PRiNEB (Parade Riset Nasional Ekonomi dan Bisnis)
PENGARUH MANAJEMEN KONFLIK DALAM ENIGKATKAN KINERJA TIM PEGAWAI DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KOTA SAMARINDA
The Influence of Conflict Management in Improve the Performance of the Employee Team of the Samarinda City Population and Family Planning Control Service. Under the guidance of Mrs. Eka Yudhyani as the first supervisor and Mrs. Astrid Napita Sitorus as the second supervisor. This study aims to analyze the effect of conflict management on employee team performance at the Samarinda City Population and Family Planning Control Office. The theoretical basis used in this study includes conflict management on employee performance. Employee performance is crucial in achieving the agency's vision and mission, encompassing aspects of quality, quantity, effectiveness, and work commitment. The study used a saturated sample of 61 employees. Data were collected through a Google Form questionnaire using a Likert scale and analyzed using simple linear regression using SPSS version 25. The analysis showed a significance value of 0.274 (>0.05), indicating that conflict management did not significantly impact employee performance. Although there was a positive relationship, factors such as resource constraints, structural imbalance, and ineffective communication impacted team performance. However, the majority of employees still demonstrated high commitment and good resource utilization.
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PENGARUH FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, DAN LOCUS OF CONTROL SEBAGAI VARIABEL INTERVENING TERHADAP GAYA HIDUP KONSUMTIF ANAK MUDA DI SAMARINDA
Financial literacy refered to one's ability to manage finances effectively. Many young people experience financial lost due to a lack of understanding of financial literacy. Financial technology made it easy for young people to manage their finances, but their locus of control determined the extent to which they feel responsible for financial decisions. Locus of control played an important role in shaping young people's consumptive lifestyle, especially appearance issues because they tent to follow trends. The purpose of this study was to determine and analyze the effect of financial literacy, financial technology and locus of control as intervening variables on the consumptive lifestyle of young people in Samarinda. The theoretical basis used in this study consists of financial management, financial literacy, financial technology, locus of control and consumptive lifestyle. This study was conducted among young people in Samarinda. This type of research was quantitative research. The population in this study were all young people (men and women) in Samarinda. Calculation of the research sample used the Hair formula obtained a sample size of 120 respondents using non-probability sampling techniques with purposive sampling method. Data collection was carried out by distributing questionnaires from google form using a Likert scale. The analysis test tool used SmartPLS 4.0 with the SEM (Structural Equation Modeling) analysis method. The results showed that financial literacy had a positive and significant effect on locus of control. Financial technology had a positive and significant effect on locus of control. Locus of control had a positive and insignificant effect on consumptive lifestyles. Financial literacy had a positive and insignificant effect on consumptive lifestyles. Financial technology had a positive and insignificant effect on consumptive lifestyles. Financial literacy and financial technology had a positive but insignificant effect on consumptive lifestyles through locus of control.
ANALISIS PENGELOLAAN KEUANGAN DESA SIDOMULYO KECAMATAN TABANG KABUPATEN KUTAI KARTANEGARA
Village financial management is an overall activity that includes planning, implementation, administration, reporting, and accountability of village finances carried out in one fiscal year. This study aims to determine and analyze the financial management planning of Sidomulyo Village, Tabang District, Kutai Kartanegara Regency based on Permendagri No.20 of 2018. The theoretical basis used is Public Sector Accounting which emphasizes transparency, accountability, and efficiency in village financial management which focuses on planning, implementation, administration, reporting, and accountability. in the government entity of village financial management. the theory used in this research is descriptive comparative analysis with Dean J. Champion's percentage measurement tool. Primary data were obtained through interviews and direct observation, while secondary data were obtained from official village documents and financial reports. The research results of the analysis of village financial management show that Sidomulyo Village has carried out the financial management process in accordance with Permendagri No.20/2018. In the administration stage, this village applies a monthly transaction recording system to maintain administrative order and prevent recording errors. Although financial management in Sidomulyo Village is in accordance with regulations, there are still several aspects that need to be improved, such as increasing the capacity of human resources related to village financial management and strengthening internal supervision so that financial management can run more effectively and efficiently.
