https://ojspustek.org/index.php/SJR/issue/feed SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 2024-04-16T13:10:44+07:00 Dr. Wahyudi, S.E., M.M. jurnalsjr@gmail.com Open Journal Systems <p>SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, &amp; Business (SJR) is a scholarly journal managed by Sekolah Menengah Kejuruan (SMK) Pustek, covering the fields of economics, accounting, management, &amp; business. The first edition was published in January 2018 (Volume 1, Number 1), obtaining the ISSN number <a href="https://issn.brin.go.id/terbit/detail/1516350628">2615-3009</a> (Print) on January 19, 2018, which became effective for the second edition (Volume 1, Number 2, April 2018). On May 10, 2018, it acquired the ISSN number <a href="https://issn.brin.go.id/terbit/detail/1525921461">2621-3389</a> (Online - Electronic), effective for the third edition (Volume 1, Number 3, July 2018). On <a href="https://drive.google.com/file/d/1k9oGwqs0sATNZzzMfPoc61xT8UbRbhl6/view">September 16, 2020</a>, it received <a href="https://sinta.kemdikbud.go.id/journals/profile/6859">Sinta 4</a> accreditation from the Ministry of Research and Technology of the Republic of Indonesia valid for <a href="https://drive.google.com/file/d/1xZ_gS2MpTrgsM95k_mUbaFcktWqrLZ1-/view">5 years</a>. Each year, the SJR journal is published 4 (four) times, namely in January, April, July, and October. The journal is managed by an <a href="https://ojspustek.org/index.php/SJR/editorial">editorial team</a> comprising members from various universities in Indonesia, and publications undergo a review process by both domestic and international peer <a href="https://ojspustek.org/index.php/SJR/reviewer">reviewers</a>. The scope and focus of the SJR journal are in the fields of economics, accounting, management, &amp; business, with themes such as Economic Policy, International Economics, Political Economy, Economic Development, Islamic Economics, Finance and Capital Markets, Banking, Taxation, Audit, Human Resource Management, Marketing Management, Financial Management and Risk, Entrepreneurship, and Digital Marketing.</p> <hr style="height: 7px; border: none; color: #00008b; background-color: #00008b;" /><hr style="height: 3px; border: none; color: #00008b; background-color: #00008b;" /> <table class="data" width="100%" bgcolor="white"> <tbody> <tr valign="top"> <td width="20%">Journal Title</td> <td width="80%"><strong>SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, &amp; Business</strong></td> </tr> <tr valign="top"> <td width="20%">Cover</td> <td width="80%"><a href="https://drive.google.com/file/d/1hSJXcxQFh_YRqQY9SoryE8Y9NbFd4PR5/view?usp=sharing">Download</a></td> </tr> <tr valign="top"> <td width="20%">Accreditation</td> <td width="80%"><strong> <a href="https://sinta.kemdikbud.go.id/journals/profile/6859">SINTA 4</a> | <a href="https://drive.google.com/file/d/1k9oGwqs0sATNZzzMfPoc61xT8UbRbhl6/view?usp=sharing" target="_blank" rel="noopener">SK: 148/M/KPT/2020</a> | <a href="https://drive.google.com/file/d/1xZ_gS2MpTrgsM95k_mUbaFcktWqrLZ1-/view?usp=sharing" target="_blank" rel="noopener">Period 2020 - 2023</a><br /></strong></td> </tr> <tr valign="top"> <td width="20%">Frequency</td> <td width="80%"><strong>January, April, July, October</strong></td> </tr> <tr valign="top"> <td width="20%">DOI</td> <td width="80%"><strong>Prefix <a href="https://api.crossref.org/works/10.37481/sjr" target="_blank" rel="noopener">10.3748</a>1 by Crossref </strong><strong> | <a href="https://doi.org/10.37481/sjr">https://doi.org/10.37481/sjr</a></strong></td> </tr> <tr valign="top"> <td width="20%">ISSN</td> <td width="80%"><strong><a href="https://issn.brin.go.id/terbit/detail/1516350628" target="_blank" rel="noopener">2615-3009</a> (Cetak) | <a href="https://issn.brin.go.id/terbit/detail/1525921461" target="_blank" rel="noopener">2621-3389</a> (Online)</strong></td> </tr> <tr valign="top"> <td width="20%">Editor-in-chief</td> <td width="80%">Dr. Ir. Sarwani, M.M., M.T.</td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="80%"><a href="http://smk.pustekserpong.com/" target="_blank" rel="noopener"><strong>Sekolah Menengah Kejuruan (SMK) Pustek</strong></a></td> </tr> <tr valign="top"> <td width="20%">Citation</td> <td width="80%"><strong><a href="https://scholar.google.co.id/citations?user=UU9X0nUAAAAJ&amp;hl=en" target="_blank" rel="noopener">Google Scholar</a> | <a href="https://garuda.kemdikbud.go.id/journal/view/12623" target="_blank" rel="noopener">Garuda</a></strong></td> </tr> <tr valign="top"> <td width="20%">OAI</td> <td width="80%"><strong><a href="https://ojspustek.org/index.php/SJR/oai">https://ojspustek.org/index.php/SJR/oai</a></strong></td> </tr> <tr valign="top"> <td width="20%">Scope</td> <td width="80%"><strong>Economic, Accounting, Management, &amp; Business</strong></td> </tr> <tr valign="top"> <td width="20%">Contact</td> <td width="80%">Dr. Wahyudi, S.E., M.M.