https://jurnal.ubd.ac.id/index.php/PE/issue/feedPrimanomics : Jurnal Ekonomi & Bisnis2025-01-16T01:05:28+00:00Andy, SE., MMandy.andy@ubd.ac.idOpen Journal Systems<p><strong><a href="http://u.lipi.go.id/1180429076">pISSN. 1412-632X<br /></a><a href="http://u.lipi.go.id/1516270654">eISSN. 2614-6789<br /><br /></a></strong>Sinta Accredited<br />Primanomic contains the work of a Buddhi Dharma University lecturer especially in the Faculty of Business which covers the fields of:<br />- Business Economics<br />- Economic Sharing<br />- Entrepreneurship<br />- Human Resources<br />- Marketing<br />- Decision Making System<br />- Financial Management<br />- Operational<br />- Administration</p>https://jurnal.ubd.ac.id/index.php/PE/article/view/3196Analysis Of Location Selection Using Center Of Gravity Method For Production Optimization (Case Study Of Sumedang Saribumi Karawang Tofu Factory)2024-08-01T02:44:27+00:00Intan Nur Octavianiintannuroctaviani21@gmail.comRediawan Miharjarediawan.miharja@fe.unsika.ac.idWardhanawardhana@unpad.ac.id<p>Determining the location of the factory is an important element so that the factory continues to develop and operate. The Sumedang Saribumi Karawang tofu factory has problems in the production process, during the continuous rainy season the factory experiences flooding so it has to close production and experiences increased transportation costs due to the distance between the factory and several distributors. relatively high operational cost barriers of IDR 43,650,000 per year. So, when selecting the right location it is necessary to avoid obstacles in the production process. Therefore, it is important to select a location using the Center Of Gravity method. Based on previous research, the Center of Gravity can produce distribution centers based on the location of the location to be addressed and the volume of delivery so as to produce optimal locations and the distribution process can be effective and efficient. This research method uses a quantitative descriptive approach with Center Of Gravity calculations. By conducting observations and interviews and collecting some of the document data needed for the research. The research results show the optimal location of the factory with coordinate points X (–6.418306, 107.388306). namely in the Cimahi, Klari, Karawang Regency areas. The total reduction in distance resulting from this research was reduced by 4 km. By reducing the total distance traveled, transportation costs will also be smaller. The location of the Sumedang Saribumi Karawang tofu factory which has been suggested is at several distributor locations and also the newest location tends to not experience flooding with the location being in an area with a good drainage system that can drain rainwater quickly and efficiently thereby reducing the risk of flooding. So the current location is an advantage that can be utilized by the Sumedang Saribumi Karawang tofu factory because the distribution process is the key to the success of distribution activities.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Rediawan Miharja, Intan Nur Octaviani, Wardhanahttps://jurnal.ubd.ac.id/index.php/PE/article/view/3213Effectiveness of Implementing Home Ownership Kredit Restructuring in Efforts to Reduce Problem Loans (Case Study of Bank BTN KC Sukabumi)2024-08-09T06:07:40+00:00Putri Widya Cahyaniputriwidya011@ummi.ac.idElan Eriswantoelaneriswanto@ummi.ac.id<p>Since its founding in 2017, Bank BTN KC Sukabumi has succeeded in maintaining its credit quality from non-performing loans with an NPL percentage of 0%, but in March 2023, NPLs began to appear with a percentage of 0.03%. This research aims to determine the effectiveness of implementing home ownership credit restructuring in an effort to reduce non-performing loans at Bank BTN KC Sukabumi. The method used is descriptive qualitative with data collection techniques in the form of observation, interviews and documentation. The research results show that the implementation of credit restructuring at Bank BTN KC Sukabumi follows POJK guidelines Number 40/POJK.03/2019 which includes six main stages, namely debtor mapping, application submission, document verification, analysis, approval and monitoring. Even though various strategies have been implemented such as early identification, evaluating debtor criteria, determining restructuring patterns that are appropriate to the debtor's condition, and post-credit restructuring guidance, data as of June 2024 shows that the percentage of Special Mention Collectibility (DPK) is 15.49% and Non-Performing Loans are 3.52%, exceeding the maximum ideal limit set by the bank internally. Measuring effectiveness using Sondang P. Siagian's theory and historical comparison of NPL percentages shows that the implementation of credit restructuring at Bank BTN KC Sukabumi has not been effective in reducing problem loans, with an increase in NPL from 0.03% in March 2023 to 3.52% in June 2024. Causes of ineffectiveness include long-term economic impacts, factory closures resulting in layoffs, and an imbalance between the number of problem debtors and the capacity of the collection team. Even though the bank has increased the number of officers in March 2024, the effectiveness of the collection team is still not optimal.