ANALISIS SITEM DAN PROSEDUR PENJUALAN KREDIT PADA PT. KB FINANSIA MULTI FINANCE KREDIT PLUS SAMARINDA
Analysis of credit sales systems and procedures at PT. Kb finansia Multi Finance credit Plus Samarinda. Under the guidance of father Imam Nazarudin Latif as supervisor 1 and Mrs. Fitri as supervisor II. The occurrence of costumer delays in making repayments. Because of the weak functions in carrying out surveys, and the lack of analyzing prospective buyers or customers so that bad credit often occurs which can harm the company. This study aims to determine and analyze the credit sales system and procedures at PT. Kb finansia multi finance credit plus samarinda. The theoretical basis used is that financial accounting provides a clear framework for evaluating an entity's finances, helping company performance and making decisions based on relevant accounting information. This research is qualitative research with a descriptive approach, namely the approach used to explain the state of a research object. The analytical tools used are questionnaires and flow charts. The results of the data research were collected through a questionnaire to provide questions to respondents (company staff) regarding internal control over the implementation of credit sales systems and procedures at PT. Kb finansia multi finance credit plus samarinda the data obtained was analyzed using the Champion method in Raja Kurnia Juita, namely by calculating the number of “Yes” the final score is used to conclude whether the system and procedures are in accordance with Mulyadi's theory of internal control of credit sales companies. The results showed that credit sales accounting was in accordance with the internal credit sales system and procedures (score 87%). Suggestions for future researchers who take research with similar or the same theme are expected to increase their activeness, sense of initiative, confidence and cooperate with research informants and research respondents to coordinate better so that it can help smooth the research.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING PADA KEDAI SIPALING COKELAT DI KOTA SAMARINDA
Cost of Production of Chocolate Drinks at the Sipaling Cokelat Shop Business, under the guidance of Mrs. Eka Yudhyani as Supervisor I and Mrs. Mita Sonaria as Supervisor II. Calculation of cost of production using the full costing method is the right method to use in small and medium industries because this industry still uses a relatively simple cost recording process. The formulation of the problem of this research is whether the determination of the Cost of Production of the Sipaling Cokelat Shop is lower than the cost of production using the full costing method. The purpose of this research is to find out information on the difference in the cost of production according to the company and the cost of production according to the full costing method and to compare the cost of production according to the Sipaling Cokelat Shop business. The theoretical basis used in this research is cost accounting which focuses on the calculation of the cost of production of chocolate drinks at the Sipaling Cokelat Shop business. The hypothesis of this research is that the Cost of Production of the Sipaling Cokelat Shop is lower than the cost of production using the full costing method. The analytical tool used is the full costing approach which takes into account all production costs. The results of the study showed that the calculation of the cost of production of chocolate drinks according to the Sipaling Cokelat Shop Business was Rp18,414. while according to the full costing method the cost of production was Rp22,691.43. The cost of production according to the Sipaling Cokelat Shop Business was lower than the full costing method so that there was a difference of Rp4,277.43. The difference occurred because the Sipaling Cokelat Shop business did not include factory overhead costs in production costs
Pengaruh Penerapan Enterprise Resource Planning (ERP) Terhadap Kinerja Keuangan Perusahaan Food And Beverages Yang Terdaftar di Bursa Efek Indonesia Dengan Firm Size dan Total Aset Sebagai Variabel Moderasi
his study aims to determine and analyze the effect of Enterprise Resource Planning (ERP) implementation moderated by sales and total assets on the Return on Investment (ROI) of food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. The analytical tools used include analysis of research variables, classical assumption tests consisting of normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests, moderated regression analysis, and hypothesis testing consisting of t-statistic tests and determination coefficient tests. The results of the analysis show that ERP implementation has a significant effect on the ROI of food and beverage companies, with sales moderation. The data shows that when sales increase, the positive impact of ERP implementation on ROI also increases. This indicates that companies that implement ERP well can optimize their business processes, thereby increasing operational efficiency and in turn increasing sales. The analysis also shows that total assets serve as a moderating variable in the effect of ERP implementation on ROI. The results show that companies with larger total assets tend to gain more significant benefits from ERP implementation. This may be due to the ability of larger companies to invest in more sophisticated ERP technology and have the resources to manage its implementation effectively.