</td> </tr> <tr valign="top"> <td width="20%">Email</td> <td width="80%">jurnalsjr@gmail.com</td> </tr> </tbody> </table> <hr style="height: 3px; border: none; color: #00008b; background-color: #00008b;" /><hr style="height: 7px; border: none; color: #00008b; background-color: #00008b;" /> <div style="text-align: justify;"> </div> https://ojspustek.org/index.php/SJR/article/view/827 SISTEM LOGISTIK DI INDONESIA: TINJAUAN KELEMBAGAAN DAN SISTEM INFORMASI 2024-03-28T15:50:06+07:00 Asep Sudrajat asep.sudrajat@widyatama.ac.id Dede Hertina asep.sudrajat@widyatama.ac.id Wien Dyahrini asep.sudrajat@widyatama.ac.id <p>The purpose of writing this article is to identify and elaborate on the institutional and logistical information systems, services, and benefits that stakeholders can obtain, as well as the challenges and obstacles that occur, and what solutions can be taken so that the existing logistics system becomes efficient in terms of time, cost, and business processes. The approach taken by the author is through literature review and gathering information from relevant parties and elaborating on the institutions and logistical information systems currently implemented. This study shows that there are several information systems related to the digitization of logistics processes, both developed by government agencies (as authorities) and by companies independently. The logistics information systems currently in operation are relatively integrated (through the National Logistics Ecosystem /NLE) among stakeholders such as Customs, quarantine, Port Authorities, financial services and banking, the Ministry of Transportation (InaPortNet, SIMLALA, SITOLAUT, SIJUKA), the Ministry of Trade (Inatrade), the Ministry of Industry, and the Ministry of Finance (INSW and NLE).</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/828 ANALISIS KEPUASAN PELANGGAN MELALUI KUALITAS PRODUK DAN BAURAN PEMASARAN AMARTA LOUNGE DI HOTEL SANTIKA PREMIERE SEMARANG 2024-03-28T15:55:43+07:00 Tuwuh Adhistyo Wijoyo zefanya.adhistyo@gmail.com Danang Mursid Prasetyo mursidprasetyo12@gmail.com <p>The objective of this investigation is to assess and scrutinize the manner in which consumers comprehend the caliber of the commodities they acquire, as well as the impact exerted by the marketing mix, comprising elements like product, price, place, promotion, people, physical evidence, and process, on the degree of customer contentment.This study was conducted at Amarta Lounge in Hotel Santika Premiere Semarang with the aim of evaluating and explaining the influence of service quality and marketing mix on customer satisfaction. Amarta Lounge in Hotel Santika Premiere Semarang has poor service quality and marketing mix, which negatively impacts customer satisfaction. Research data were collected through questionnaires, involving 96 respondents. The results of the study are expected to assist both management and customers. Service quality and marketing mix have a significant influence on customer satisfaction. Multiple regression analysis results show the influence of independent variables on the dependent variable, hypothesis testing, and validity and reliability tests. Quantitative analysis using multiple regression analysis was employed to determine the influence of independent variables on the dependent variable. This indicates that a good marketing mix and service quality are necessary to enhance customer satisfaction</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/829 PENGARUH PERTUMBUHAN PENDAPATAN, KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI 2024-03-28T16:00:08+07:00 Felix Liong felixliong18@gmail.com Irvania Cherry felixliong18@gmail.com Sheyla Tri Vanny felixliong18@gmail.com Namira Ufrida Rahmi felixliong18@gmail.com Yulisfan Yulisfan felixliong18@gmail.com <p>The purpose of this research is to analyze the effect of sales growth, dividend policy, debt policy and company’s size to infrastructure’s company value listed in Indonesia Exchange Stocks. The method of this research is clause method and use the purposive sampling method as the method to sampling the research’s population. The total of this research’s sample is 26 company. The result of the hypothesis test of the sales growth is the sales growth doesn’t affect the company’s value. The result is&nbsp;&nbsp; t-test 0.477 &lt; t-table 1,666462. The result of the hypothesis test of the dividend policy is the dividend policy doesn’t affect the company’s value. The result is t-test 0.6389 &lt; t-table 1,666462. The result of the hypothesis test of the debt policy is the debt policy affect the company’s value positively significant. The result is t-test 3,956 &gt; t-table 1,666462. The result of the hypothesis test of the company’s size is the company’s size affect the company’s value positively significant The result is t-test 6,083 &gt; t-table 1,666462.&nbsp; The result of simultaneously test is sales growth, dividend policy, debt policy, company’s size affects the company’s value, with the test result is F-test 5,607862 &gt; F-table 2,332.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/830 THE INFLUENCE OF LEADERSHIP STYLE AND RGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE 2024-03-28T16:06:12+07:00 Dina Safitri dinasafitri.drh@gmail.com Achmad Fauzi achmad.fauzi@dsn.ubharajaya.ac.id Maman Rumanta achmad.fauzi@dsn.ubharajaya.ac.id <p>The purpose of this study was to determine the influence of leadership style and organizational culture on employee performance with job satisfaction as an intervening variable at the Cilegon City Food and Agriculture Security Agency. The population in this study were all employees of the Cilegon City Food and Agriculture Service. The sampling technique in this study was the saturated sampling technique, where the entire population was used as a research sample (census sample), so the sample size used in this study was 100 respondents. The research will be tested using the Partial Least Squares (PLS) analysis tool. PLS can also be used to explain whether there is a relationship between latent variables and to analyze constructs formed with reflective and formative indicators. Based on the research results, the following conclusions can be drawn: 1) Leadership style has a positive and significant effect on employee job satisfaction; 2) Work culture has a positive and significant effect on employee job satisfaction; 3) Leadership style has a positive and significant effect on employee job performance; 4) Work culture has a positive and significant effect on employee job satisfaction; 5) Job satisfaction has a positive and significant effect on employee performance; and 6) Job satisfaction can mediate between the variables of leadership style and work culture on employee performance variables.