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Putri Widya Cahyani, Elan Eriswantohttps://jurnal.ubd.ac.id/index.php/PE/article/view/3235The Influence of Lifestyle, Product Uniqueness, and Green Products on Ecoprint Fashion Product Purchase Decisions (Case Study on Griya Madukara Malang Consumers)2024-09-02T05:25:26+00:00Nuril Zayyidahnurilzayy24@gmail.comNur Ajizahazizah@yudharta.ac.id<p>An increasingly environmentally conscious lifestyle encourages consumers to be more selective in choosing fashion products. Ecoprint fashion products, with unique designs that use natural dyes from plants, offer uniqueness that other fashion products do not have. This uniqueness attracts consumers who are looking for exclusivity. In addition, as an environmentally friendly product, ecoprint products attract consumers who are aware of environmental problems and desires. The combination of an environmentally conscious lifestyle, product uniqueness and status as an environmentally friendly product makes ecoprint fashion products an attractive choice for consumers who prioritize desire and uniqueness in their purchase decisions. The purpose of this study is to measure the influence of Lifetyle, Product Uniqueness and Green Product on the Purchase Decision of ecoprint fashion products. The population in this study is Griya Madukara Malang consumers with a sample of 100 respondents taken by the purposive sampling method. The analysis method used is multiple linear regression analysis. To obtain the test results in this study, a classical assumption test was carried out, namely a normality test, a multicollinearity test, a heterokedasticity test, an autocorrelation test, and then a hypothesis test was carried out using the Statistical Package For the Social Sciences (SPSS). The results of this study show that simultaneously the variables Lifestyle, Product Uniqueness and Green Product have a positive effect on the variables of Purchase Decision.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Nuril Zayyidah, Nur Ajizahhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3234The Effect of Perception of Convenience and Perception of Usability on Digital Investment Platforms on the Attitude and Investment Interest of the Millennial Generation in Malang City2024-09-02T06:29:36+00:00Antin Rakhmawatiantinrakhmawati@yudharta.ac.idNurma Leny Yanatul Hikmahnurmaleny382@gmail.comAbdul Aziz Fuadifuadiaziz7@gmail.com<p>The current millennial generation also utilizes digital technology to make investments, such as transacting through digital investment platforms. However, it still depends on the perception of convenience and usefulness. This phenomenon creates a potential market for digital investment platforms, but it also raises questions about how literate millennials are about financial information and how their perception of the platform influences their investment decisions. This research was conducted with the aim of determining the Influence of Perception of Convenience and Perception of Usability on Digital Investment Platforms on the Attitude and Investment Interest of the Millennial Generation in Malang City. The sample used in this study is the millennial generation who are using one of the Digital Investment Platforms with a total of 106 respondents. The research method in this study is the Quantitative Method and data are obtained from the distribution of Questionnaires offline <em>and online. </em>This study uses the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) models. Data processing is carried out using the SPSS version 25 application. The results obtained in this study are that the variables of perception of convenience and perception of usability have a significant positive effect on the variables of the attitude of users of the Digital Investment platform. In addition, the variable of perception of convenience has a significant positive effect on the interest of investment users. Then, in the variable of perception of usability to the variable of user interest of digital investment platforms, it is significant but not statistically fulfilled. Meanwhile, the attitude variable has a significant positive effect on the variable of interest of investment platform users.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Antin Rakhmawati, Nurma Leny Yanatul Hikmah, Abdul Aziz Fuadihttps://jurnal.ubd.ac.id/index.php/PE/article/view/3096The Influence Of Compensation And Work Environment On Employee Performance At PT. Toyo Dies Indonesia2024-06-06T08:53:13+00:00Elva Vhillia Aeninaelvavhilliaaenina@gmail.comCecep Hermanachermana911@staff.unsika.ac.id<p>This research discusses compensation, work environment and employee performance, with the aim of determining the effect of compensation and work environment on employee performance. This type of research is quantitative research by distributing questionnaires, the sample used in this research was 80 employees. The subjects of this research are employees of PT. Toyo Dies Indonesia. This research uses the multiple linear regression