ANALISIS PENERAPAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA CV YUDIRA DI SAMARINDA
This research aims to find out and analyze the recognition of fixed assets, measurement of fixed assets, and depreciation of fixed assets of CV Yudira Samarinda based on the Financial Accounting Standards Statement (PSAK) No. 16. The theoretical basis used is financial accounting, especially about fixed assets, and PSAK No. 16. The formulation of the problem in this study is whether the recognition, measurement, and depreciation of fixed assets of CV Yudira Samarinda in accordance with PSAK No. 16. The analysis tool used is a comparative descriptive method and percentage analysis according to Dean J Champion, namely by comparing the recognition, measurement, and depreciation of fixed assets according to PSAK No. 16 with according to CV Yudira in Samarinda. The results of this study show that the recognition of fixed assets CV Yudira is in the "Appropiate" criteria, the measurement of CV fixed assets. Yudira is in the criteria of "Quite Appropiate", depreciation of fixed assets of CV Yudira is in the criteria of "Quite Appropriate"
PENGARUH WORK LIFE BALANCE DAN BURNOUT TERHADAP KEPUASAAN KERJA KARYAWAN PADA PERUSAHAAN CV MITRA BARA SEJATI
Currently, many companies implement Work Life Balance programs to improve employee job satisfaction. Work Life Balance is a condition of balance between work demands and personal life. This program is important because companies realize that employees face various roles outside of their work. Another challenge in achieving job satisfaction is burnout, which is a condition of physical and mental fatigue due to prolonged work pressure. Job satisfaction itself is individual, where each employee has a different level of satisfaction according to the values they adhere to. This study aims to analyze the influence of Work Life Balance and burnout on employee job satisfaction at CV Mitra Bara Sejati. The study was conducted from November 2024 to January 2025 with 35 respondents using the purposive sampling method. Data were collected through a questionnaire with a Likert scale and analyzed using multiple linear regression. The results of the study show that Work Life Balance has a significant effect on job satisfaction because employees feel they have enough time for work and personal life. Burnout also has a significant effect on job satisfaction because high work stress, such as varying work schedules, can reduce employee wellbeing. Simultaneously, Work Life Balance and burnout affect job satisfaction, where good Work Life Balance can reduce the negative impact of burnout, thereby increasing employee job satisfaction at CV Mitra Bara Sejati.
ANALISIS AUDIT MANAJEMEN ATAS FUNGSI SUMBER DAYA MANUSIA PADA BADAN PENDAPATAN DAERAH KOTA SAMARINDA
The human resources function is an important element in achieving success in achieving organizational goals. This study aims to determine the level of effectiveness of the acquisition and management of human resources functions at the Samarinda City Regional Revenue Agency. The theory underlying this study is the theory of management audit which includes an evaluation of various programs or activities in the organization to ensure that the human resources function has been managed effectively. This study uses a qualitative descriptive analysis method. Data were collected through documents and interviews. The analysis tool used is the Dean J. Champion formula by adding up the yes or no answers, then dividing by the number of questions. The instrument used is an audit worksheet containing questions, yes or no answers. The criteria are determined if the yes answer is more dominant than the no answer, then it is categorized as effective and if the no answer is more dominant than the yes answer, then it is categorized as ineffective. The results of the study indicate that the management audit of the human resources function at the Samarinda City Regional Revenue Agency has been running effectively. Human resource programs or activities consisting of Human Resource Training and Development, and performance assessment have been running in accordance with established procedures. The results of the calculation of the level of effectiveness reached 100%, this number is categorized as very effective.
Analisis Efektivitas Dan Kontribusi Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kota Samarinda Tahun 2021-2023
This study aims to determine and analyze the Effectiveness and Contribution of Street Lighting Tax to Regional Original Income at the Regional Revenue Agency of Samarinda City in 2024. The theoretical basis used in this study is Effectiveness, Contribution, Street Lighting Tax, and Regional Original Income. This research method is quantitative. This study uses effectiveness and contribution analysis tools. Effectiveness Formula = Realization of Street Lighting Tax: Street Lighting Tax Target x 100%. Contribution Formula = Realization of Distance Learning Revenue: Realization of PAD Revenue x 100%. The data required is the target and realization data of PPJ and PAD for 3 years, namely in 2021, 2022, 2023. Data obtained from the Regional Revenue Agency of East Kalimantan Province. The results of this study indicate that the level of effectiveness of street lighting tax revenue in Samarinda City is included in the very effective criteria because its effectiveness value is 102.65%. The level of contribution of street lighting tax to local revenue is included in the less criteria because its contribution value is only 16.73%.