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/831 THE IMPACT OF COMPENSATION AND WORK ENVIRONMENT TOWARD EMPLOYEE PERFORMANCE AT PT. JAGAAMAN SARANA 2024-03-28T16:10:57+07:00 Najwa Nurmaliza Putri najwanurmalizaputri@gmail.com Fetty Poerwita Sary fettyps@telkomuniversity.ac.id <p>This study aims to The years from 2020 to 2023 in Indonesia were marked by economic turmoil, impacting sectors like mining due to a combination of external and domestic factors. This research, centered on PT. Jagaaman Sarana in the mining industry, delves into the relationship between compensation, work environment, and employee performance, aiming to provide insights into how these factors influence employee performance during challenging economic times. This study examines compensation disparities and the effects of work environment on employee performance at PT. Jagaaman Sarana, a significant player in Indonesia's mining sector. The findings offer valuable insights for enhancing employee well-being and optimizing performance within the mining industry. The method that is used in this research is quantitative approach with purpose of descriptive research, the data werre collected through many sources and proceeeded by statistical program in Smart PLS. Object in this research is PT. Jagaaman Sarana, the independent variabel in this research is Compensation and Work Environment where the dependent variabel is employee performance. The study at PT. Jagaaman Sarana underscores a crucial nexus between compensation, work environment, and employee performance in the demanding mining industry. Rigorous tests, including robust validity and reliability assessments, affirm a substantial positive correlation. Compensation and an improved work environment collectively contribute significantly, explaining a noteworthy 67% of the variance in enhanced employee performance. These findings highlight the strategic imperative of optimizing compensation structures and cultivating positive work environments, as they play a dominant role in driving a remarkable three-quarters of the observed performance improvements. This chapter's insights provide a compelling blueprint for organizations aiming to meticulously refine their human resource management strategies, offering a potent formula for achieving not just satisfactory but superior employee performance in the dynamic landscape of the mining sector</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/832 ANALISA KEBERHASILAN BISNIS KECIL 2024-03-28T16:14:54+07:00 Hartoyo Soehari hartoyosoehari@yahoo.co.id <p>Small businesses play a vital role in economic development globally, contributing significantly to employment, innovation, and GDP growth. However, they face numerous challenges that affect their success rates. Understanding the factors influencing small business success is crucial for policymakers, entrepreneurs, and stakeholders to formulate effective strategies and support mechanisms. The study aims to determinne factors supporting the success of small cullinary business for 50 years. The trade&nbsp; is bakso, meat&nbsp; soup, in Pemalang District, Central Java, Indonesia. The study adopts qualitative method. Information were collected&nbsp; through an&nbsp; interview with the owner and families. The study found that enterpreneaur skill,&nbsp; &nbsp;raw materials, finance. Technology, &nbsp;and marketing, are pillar factors to succeed the business.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/833 PENGARUH DISIPLIN KERJA, KOMPETENSI DAN KOMUNIKASI TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI PEGAWAI SEBAGAI VARIABEL INTERVENING PADA DIREKTORAT JENDERAL TANAMAN PANGAN 2024-03-28T16:16:40+07:00 Masrurroh Anggeraini masrurroha97@gmail.com I Made Adnyana masrurroha97@gmail.com <p>Human resource management (HRM) is an important aspect in an organization that influences employee performance. In the context of the Directorate General of Food Crops, there are several problems that affect employee performance, including work discipline that is not yet strict, employee competency that is not appropriate, and less effective communication between employees. This research aims to determine the influence of work discipline, competence and communication on employee performance with motivation as an intervening variable. The research sample was 120 employees at the Directorate General of Food Crops using the Hair formula. The research approach is a quantitative method. Data collection techniques were carried out using interviews and closed questionnaires with a Likert scale of 1 to 5 with data analysis techniques using Smart PLS 3. The research results showed that there was a positive and significant influence of work discipline on employee performance, but competency did not have a significant influence on employee performance. Meanwhile, communication has a positive and significant