analysis method, this analysis technique is also classified as a collective model, so that the correlation coefficient between the independent variables and the dependent variable will be obtained, the significant level of the coefficient, the regression line equation, the correlation between predictor sub-variables and processed with SPSS version 22 . In this study there was no correlation between the independent variables. Compensation has a positive and significant effect on PT employee performance. Toyo Dies Indonesia. The work environment has a positive and significant effect on PT employee performance. Toyo Dies Indonesia. Compensation and work environment have a significant effect on PT employee performance. Toyo Dies Indonesia. It is known that the coefficient of determination (R-Square) is 0.582. This value states that Compensation (X1) and Work Environment (X2) are able to influence Employee Performance (Y) by 58.2%, the remaining 100% - 58.2% = 41.8% is influenced by variables outside this model. Among the Compensation (X1) and Work Environment (X2) variables which have a more dominant influence on the Employee Performance variable (Y), namely the Work Environment variable (X2).</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Elva Vhillia Aenina, Cecep Hermanahttps://jurnal.ubd.ac.id/index.php/PE/article/view/3274Strategic Management in Hospital Development: A Systematic Analysis of the Review Literature Review 2014-20242024-09-25T08:36:13+00:00Nerissa ArvianaNerissaplatinum99@gmail.comMuhammad Joni Chandradrjonychandra@gmail.comYani Restiani WidjajaYani.yrw@ars.ac.idPurwadhi PurwadhiPurwadhi@ars.ac.id<p>This study aims to provide a systematic analysis of the role of strategic management in hospital development, with a focus on improving operational efficiency, competitiveness, and healthcare service quality. The research employs a qualitative method using a literature review approach, covering articles published between 2014 and 2024. The primary data sources consist of scientific articles from Scopus and Google Scholar databases, using the keywords "strategic management" and "hospital development." The study identifies that adaptive strategic management plays a crucial role in various hospital aspects, including resource optimization, information technology implementation, and patient satisfaction improvement. Additionally, the research highlights the importance of innovation driven by competition among hospitals as a significant factor in healthcare sector development. The findings reveal that hospitals implementing strong business ethics and knowledge management based on information technology are better able to build public trust and achieve long-term sustainability. Moreover, the integration of advanced technologies such as data-driven management systems, digital health applications, and telemedicine has been shown to significantly impact hospitals’ competitiveness in an increasingly competitive market. The study concludes that the application of strategic management grounded in innovation, business ethics, and technology is essential in hospital development, especially in light of new challenges emerging in the healthcare sector, such as service digitalization and growing public demand for high-quality healthcare services. Hence, a holistic and integrated strategic approach will be key to future hospital success.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Nerissa Arviana, Muhammad Joni Chandra, Yani Restiani Widjaja, Purwadhi Purwadhihttps://jurnal.ubd.ac.id/index.php/PE/article/view/3372Analysis Of Exchange Rate Differences And Foreign Currency Transactions In The Financial Statements Of PT. Smartfren Telecom Tbk2024-10-11T07:28:02+00:00Nabila Maharani Rahayunabilarahayuu@gmail.comNabila Putri Maharanibilemaharani@gmail.comNadya Eka Juliananadyaekajuliana31@gmail.comNovia Rizkinoviarizki@unram.ac.id<p>Companies all over the world now transact in a variety of foreign currencies due to globalization and the growth of international markets. One of the leading technology companies on the Indonesia Stock Exchange, PT. Smartfren Telecom Tbk., also faces complicated foreign currency transactions. The company frequently conducts cross-border transactions, which requires careful monitoring and reporting on foreign currency transactions and exchange rate differences. The purpose of this study is to find out the difference in exchange rates and foreign currency transactions in the consolidated financial statements and to evaluate how effective the policies and practices used by PT. Smartfren Telecom Tbk. in managing foreign currency risk. The analysis method in this study uses a quantitative descriptive approach, where data is collected through a literature review of various articles, journals, literature, and other references that are relevant to data sources derived from the Annual Report and Notes on the Financial Statements (CALK) of PT. Smartfren Telecom Tbk in 2023. The results of this study show that foreign currency transactions and exchange rate differences have been treated in accordance with PSAK 221. In preparing its consolidated financial statements, PT. Smartfren Telecom Tbk. complies with PSAK 221 on the use of foreign currency. In addition, the company has recognized the exchange rate difference in the income statement precisely, so that its financial statements accurately reflect financial performance in the context of exchange rate changes.