PENGARUH EXPERIENTIAL MARKETING DAN SERVICE QUALITY TERHADAP KEPUASAN PELANGGAN DI BOMGRILL RESTO SAMARINDA
The Influence of Experiential Marketing and Service Quality on Customer Satisfaction at BomGrill Resto Samarinda. Under the guidance of Mrs. Eka Yudhyani as the first supervisor and Mrs. Astrid Napita Sitorus as the second supervisor. This study aims to determine and analyze the influence of Experiential Marketing and Service Quality on Customer Satisfaction at BomGrill Resto Samarinda. The theoretical basis used in this study includes experiential marketing and service quality on customer satisfaction. This study was conducted on BomGrill Resto customers, the population in this study used the purposive sampling category and the sample taken was 97 respondents with the NonProbability Sampling method with a purposive sampling technique. Data collection was carried out by distributing questionnaires from google form using a likert scale. The analysis tool used in this study is multiple linear regression using the SPSS version 25 statistical program tool. The results of the study show that: 1) Experiential marketing has a positive and significant effect on customer satisfaction at BomGrill Resto Samarinda. This means that the better and more interesting the experience offered to customers, the greater the level of customer satisfaction at BomGrill Resto Samarinda. 2) Service quality has a positive and significant effect on customer satisfaction at BomGrill Resto Samarinda. This means that the better the service quality provided, the higher the level of customer satisfaction at BomGrill Resto Samarinda. 3) The experiential marketing and service quality variables have a positive and significant effect on customer satisfaction at BomGrill Resto Samarinda. This means that if experiential marketing and service quality increase together, customer satisfaction will also increase.
ANALISIS PENGARUH DIGITAL MARKETING DAN EXPERIENTAL MARKETING TERHADAP LOYALITAS PELANGGAN PADA CAFE KOMPOSISI DI KOTA SAMARINDA
The problems faced by Cafe Senyawa include how they can optimize strategic management that covers all aspects of the business, from operations to marketing, in order to remain relevant and competitive in the market. The purpose of this study was to determine the effect of digital marketing and experiential marketing on loyalty both partially and simultaneously This research uses the basic theory of Marketing Management which consists of Marketing Strategy with Digital Marketing, Experiential Marketing and customer loyalty. The research method used is using Multiple Linear Regression Analysis The population used in this study were customers of Cafe Senyawa Samarinda who visited the cafe during August-October, based on visitor reports it was obtained that there were 571 visitors in the last 2 months with a sample of 254 obtained from the calculation of the Slovin formula. The results of the study show that Digital Marketing has a partial effect on customer loyalty. Experiential Marketing has a significant partial effect on customer loyalty. Digital marketing and experiential marketing have a significant simultaneous effect on customer loyalty.
PENERAPAN DU PONT SYSTEM DENGAN DATA PANEL (Studi Kasus Perusahaan Sub Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023)
The development of Indonesia’s capital market plays an essential role as an investment vehicle and a source of funding for companies. In the ever-changing economic dynamics, stock prices serve as a key indicator for assessing a company’s performance and future prospects. Therefore, analyzing the financial factors that influence stock prices is crucial, particularly in the mining sector, which contributes significantly to the national economy. Based on this context, this study aims to examine the relationship between financial ratios reflected in the Du Pont System analysis and the stock prices of mining companies. The main focus of this research is to investigate the effects of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) on the stock prices of mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. This study aims to analyze the effect of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) on stock prices in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 20182023 period. This study uses a quantitative approach with library research and secondary data obtained from company financial reports accessed through the official IDX website. The research sample consisted of 12 companies selected based on specific criteria. Data analysis was conducted using panel data to determine the partial and simultaneous effects of each variable on stock prices. The results show that the three independent variablesNPM, TATO, and EMsignificantly influence the stock prices of mining companies. This finding underscores the importance of Du Pont System analysis as a tool for evaluating company financial performance in predicting stock prices and providing strategic information for investors and company management.