influence on employee performance. Work discipline is also proven to have a positive and significant influence on employee motivation, but competence does not have a significant influence on motivation. Communication is also proven to have a positive and significant influence on employee motivation. Furthermore, work discipline, competence and communication also have a positive and significant influence on employee performance through motivation as an intervening variable. Based on the results of this research, several suggestions that can be made are the need to increase the application of stricter work discipline, develop employee competencies in accordance with job demands, and improve communication between employees to improve overall performance. Efforts are also needed to provide appropriate motivation to employees as a driving force in improving their performance.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/834 NIAT BERKUNJUNG KEMBALI DI RESTORAN LIKA LIKU DITINJAU DARI HARGA DAN KEPUASAN PELANGGAN 2024-03-28T16:18:57+07:00 Nadia Vardhani nvardhani60@gmail.com Ray Octafian nvardhani60@gmail.com <p>The competitive restaurant industry demands strategies to attract and retain customers. This research aims to analyze the influence of price and customer satisfaction on intention to revisit a restaurant. This research uses quantitative methods with a survey design. Data was collected from 100 respondents who had visited the restaurant. Data were analyzed using path analysis. The results show that price and customer satisfaction have a positive and significant influence on intention to revisit, satisfaction mediates the effect of price on intention to revisit. In conclusion, price and customer satisfaction are important factors in increasing intention to visit again. Restaurants need to pay attention to pricing strategies and increasing customer satisfaction to attract and retain customers.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/835 DINAMIKA MANAJEMEN KEUANGAN DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN: Studi Kasus Pada PT Indomarco Prismatama 2024-03-28T16:21:11+07:00 Fitri Bevolta Perdamaian Hia fitribevoltahia@gmail.com Chrisostomus Susmono Widagdo fitribevoltahia@gmail.com <p>PT Indomarco's financial management practices are analyzed using a qualitative descriptive approach to understand the complexity and dynamics of managing financial resources. The study reveals that financial management is a dynamic area that requires a deep understanding of business strategies and the ability to adapt to market changes. This research provides valuable insights for practitioners and academics to develop more effective and responsive financial strategies. Understanding the dynamics of financial management is crucial for achieving optimal financial performance, and PT Indomarco's financial strategies are designed to address these challenges. Thus, PT Indomarco's financial management practices are a testament to the importance of understanding and adapting to market changes.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/836 PENGARUH KOMPENSASI, JOB SATISFACTION, DAN PERCEIVED JOB ALTERNATIVE TERHADAP TURNOVER INTENTION PADA KARYAWAN 2024-03-28T16:23:41+07:00 Rananda Sahputra 19311220@students.uii.ac.id Fereshti Nurdiana Dihan 19311220@students.uii.ac.id <p>The purpose of this research is to determine the influence of compensation, job satisfaction, and perceived alternative jobs on employee turnover intention. Apart from that, this research also aims to determine the effect of compensation on turnover intention through job satisfaction. The sample used in this research was 50 employees. This research uses classical assumption testing &amp; regression as data analysis techniques, which are processed using Statistical Program Social Sciences (SPSS) version 21.0. The results of the analysis carried out stated that there was a negative and significant influence between compensation on turnover intention. Compensation has a positive and significant influence on job satisfaction. Job satisfaction has a negative and significant influence on turnover intention. Perceived alternative jobs have a positive and significant influence on turnover intention and compensation has an influence on turnover intention through job satisfaction.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/837 PENGARUH DESENTRALISASI FISKAL TERHADAP PERTUMBUHAN EKONOMI DAN TINGKAT KEMISKINAN DI PROVINSI SUMATERA BARAT 2024-03-28T16:26:02+07:00 Meri Marya luvelymery@gmail.com Hefrizal Handra luvelymery@gmail.com <p>This research aims to analyze the impact of fiscal decentralization on economic growth and poverty levels in West Sumatra Province. Fiscal decentralization is a concept where the authority and responsibility in public financial management are transferred from the central government to local governments. West Sumatra Province was chosen as the study location because it is one of the provinces that significantly implements fiscal decentralization. This research method utilizes secondary data collected from the Central Statistics Agency (BPS) and related documents. Data analysis is conducted using panel regression methods over specific time periods. The research findings indicate that fiscal decentralization has a significant influence on economic growth in West Sumatra Province. Additionally, it was found that the poverty level is also influenced by fiscal decentralization, although its impact is not as pronounced as its influence on economic growth. These findings have important implications for government policies related to public financial management and poverty alleviation at the regional level. With a better understanding of the relationship between fiscal decentralization, economic growth, and poverty levels, it is hoped that more effective policies can be designed to improve the welfare of the population in West Sumatra Province and other regions.