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Nabila Maharani Rahayu, Nabila Putri Maharani, Nadya Eka Juliana, Novia Rizkihttps://jurnal.ubd.ac.id/index.php/PE/article/view/3371The Use of The CAMEL Method as a Financial Performance Analysis Tool for Government Banks Listed on The IDX Before and After Covid-192024-10-11T06:47:53+00:00Wahyu Indah Mursaliniwahyuindah771@gmail.comAfni Yeniyeniafni92@gmail.comWafi Abdul Azizwafiaziz287@gmail.com<p>This study aims to analyze the financial performance of five government banks (BBRI, BBNI, BBSI, BBTN, and BMRI) listed on the Indonesia Stock Exchange (IDX) before and after the COVID-19 pandemic using the CAMEL method. This method evaluates five key components: Capital Adequacy, Asset Quality, Management, Earnings, and Liquidity to determine the stability and financial health of banks. The analysis results show that before the pandemic, the financial performance of these banks was relatively stable with some fluctuations in certain indicators. Capital Adequacy Ratio (CAR) increased in BBRI, BBNI, and BMRI, while BBSI and BBTN experienced a decline. Asset Quality (NPL) was generally stable, though BBTN faced challenges. Profitability (ROA) declined, reflecting pressure on profit-making abilities, while cost efficiency (BOPO) varied, and liquidity (LDR) remained relatively stable. After the pandemic, financial performance underwent significant changes. At the onset of the pandemic (2020), CAR declined, but BBRI and BBSI showed recovery in 2021 and 2022. NPL increased initially but showed improvement in subsequent years, particularly in BBSI. ROA declined in 2020 but increased in the following years. BOPO improved, and LDR, which had decreased, started to stabilize and improve.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Wahyu Indah Mursalini, Afni Yeni, Wafi Abdul Azizhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3375The Influence of Product Variation, Price and Store Atmosphere on Customer Loyalty of Warung Chato-Chato Tangerang2024-10-14T03:47:08+00:00Agustine Yulandariagustineyulandari.17@gmail.comAndyandy.andy@ubd.ac.id<p class="Abstract" style="margin: 0in; text-align: justify; line-height: normal;"><span style="font-size: 12.0pt;">This study aims to examine the influence of product variation, price, and store atmosphere on customer loyalty of Tangerang chato-chato stalls. The research method used is quantitative. This research was conducted by distributing questionnaires to 119 respondents. The data obtained in this study was processed using SPSS version 22 software. From the results of the validity and reliability test, the value of the test results of the question indicator of each variable (r calculation) > 0.1809 (r table). From the results of the multiple linear analysis, the equation Y = 1.010 + 0.292(X1) + 0.415 (X2) + 0.264(X3) + e from the results of the determination coefficient was obtained from model 1 which was 39.9%, model 2 which was 53.9% and model 3 which was 56% regarding the influence of product variation, price and store atmosphere on customer loyalty. Based on the t-test of model 1, t calculates product variation, which is 3,007 > 1.98063 (t table) with a significant value of 0.003 < 0.05, t calculates model 2 at a price of 4,173 > 1.98063 with a significance value of 0.000 < 0.05 and t calculates model 3 store atmosphere, which is 2,616 > 1.98063 with a significance level of 0.010 < 0.05 based on the three models, it can be concluded that Ho is rejected and Ha is accepted for these variables. From the results of the F test, 48,838 > 2.68 f table with a significance value of 0.000 < 0.05, then Ho was rejected and Ha was accepted.</span></p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Agustine Yulandari, Andyhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3401The Effect of Using Digital Payments and Digital Marketing on Business Success in Umkm After the Covid-19 Pandemic (Case Study on Umkm Convection in Surakarta City)2024-10-19T08:28:21+00:00Husaen Bayu Sidiqhusaenbayusidiq@gmail.comDewita Puspawatidp123@ums.ac.id<p>Economic growth is a major issue that is a priority for the government to carry out economic development in the future. One form of government foundation in carrying out economic development is to increase entrepreneurship. The Covid-19 pandemic has an impact on changes in various aspects of activities in society, especially in the economic aspect. The impact of digitalization on the micro, small and medium enterprise (MSME) sector, especially on the use of digital payment technology, has begun to develop. The development of digital payments leads to services that can fulfill payment system users. The purpose of this study is to analyze the effect of using digital payments on success and to analyze the effect of using digital marketing on the success of convection MSMEs in Surakarta City after the