ANALISIS PENGUKURAN KINERJA DENGAN METODE BALANCED SCORECARD PADA KOPERASI SIMPAN PINJAM SENTOSA SAMARINDA
Balanced scorecard (BSC) is a strategic management framework used to measure and monitor the performance of an organization from various balanced perspectives. Draft Balanced scorecard is based on the idea that an organization's performance can not only be measured from a financial perspective, but also from the perspective of internal processes, customers, and learning and growth. This research was conducted at the Sentosa Samarinda Cooperative. This research was conducted in the period 2021 and 2022. The analytical tool used was the ratio return on asset, return on equity, customer acquisition, customer retention, service error rate and employee productivity. The results of the research show that 1) The performance of the Sentosa cooperative in Samarinda using the method balanced scorecard based on a financial perspective using ratios return on asset in 2021-2022 is not good. 2) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on a financial perspective using ratios return on equity in 2021-2022 is not good. 3) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on the customer's perspective using ratios customer aquisition in 2021-2022 is not good. 4) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on the customer's perspective using ratios customer retention in 2021-2022 is not good. 5) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on an internal business process perspective using ratios service error rate in 2021-2022 is not good. 6) Performance of the Sentosa cooperative in Samarinda using methods balanced scorecard based on a learning and growth perspective using the employee productivity ratio in 2021-2022 is not good.
Pengaruh Harga, Digital Marketing dan Brand Ambassador Terhadap Keputusan Pembelian Di PS Store Samarinda
he Influence of Price, Digital Marketing, and Brand Ambassador on Purchase Decisions at PS Store Samarinda. Supervised by Mrs. Nurfitriani as Primary Advisor and Mrs. Umi Kulsum as Secondary Advisor. The objectives of this study are 1). To determine the influence of price on purchase decisions at PS Store Samarinda. 2). To determine the influence of digital marketing on purchase decisions at PS Store Samarinda. 3). To determine the influence of brand ambassador on purchase decisions at PS Store Samarinda. 4). To determine the simultaneous influence of price, digital marketing, and brand ambassador on purchase decisions at PS Store Samarinda. The theoretical basis of this research is Marketing Management which specifically focuses on the variables of Price, Digital Marketing and Brand Ambassador. The sample consisted of 100 respondents, selected using a Probability Sampling method with a Simple Random Sampling technique. Data were collected through the distribution of questionnaires using a Likert scale to measure each indicator. The analytical tool used in this study was multiple linear regression analysis with the assistance of SPSS v27. The results of the study indicate that 1). The price variable has a significant effect on purchase decisions at PS Store Samarinda. 2). The digital marketing variable has no significant effect on purchase decisions at PS Store Samarinda. 3). The brand ambassador variable has no significant effect on purchase decisions at Ps Store Samarinda. 4). The variables price, digital marketing, and brand ambassador jointly have a significant effect on purchase decisions at Ps Store Samarinda.
Pengaruh Kepemimpinan, Disiplin dan Lingkungan Kerja Terhadap Kinerja Karyawan di Kantine Resto & Lounge Samarinda
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kepemimpinan, disiplin dan lingkungan kerja terhadap kinerja karyawan pada Kantine Resto & Lounge Di Samarinda, baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah semua karyawan Kantine Resto & Lounge Di Samarinda berjumlah 30 karyawan dan sampel penelitian ini berjumlah 30 karyawan pengambilan sampel secara sensus. Metode pengumpulan data menggunakan observasi, wawancara, dan kuesioner. Analisis data menggunakan regresi linier berganda, sebelum menggunakan regresi linier berganda, dilakukan uji instrumen dan uji asumsi klasik serta linieritas. Hasil penelitian menunjukan bahwa kepemimpinan berpengaruh positif signifikan terhadap kinerja karyawan hal ini berarti bahwa semakin baik kepemimpinan yang diberikan maka kinerjanya akan meningkat. Disiplin berpengaruh positif signifikan terhadap kinerja karyawan hal ini berarti bahwa semakin disiplin dalam berkerja maka kinerja akan meningkat. Lingkungan kerja berpengaruh positif tidak signifikan hal ini berarti karyawan di dalam berkerja tidak terlalu menuntut lingkungan kerja. Secara simultan kepemimpinan disiplin dan lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan di Kantine Resto & Lounge di Samarinda. Nilai koefisien determinasi atau R square sebesar 0,751 atau sebesar 75,1% yang menunjukkan bahwa kinerja karyawan dipengaruhi oleh kepemimpinan, disiplin dan lingkungan kerja sedangkan sisanya sebesar 24,9% dipengaruhi oleh variabel lain yang tidak masuk dalam penelitian.