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/838 PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022) 2024-03-28T16:28:42+07:00 Destia Dwisakinah Setiawan destiadwi99@gmail.com Hamida Hunein destiadwi99@gmail.com <p>This study aims to provide empirical evidence of the influence of Institutional Ownership, Managerial Ownership, and Capital Intensity on Accounting Conservatism. This research uses a quantitative approach and the data used is secondary data. The population in this research is properties &amp; real estate companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The method for determining the sample uses purposive sampling. A sample of 7 companies was obtained over a 6 year period. The data analysis technique used is multiple linear regression analysis. The results of the F test show that simultaneously Institutional Ownership, Managerial Ownership and Capital Intensity have a significant effect on Accounting Conservatism. The results of the t test show that Managerial Ownership partially has no effect on Accounting Conservatism, but Institutional Ownership partially has a significant negative effect and Capital Intensity partially has a significant positive effect on Accounting Conservatism.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/839 PENGARUH KOMUNIKASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT JEMBO CABLE COMPANY KOTA TANGERANG 2024-03-28T16:30:51+07:00 Didi Sunardi didisunardidi17@gmail.com Ira Ayuningtiyas didisunardidi17@gmail.com <p>The aim of this research is to determine the influence of work communication and work compensation on employee performance at PT Jembo Cable Company Tbk in Tangerang City. The method used is quantitative. The population and sample consist of 90 respondents. Data analysis uses validity tests, reliability tests, classical assumptions, regression analysis, correlation analysis, determination analysis, and hypothesis testing. The research indicates a strong correlation between communication (0.630) and compensation (0.580) with employee performance. The multiple linear regression equation is Y = 11.321 + 0.418X1 + 0.307X2, meaning that when variable X1 is increased by 1 unit, variable Y increases by 0.418 units at a constant of 11.321, and when variable X2 is increased by 1 unit, variable Y increases by 0.307 units at a constant of 11.321. The coefficient of determination value of 46.8% indicates the contribution of communication and compensation to improving employee performance, while the remaining 46.8% is influenced by other factors. The F hypothesis test yields an F value &gt; F table or (38.308 &gt; 2.710). Thus, H03 is rejected and Ha3 is accepted, meaning there is a significant simultaneous influence of communication and compensation on employee performance. These findings can provide input for policies and practices aimed at improving employee performance at PT Jembo Cable Company Tbk.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/840 PENERAPAN METODE REGRESI LOGISTIK BINER DENGAN MENGGUNAKAN PHYTON UNTUK MENGANALISA PENGGUNA MEDIA SOSIAL TERHADAP PROBABILITAS PEMBUKAAN REKENING PADA BANK X 2024-03-28T16:32:58+07:00 Sari Riyani sari_riyani@yahoo.co.id Fajar Kristianto sari_riyani@yahoo.co.id Rayuli Wulandari sari_riyani@yahoo.co.id Jerry Heikal sari_riyani@yahoo.co.id <p>In the rapidly developing digital era, financial institutions, such as Bank X, can utilize social media to understand consumer behavior and expand their customer base. This research uses a binary logistic regression method with social media user data to analyze the relationship between online activity and the decision to open an account at the bank X. The aim of this research is to assess the influence of user activity on social media platforms (Instagram, TikTok, Facebook, Twitter and YouTube) on the decision to open an account at the Bank X as well as analyze and identify key variables that influence the decision to open an account, based on media activity data. social. Results show that Instagram has a significant influence, with the combination of social media platforms increasing the probability of opening an account. TikTok and Facebook also have a positive impact, while Twitter and YouTube have a lower impact. Recommended marketing strategy to focus more on Instagram, with an emphasis on a combination of other social media platforms. From the results of the scenario interpretation, Instagram has a significant positive influence on the decision to open an account, with the highest probability among other individual platforms. TikTok, Facebook, and Twitter also have a positive impact, although their probabilities tend to be similar. Meanwhile, YouTube's influence on the decision to open an account seems to be lower than other social media platforms.