso https://creativecommons.org/licenses/by-sa/4.0
Kebijakan Deviden dan Ukuran Perusahaan terhadap Nilai Perusahaan
This study looks at the impact of dividend policy and company size on firm value in 14 manufacturing businesses listed on the Indonesia Stock Exchange between 2021 and 2023. Using a quantitative approach and multiple regression analysis with SPSS version 26, the results show that dividend policy has a negative but small effect on firm value, whereas company size has a negative and significant impact on firm value.
Hak Cipta (c) 2025 Zahra Salsa, Deby Deby, Rina Yuniarti https://creativecommons.org/licenses/by-sa/4.0
Penerapan Analisis Titik Impas Sebagai Dasar Perencanaan Laba Di Pt Indofood CBP Sukses Makmur Tbk
The main goal of the company is to achieve sustainable growth and increase profits through effective business strategies, including boosting sales in terms of both volume and revenue, which significantly affect profit achievement. Break-even analysis is essential for estimating the profits from product sales. This study aims to evaluate the application of break-even analysis in profit planning at PT Indofood CBP Sukses Makmur Tbk. The research uses a qualitative method with descriptive data from the company's financial reports, books, and journals as secondary data sources. The sampling technique employed is purposive sampling, with a sample of financial reports from 2019 to 2023. The results indicate that the company’s sales have exceeded the established break-even point. However, to maximize profits, the company needs to implement effective marketing strategies, such as attractive promotional pricing while ensuring that revenues remain above the break-even point. Furthermore, a product bundling strategy can significantly increase sales volume, which is crucial for cost efficiency, competitiveness, and achieving the company’s growth targets.
Hak Cipta (c) 2025 Fitri Ussaefa Nur Jannah, Alya Anindita, Ade Elza Surachman https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Indeks Pembangunan Manusia, Pengangguran Dan Upah Minimum Terhadap Kemiskinan Pada Lima Kabupaten Di Provinsi Riau
Poverty is a problem that must be resolved immediately by the five regencies in Riau Province. The five regencies with the highest number of poor people include Rokan Hulu Regency, Kampar Regency, Rokan Hilir Regency, Pelalawan Regency, and Meranti Islands Regency. The high number of poor people can slow down the development process in the region. The human development index, unemployment, and minimum wage are believed to be the causes of the high number of poor people in the five districts in Riau Province. The purpose of this study was to analyze the effect of the human development index, unemployment, and minimum wage on poverty in five regions in Riau Province. This research is quantitative and uses a panel data regression method. The selected research model is the Common Effect. The results showed that the human development index has a negative and insignificant effect on poverty in five regencies in Riau Province. Unemployment has a negative and insignificant effect on poverty in five regencies in Riau Province. Minimum wage has a negative and insignificant effect on poverty in five regencies in Riau Province.
Hak Cipta (c) 2025 Rezi Setiawan, Jahrizal Jahrizal, Any Widayatsari https://creativecommons.org/licenses/by-sa/4.0