PENGARUH KOMPENSASI DAN KOMITMEN ORGANISASI TERHADAP PRESTASI KERJA KARYAWAN PT DAYA ANUGRAH MANDIRI DI SAMARINDA
The Influence of Compensation and Organizational Commitment on Employee Performance at PT Daya Anugrah Mandiri in Samarinda, under the supervision of Ms. Nurfitriani as the first advisor and Mr. Sukirman as the second advisor. The purpose of this study is to examine and analyze the influence of compensation and organizational commitment on employee performance at PT Daya Anugrah Mandiri in Samarinda, both individually and simultaneously. The theoretical framework of this research is based on human resource management, compensation, organizational commitment, and employee performance. This study employs a quantitative descriptive research method. This approach serves as a strategy to systematically obtain valid, reliable, and credible data. The sample was determined using a census technique (saturated sample), involving all 65 employees. Primary data was collected through questionnaires filled out directly by the respondents. The results show that compensation has a positive and significant effect on employee performance at PT Daya Anugrah Mandiri in Samarinda. Compensation plays a vital role in enhancing employee performance, as fair and motivating compensation encourages employees to deliver their best results. Organizational commitment, which includes aspects such as loyalty to the company and job satisfaction, also has a positive and significant effect on employee performance, as it fosters a sense of being valued. This indicates that improved compensation and organizational commitment lead to enhanced employee performance. Furthermore, compensation and organizational commitment jointly influence employee performance at PT Daya Anugrah Mandiri in Samarinda. To encourage optimal employee performance, the company should focus on the factors that influence it, thereby positively impacting overall employee productivity.
PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN E- WALLET SEBAGAI VARIABEL INTERVENING TERHADAP PERILAKU KONSUMTIF GENERASI Z
Financial literacy is an important factor in personal financial management. Low financial literacy and social influence can encourage excessive consumptive behavior among Generation Z, especially in Samarinda. Technology brings both opportunities and challenges. E-Wallets and digitalization offer convenience in transactions. The ease of transactions often makes individuals tend to spend more money without considering the long-term impact. Good financial literacy is needed to help individuals manage finances wisely and reduce the risk of financial problems in the future. The purpose of this study was to determine the effect of financial literacy and the use of E-Wallet as an intervening variable on generation z's consumptive behavior. The theoretical basis used in this study consists of financial management, financial literacy, E-Wallet, and consumptive behavior. This research was conducted on Generation Z in Samarinda City. The population in this study was all Generation Z in Samarinda City. Calculation of the research sample used the Lemeshow formula obtained a sample size of 96 respondents using non probability sampling technique with purposive sampling method. Data collection was carried out by distributing questionnaires from google form using a Likert scale. This type of research is quantitative and the analysis test tool used SmartPLS 4.0 with the SEM (Structural Equation Modeling) analysis method. The results showed that financial literacy had a negative and insignificant effect on consumptive behavior. Financial literacy had a positive and significant effect on the use of E-Wallet. The use of E-Wallet had a positive and significant effect on consumptive behavior. The use of E-Wallet to mediate the effect of financial literacy on consumptive behavior.