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/841 PENGARUH PERTUMBUHAN PERUSAHAAN, DIVIDEN, PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 2024-03-28T16:36:11+07:00 Ricardo Arman Laia richardolaia03@gmail.com Oktavianus Otonius Hulu niushulu9@gmail.com Namira Ufrida Rahmi namiraufridarahmi@unprimdn.ac.id <p>The main objective of the company is to enhance the overall value of the company. This increase in value then impacts the welfare of employees, thereby influencing the long-term valuation of the organization. Researchers aim to investigate the elements affecting the high valuation of manufacturing businesses listed on the Indonesia Stock Exchange (IDX) during the period 2016-2022. This research examines several independent factors, including company growth, dividends, profitability, and capital structure. The dependent variable studied is the company's value. This study utilizes secondary data derived from the annual financial reports issued by manufacturing companies during the period 2016-2021, obtained from the official website of the Indonesia Stock Exchange. The research employs a research methodology utilizing quantitative techniques, particularly simple linear regression and multiple linear regression, as the primary research methods. The study focuses on the research population, namely manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2021. The sample size for this study consists of a total of 12 companies. The research findings indicate that company expansion has a detrimental impact on company value, while dividends have a beneficial effect in increasing company value. Furthermore, profitability is proven to have a significant positive relationship with company value, and capital structure also appears to have a significant positive impact on company value. Additionally, the simultaneous testing conducted, either jointly or simultaneously with the dependent variable, shows that all independent factors examined in this study have statistically significant and positive impacts on the dependent variable, namely company value.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/842 PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA 2024-03-28T16:38:51+07:00 Monalisa Dinda Arafah monalisa.dinda19@gmail.com Iwan Fakhruddin monalisa.dinda19@gmail.com Hadi Pramono monalisa.dinda19@gmail.com Selamet Eko Budi Santoso monalisa.dinda19@gmail.com <p>This research aims to examine the influence of sharia supervisory board characteristics, profitability, company size and audit quality on earnings management. The population in this research is Sharia Commercial Bank (BUS) companies registered with the Financial Services Authority (OJK) in 2016-2022. This research analyzes secondary data which is called quantitative research. The sample in this study was selected using a purposive sampling, and 92 samples were obtained from 14 companies. This research tests the hypothesis using multiple regression analysis. The results of this research indicate that DPS size, cross-member DPS, profitability and audit quality have no influence on earnings management. The number of DPS meetings and company size have a negative effect on earnings management.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/844 PENGARUH DIGITALISASI DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN BAGIAN OPERASIONAL PADA PT BANK CAPITAL INDONESIA 2024-03-28T16:44:48+07:00 Feb Amni Hayati dosen01657@unpam.ac.id Lili Sularmi dosen01657@unpam.ac.id Veritia Veritia dosen01657@unpam.ac.id Suci Rahmadini dosen01657@unpam.ac.id <p>The Influence of Digitalization and Transformational Leadership on the Performance of Operational Employees at PT Bank Capital Indonesia. The purpose of this study is to determine the influence of Digitalization and Transformational Leadership on the performance of operational employees at PT Bank Capital Indonesia. The respondents in this study amounted to 50. The data analysis in this research is quantitative, using simple linear regression and multiple linear regression methods. The data were analyzed using SPSS version 25. Based on the results of this study, it is shown that Digitalization affects the performance of operational employees at PT Bank Capital Indonesia. Transformational Leadership influences the performance of operational employees at PT Bank Capital Indonesia. Simultaneously, the variables of Digitalization and Transformational Leadership significantly influence the variable of operational employee performance at PT Bank Capital Indonesia. The R Square value is 0.609 or 60.9%, meaning that the variable of employee performance is influenced by digitalization and transformational leadership, while the remaining 39.1% is influenced by other factors not used in this study.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/845 IMPLEMENTASI LEAN MANAGEMENT PELAYANAN RAWAT JALAN PASIEN BPJS KESEHATAN DI RUMAH SAKIT DENGAN TOOLS SISTEM INFORMASI RUMAH SAKIT ABIYOSOFT 2024-03-28T16:47:33+07:00 Haryanto Haryanto jr.haryanto@gmail.com Yanuar Pribadi Dawam jr.haryanto@gmail.com Agus Munandar jr.haryanto@gmail.com <p>In the current era of JKN/BPJS health, almost every hospital in Indonesia receives health services from BPJS Health participants. The waiting time for hospital outpatients participating in JKN / BPJS has become a national issue and has resulted in many complaints from patients. In overcoming the long waiting time, the JKN / BPJS organizers provide various applications to overcome the long waiting time such as the MOBILE JKN BPJS application and bridging between hospital applications and applications provided by BPJS, but there are still many technical obstacles in the field such as the difficulty of installing the MJKN application from BPJS because it must use otp sms, as well as the patient's lack of understanding about the MJKN application which is less socialized by the hospital, therefore Abiyosoft in this case makes a hybridized hospital information system application with BPJS which facilitates and simplifies the outpatient service process. In a good hospital management information system application will provide or simplify the flow with the Lean Management concept.