Covid-19 pandemic. This type of research is quantitative. The population in the study was convection MSMEs in Surakarta City. The sampling technique used Convenience Sampling, namely every MSME that met the criteria and was encountered during data collection. Convenience Sampling is a way of determining the sample by looking for subjects on the basis of things that please or impress the researcher. The analysis technique in this study was assisted using the SPSS 25.0 application. Normality test with Kolmogrov-Smirnov statistical test, Validity Test using Pearson Corelation, reliability test using Croncah Alpha, Multicollinearity Test with VIF and <em>Tolerance </em>values, Heteroscedasticity Test using Spearman rho test. In addition, multiple linear regression analysis to measure the effect of independent variables, and hypothesis testing with the t test and F test to determine the significance of the influence of the independent variable on the dependent variable. The results of this study state that digital payment has no effect on the success of MSME businesses in Surakarta with a sig value. 0.973 and digital marketing has a positive and significant effect on the success of MSME businesses in Surakarta with a sig value. 0,009.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Husaen Bayu Sidiq, Dewita Puspawatihttps://jurnal.ubd.ac.id/index.php/PE/article/view/3399The Relationship Of The Tourism Sector To The Income Of Regional Original Revenue (PAD) Of Maros Regency For The 2014-2023 Period2024-10-17T07:31:28+00:00Al Fathana Hanafialfathanahanafi@gmail.comDiah Retno Dwi Hastutidiah.retno@unm.ac.idIrwandiirwandi@unm.ac.id<p>This study aims to analyze the correlation or relationship between the tourism sector and the Original Regional Income of Maros Regency for the 2014-2023 Period. This study also aims to show the relationship between the three related variables, namely the number of visitors variable, restaurant variable and hotel occupancy variable that are influential in Maros Regency from 2014 to 2023. According to BPS, Maros Regency PAD has a large source of PAD from various economic sectors. Increasing PAD in an area can include job creation and improving community welfare. Tourism is one of the sectors that can be developed into a sector that contributes to PAD with the contribution of levy and tax revenue. The data used is secondary data from 2014 to 2023 for Maros regency obtained from the Central Statistics Agency (BPS) and the Maros Regency Youth and Sports Tourism Office. The analysis was carried out by the Spearman Rank test using <em>SPSS 25</em>. The results of the study show that the tourism sector has a correlation or relationship with the PAD of Maros Regency. The restaurant variable had a strong relationship with PAD, while the variable of visitors and hotel occupancy had a strong relationship with PAD. This study also shows that an increase or decrease in the tourism sector has a direct impact on the amount of PAD obtained by Maros Regency, so that the tourism sector can be said to be one of the factors that can determine the stability and economic growth of Maros Regency.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Al Fathana Hanafi, Diah Retno Dwi Hastuti, Irwandihttps://jurnal.ubd.ac.id/index.php/PE/article/view/2814The Influence of Procrastination and Leadership Traits on Employee Productivity, with Assertive Communication as a Moderating Factor2024-10-18T10:05:13+00:00Handayanihandayani93.work@gmail.comHarijanto Ratanaharijanto.ratana23@gmail.comMulio Kantjanamuliokantjana77@gmail.com<p>This research delves into the interplay of procrastination, leadership traits, and assertive communication, examining their combined influence on employee productivity. Procrastination, the tendency to delay tasks, has been identified as a significant factor affecting productivity. Concurrently, leadership traits, including intelligence, self-confidence, determination, and personal integrity, play a pivotal role in shaping employee behavior and performance. This study posits that assertive communication acts as a moderating variable, influencing the relationship between procrastination, leadership traits, and employee productivity. A quantitative approach is employed, utilizing a research model comprising two independent variables: procrastination and leadership traits. Assertive communication serves as the moderating variable, while employee productivity is the dependent variable. The study's hypotheses are tested using data collected from a sample of 159 employees from various companies, representing a diverse age range. The findings reveal that procrastination negatively influences employee productivity, while positive leadership traits positively impact employee productivity. Furthermore, assertive communication is found to have a moderating effect on the relationship between procrastination, leadership traits, and employee productivity. Employees exhibiting lower procrastination tendencies, coupled with effective assertive communication, demonstrate higher productivity levels. Similarly, positive leadership traits, complemented by assertive communication, contribute to increased employee productivity. In conclusion, this research underscores the importance of addressing procrastination and fostering assertive communication within organizations to enhance employee productivity. The presence of assertive communication, along with positive leadership traits, can mitigate the negative effects of procrastination and promote a more productive work environment.