Penerapan Sistem Informasi Akutansi Menggunakan Aplikasi Qasir Terhadap Pencatatan Keuangan UMKM Di Kecamatan Loa Janan (Studi Kasus Pada Usaha Laila Vape Store)
The development of information technology has a significant impact on the business world. In Indonesia, Micro, Small, and Medium Enterprises (MSMEs) contribute 60% to Gross Domestic Product (GDP) and absorb more than 97% of the workforce. Many MSMEs face financial challenges. Accounting Information Systems (AIS) can provide solutions, an example of an application is Qasir. With the Qasir application, financial recording becomes effective in achieving success. The approach used in this study is qualitative with a descriptive method. Data for this study were collected through field research techniques, which included primary and secondary data. Primary data was obtained through interviews, while secondary data was taken from sales records and stock owned by the shop owner The results of the study show that by using the Qasir application, purchase transaction data can be stored automatically as proof of cash receipts, and also makes it easier to find out the amount of profit from sales.
Pengaruh Job Insecurity dan Workload terhadap Turnover Intention Karyawan PT Saka Farma Laboratories
alah satu faktor yang dapat memengaruhi turnover intention adalah job insecurity, yaitu kondisi ketika individu merasakan ketidakamanan atau ancaman terhadap keberlangsungan pekerjaannya. Selain itu, beban kerja (workload) juga menjadi faktor yang berpotensi menimbulkan keinginan karyawan untuk berpindah ke perusahaan lain. Meningkatnya tingkat job insecurity dan workload yang dirasakan karyawan dapat memperkuat niat untuk mencari peluang kerja yang dianggap lebih stabil.Penelitian ini bertujuan untuk menganalisis pengaruh job insecurity dan workload baik secara parsial maupun simultan terhadap turnover intention karyawan PT Saka Farma Laboratories. Data primer dalam penelitian ini diperoleh melalui wawancara, pengisian kuesioner oleh responden, serta observasi langsung yang dilakukan oleh peneliti. Populasi penelitian berjumlah 100 karyawan PT Saka Farma Laboratories, dengan sampel sebanyak 60 responden yang ditentukan menggunakan teknik purposive sampling. Alat analisis yang digunakan adalah regresi linear berganda dengan menggunakan SPSS 30. Hasil penelitian ini menunjukan bahwa job insecurity berpengaruh positif dan signifikan terhadap turnover intention karyawan PT Saka Farma Laboratories. Workload tidak berpengaruh signifikan terhadap turnover intention karyawan PT Saka Farma Laboratories. Variabeljob insecurity dan workload secara bersama-sama berpengaruh positif dan signifikan terhadap turnover intentionkaryawan PT Saka Farma Laboratories.
Pengaruh Likuiditas, Leverage, dan Profitabilitas Perusahaan Terhadap Financial Distress (Studi Kasus Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia 2022-2024)
This study aims to determine and analyze the effect of liquidity, leverage, and profitability on financial distress in textile and garment companies listed on the Indonesia stock exchange for the period 2022-2024. The research sample used was 4 textile and garment companies. The theoretical basis used in this study includes Liquidity, Leverage, Profitability, and Financial distress. This research method is quantitative. This study uses the analysis tools Current Ratio, Debt Equity Ratio, Return on Equity and the Altman Z-Score model. Formula CR = Current Assets: Current Debt. DER formula = Total Debt: Total Equity. ROE formula = Net Profit After Tax: Total Own Capital. Z-Score model 1.2X1+1.4X2+3.3X3+0.6X4+1.99X5. The data required is quarter 1 to 3 in 2022, 2023, 2024. Data obtained from the Indonesia Stock Exchange. The results of this study indicate that liquidity has no partial effect but leverage and profitability partially affect financial distress. Simultaneously liquidity, leverage, and profitability affect financial distress.
Pengaruh Kompetensi Digital Terhadap Produktivitas Kerja Dengan Self-Efficacy Sebagai Variabel Intervening Pada Karyawan Generasi Z Di Kota Samarinda.