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/846 EFEKTIVITAS DIGITALITASI INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN DI USAHA VALUTA ASING 2024-03-28T16:50:40+07:00 Kadlina Kadlina kadlina02@gmail.com Agus Munandar kadlina02@gmail.com <p>This article intends to know Effectiveness of Digitalization an Accounting Information of Financial Performance in foreign exchange business. There are 5 system and website that used by company, for process the data until finish the report (Accurate), for attandance purpose and payroll system &nbsp;(Greatday), for daily transaction and profit target achievement (operating project system) with customer database, include 2 public service websites managed by the Government:&nbsp; (DJP online&nbsp; for tax), Bank Indonesia (Laporan Kegiatan Usaha/LKU). In this research, used qualitative method analysis by data before and after using Accounting Information system in company.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/847 PENGARUH IMPLEMENTASI MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PROFITABILITAS DENGAN KEPEMILIKAN PEMERINTAH SEBAGAI VARIABEL MODERATING PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2019-2022 2024-03-28T16:53:21+07:00 Maria Iza ica65833@gmail.com Mayangsari Edastami ica65833@gmail.com <p>This research was written with the aim of determining the size of the board of commissioners, independent commissioners, and audit committee on profitability with government ownership as a moderating variable for state-owned enterprises in 2019-2022. This type of research is a causal study that is cause and effect. The type of data used in this study is quantitative data in the form of data on the size of the board of commissioners, independent commissioners, audit committee, government ownership, and profitability. The data source in this study is financial reports found on the Indonesia Stock Exchange (IDX) for 2019-2022 for a period of 4 years. The population in this study is state-owned enterprises listed on the IDX. The sample in this study is 26 companies. The sampling technique used in this study is non-probability sampling. The results of this study show that the size of the board of commissioners, independent commissioners, and audit committee have a positive effect on profitability. Meanwhile, government ownership successfully moderates (strengthens) the influence of the size of the board of commissioners and independent commissioners on profitability. However, government ownership does not successfully weaken the influence of the audit committee on profitability.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/848 ANALISIS TINGKAT RISIKO BANK PADA BANK PEMBANGUNAN DAERAH DI INDONESIA 2024-03-28T16:56:02+07:00 Panji Patra Anggaredho panji.patra85@gmail.com Lyandra Aisyah Margie panji.patra85@gmail.com Imelda Sari imelda.isx@bsi.ac.id Ratnawaty Marginingsih ratnawaty.rmg@bsi.ac.id Bintang Berliana Sibarani sibaranimm2017@gmail.com <p>This study aims to analyze the level of risk in Regional Development Banks in Indonesia. This study intends to examine and map the risk of banks in BPD in Indonesia. In this analysis, the level of bank risk is measured using Z-Score (Z score). The data used in this study are panel data of observations from 26 Regional Development Banks in Indonesia over the past 20 years (2001-2021) which are divided into four clusters, namely the Sumatra Cluster, the Java, Bali and Nusa Tenggara Cluster, the Kalimantan Cluster and the Sulawesi and Eastern Indonesia Cluster. The data analysis technique used is using the Anova Test with the help of the SPSS program. The results of this study concluded that: 1) Bank risk in BPD Sumatra region has the same level of stability as BPD in Java, Bali &amp; Nusa Tenggara. 2) Bank risk in BPD in Kalimantan region has the same level of stability as BPD in Sulawesi &amp; Eastern Indonesia region.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/849 PENGARUH KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN PADA PT. AIRMAS PERKASA 2024-03-28T17:00:49+07:00 Reza Khairul Hadi dosen02643@unpam.ac.id Asep Sulaeman dosen02643@unpam.ac.id Komarudin Komarudin dosen02643@unpam.ac.id <p>The quality of products on consumer satisfaction at PT. Airmas Perkasa is good both partially and simultaneously. The method used is quantitative. The population consists of consumers who purchase IT &amp; Electronics products, with a sample collection technique using the Slovin formula, resulting in a sample of 98 respondents. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. The results of this study show that service quality partially influences positively and significantly on consumer satisfaction with a determination coefficient value of 80.6%, as evidenced by the hypothesis test results where the t-value &gt; t-table (19.961 &gt; 1.985). Product quality partially influences positively and significantly on consumer satisfaction with a determination coefficient value of 83.9%, as evidenced by the hypothesis test results where the t-value &gt; t-table (22.361 &gt; 1.985). Service quality and product quality simultaneously have a positive and significant influence on consumer satisfaction with the regression equation Y = 4.289 + 0.263X1 + 0.494X2. The determination coefficient value is 85.9%, as evidenced by the hypothesis test results where the F-value &gt; F-table (289.216 &gt; 3.091). Therefore, H0 is rejected, and H3 is accepted. This means that service quality and product quality have a positive and significant simultaneous influence on consumer satisfaction.