The purpose of this study was to determine and analyze the effect of digital competence on work productivity in generation Z employees in the city of Samarinda, to determine and analyze the effect of digital competence on selfefficacy in generation Z employees in the city of Samarinda, to determine and analyze the effect of self-efficacy on work productivity in generation Z employees in the city of Samarinda, and to determine and analyze the effect of digital competence on work productivity with self-efficacy as an intervening variable in generation Z employees in the city of Samarinda. The theoretical basis of this research consists of human resource management, digital competence, work productivity, and self-efficacy. Primary data collection techniques. Primary data in this study were obtained from interviews and questionnaires filled out by respondents directly. The analytical test tool used by Smart PLS 4 with the SEM (Structural Equation Modeling) analysis method. The results of this study indicate that digital competence has a positive and significant effect on work productivity in generation Z employees in the city of Samarinda. Digital competence has a positive and significant effect on self-efficacy in generation Z employees in Samarinda city. Self-efficacy has a positive and significant effect on work productivity in generation Z employees in Samarinda city. Together, digital competence and work productivity have a positive and significant effect with self-efficacy as an intervening variable on generation Z employees in Samarinda city.
ANALISIS KESEHATAN KEUANGAN BERDASARKAN PERATURAN MENTERI BUMN PER-10/MBU/2014 (STUDI KASUS PT ASURANSI EKSPOR INDONESIA PERIODE 2023)
The aim of this research is to determine and analyze: 1) Assessment of the health level of BUMN at PT ASEI as measured by the ROA ratio in 2023. 2) Assessment of the health level of BUMN at PT ASEI as measured by the ROE ratio in 2023. 3) Assessment of the health level of BUMN at PT ASEI as measured by current ratio in 2023. 4) Assessment of the health level of BUMN at PT ASEI as measured by ratios risk based capital (RBC) solvency in 2023. The theoretical basis in this research is management accounting, especially the theory of financial reports, financial performance, ROA, ROE, current ratio, ratio risk based capital (RBC). This research was conducted in PT Asuransi Ekspor Indonesia. This research uses financial reports PT Asuransi Ekspor Indonesia 2023. The analytical tool used is return on asset, return on equity, current ratio And risk based capital. The research results show that 1) The assessment of the health level of BUMN at PT ASEI as measured by the ROA ratio in 2023 is in the poor category, because the company is less effective in generating profits from the assets it owns. 2) Assessment of the health level of BUMN at PT ASEI as measured by the ROE ratio in 2023 in the poor category, due to high operational costs. 3) Assessment of the health level of BUMN at PT ASEI as measured by current ratio in 2023 in the very good category, because the company succeeded in managing its receivables well. 4) Assessment of the health level of BUMN at PT ASEI as measured by ratios risk based capital (RBC) in 2023 is in the very good category, because the company has large capital reserves compared to the obligations arising from the risks it faces.
PENGARUH KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023
This study aims to analyze the effect of financial performance, as measured by Return On Asset (ROA), Current Ratio (CR), and Debt to Asset Ratio (DAR), on Financial Distress in automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The study uses a quantitative approach with multiple linear regression analysis, utilizing secondary data from annual financial reports. Analysis techniques include normality tests, t-tests, F-tests, and coefficient of determination (R²) tests, with Financial Distress measured using the Grover model. The results show that ROA has a significant effect on Financial Distress, while CR and DAR are not significant individually. Simultaneously, the three variables have a significant effect, explaining 78.8% of the variation in Financial Distress. These findings emphasize the importance of asset efficiency in maintaining financial stability in the competitive and capital-intensive automotive industry.
PENGARUH BRAND IMAGE, STRATEGI GREEN MARKETING DAN EMOTIONAL DESIRE TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK UNILEVER
This study aims to determine the influence of Brand Image, Green Marketing Strategy, and Emotional Desire on consumers’ purchasing decisions for Unilever products in Samarinda City. The research employed a quantitative approach using a survey method by distributing questionnaires to 102 respondents. The research instrument consisted of 15 indicators measured using a Likert scale. The data analysis technique used was multiple linear regression with the assistance of SPSS software. The results show that Brand Image has a positive but insignificant effect on purchasing decisions. Green Marketing Strategy has a negative and significant effect on purchasing decisions, which is suspected to be due to consumers’ perceptions of the price of environmentally friendly products. Emotional Desire has a positive and significant effect on purchasing decisions, indicating the role of consumers’ emotional attachment to Unilever’s values and social campaigns in driving purchase decisions. These findings suggest that efforts to strengthen brand image and build emotional connections need to be integrated with pricing strategies and Green Marketing communications that are more acceptable to consumers.