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/850 ANALISIS KUALITAS WEBSITE BURSA EFEK INDONESIA DENGAN MENGGUNAKAN METODE GTMETRIX 2024-03-28T17:03:16+07:00 Riartri Nanda Bija riabija30@gmail.com Alma Posyalam Talaohu riabija30@gmail.com Agus Munandar riabija30@gmail.com <p>The Indonesia Stock Exchange is an institution that organizes and provides facilities for securities in Indonesia. This study aims to analyze the quality of how effective and efficient the Indonesia Stock Exchange's website is which can be accessed by all people to get information that is faster and updated for users. Website performance measurement testing is carried out using website performance testing tools with GTMetrix, which can provide website scores and recommendations to improve the performance of the Indonesia Stock Exchange website and speedtest.net is used to measure the internet speed of computer devices by conducting analysis. The results of testing the Indonesia Stock Exchange's website were obtained using GTmetrix to produce an overall score which showed that the Indonesia Stock Exchange's website reached grade A with a green color indicating a percentage of 91%, indicating that the performance of the Indonesia Stock Exchange's website received a very good score. From the results of this performance, it can be concluded that the higher the percentage, the faster the website can be accessed.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/854 ALA LAMPUNG RASA PALEMBANG: STRATEGI PEMASARAN “PEMPEK TARISA” HALAL 2024-04-16T13:08:21+07:00 Marissa Grace Haque marissa.haque@ibs.ac.id <p>Pempek is very synonymous with Palembang, it is said that it was first sold by Chinese traders in 1916 in Palembang. However, with the large diaspora of Palembang people nationally and internationally, Lampung is now also producing Pempek with flavors that are very competitive with the original producing city in Palembang. The research uses a mixed-method, with descriptive analysis to determine the existence of the company's survival ability "Pempek Tarisa Lampung." A special business strategy is needed in this halal-certified industry. Using the SWOT analysis measuring tool, internal-external weighting, the Four Step Strategy, determines the most appropriate strategy, in order to be able to overcome challenges by taking advantage of all possible opportunities. The results show several weaknesses that must be immediately corrected in order to optimize revenue potential, in the form of more extensive digital marketing, innovation in product variants, including embracing more public figures as catalysts to leverage. "PTL" will be more powerful in expanding marketing reach and increasing engagement with its customers. Apart from that, innovation in product variants is also needed to maintain the attractiveness and relevance of the business, so that it is able to continue to attract old customers, as well as attract the interest of new consumers. The cost leadership strategy, which had been successful previously, was maintained. In particular, by combining digital marketing strategies, product innovation, embracing more public figures, and cost leadership strategies, halal SMEs "PTL" can continue to develop and succeed in the halal SME culinary market which is now increasingly competitive. MSMEs (halal) are indeed an industry that saves the nation's economy, 10.79 million people (7.71 percent) of the Indonesian population work in providing accommodation and food and drink (BPS, 2023). So knowing the survival ability of industry players on a micro scale is very important to think about for sustainability.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024 https://ojspustek.org/index.php/SJR/article/view/855 THE INFLUENCE OF MOTIVATION ON EMPLOYEE PERFORMANCE THROUGH COMPENSATION AS MEDIATION 2024-04-16T13:10:44+07:00 Dadang Supriatna dedang.supriatna@iwu.ac.id Umi Narimawati dedang.supriatna@iwu.ac.id Denok Sunarsi dedang.supriatna@iwu.ac.id <p>This research investigates the relationship between employee motivation and performance at PT Karunia Gemilang, using an associative quantitative approach. The total sample used was 65 employees, representing all members of the company's population. Data analysis includes validity, reliability, simple linear regression, correlation coefficient analysis, and coefficient of determination. The results show that there is a strong and significant relationship between motivation and employee performance. The correlation coefficient of 0.768 indicates that motivation has a substantial influence on employee performance. Furthermore, the coefficient of determination of 59.0% indicates that most of the variability in employee performance can be explained by variability in their motivation. These findings emphasize the importance of effective motivation strategies in human resource management to optimize employee performance. This study highlights the important role of motivation in achieving organizational goals and increasing employee work effectiveness.</p> 2024-04-01T00:00:00+07:00 Copyright (c) 2024