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Handayani, Harijanto Ratana, Mulio Kantjanahttps://jurnal.ubd.ac.id/index.php/PE/article/view/3204Marketing Strategies For Increased Product Sales MSMEs Sari Boga Ayu Matrijeron Village, Matrijeron District, Yogyakarta City2024-10-31T09:04:53+00:00Fx. Pudjo Wibowofxpudjowibowo87@gmail.comEso Hernawan eso.hernawan@ubd.ac.id<p>Marketing Strategies For Increasing Product Sales to find out the influence both individually and jointly between independent variables on dependent variables. The research was conducted in Sari Boga Ayu MSMEs, Matrijeron Village, Matrijeron District, Yogyakarta City, distributing a questionnaire of questions while the research sample was randomly sampling. R2 87.9% contribution of independent variables to the dependent variable of MSMEs Sari Boga Ayu Matrijeron Village, Matrijeron District, Yogyakarta City is 87.9% 12.1% the rest excluding other factors of independent variables., F <sub>count</sub> 172,359 sig= 0.000 and F <sub>table</sub> 3.87 F <sub>count</sub> > F <sub>table</sub> 172,359 > 3.87 probability values 0.000 < 0.05, stated that the independent variables simultaneously had a close potential relationship and had a significant effect on the dependent variable of MSMEs Sari Boga Ayu Matrijeron Village, Matrijeron District, Yogyakarta City and Product b1 = 0, .531, t <sub>count </sub>6,369 > t <sub>table</sub> 1.65 and sig. 0000 < 0.05, price b2= 0, .548, t <sub>count </sub>3.559 > t <sub>table</sub> 1.65 and .sig.0001 < 0.05, distribution b3= 0, 613, t <sub>count </sub>5.904 > t <sub>table</sub> 1.65 and . sig. 0000 < 0.05 and promotion b4= 0, 329, t <sub>count </sub>4.648 > t <sub>table</sub> 1.65 and sig. 0000 < 0.05 This independent variable has a close potential relationship and has a significant effect on the dependent variable of MSMEs Sari Boga Ayu Matrijeron Village, Matrijeron District, Yogyakarta City.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Fx. Pudjo Wibowo, Agus Kusnawan , Eso Hernawan https://jurnal.ubd.ac.id/index.php/PE/article/view/3419Analysis of Operational Audit and Return Accounting Information System on Sales Turnover on CV. Irama Houseware2024-11-05T10:15:19+00:00Karsima Delila Br Keliatdelilakeliat@gmail.comFhikry Ahmad H Siregarahmadfhikry@gmail.comEtty Harya Ningsiettysumadin@gmail.com<p>This study aims to analyze the influence of operational audit and return accounting information system on sales turnover in CV. Rhythm Houseware. Operational audits focus on evaluating operational efficiency and effectiveness, while return accounting information systems help in managing accurate return data . The research method used was a quantitative approach by collecting data through questionnaires to 35 respondents working at CV. Rhythm Houseware. Data analysis was carried out using multiple regression with the help of SPSS version 29. The results of the analysis show that the independent variables, operational audit and return accounting information system, have a strong correlation with the dependent variable, namely sales turnover, with a determination coefficient (R2) value of 0.826 or 82.6%. This indicates that 82.6% of the variation in sales turnover can be explained by this variable, while the remaining 17.4% is influenced by other factors outside the model. The results of the partial test (t-test) showed that the operational audit variable had a coefficient of 0.029 with a significance value of 0.816 which means it was not significant to sales turnover. On the other hand, the variable of the retun accounting information system showed a coefficient of 0.761 with a significance of <0.001 which showed a significant positive influence on sales turnover. Thus, the return accounting information system plays an important role in increasing sales turnover. The results of the simultaneous test (test f) showed that the two variables, operational audit and return accounting information system, together had a significant effect on sales turnover, with an F-calculated value of 75.745 and a significance of <0.001. Thus, operational audit does not have a significant influence on sales turnover, while the return accounting information system has a significant effect. A more effective implementation of the return accounting information system can improve return data management, improve operational audits, and ultimately increase sales turnover in CV. Rhythm Houseware. The recommendation for the Company is to continue to strengthen these two factors to maintain the stability of sales turnover.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Karsima Delila Br Keliat, Fhikry Ahmad H Siregar, Etty Harya Ningsihttps://jurnal.ubd.ac.id/index.php/PE/article/view/3405The Effect of Shopping Dependence, Consumptive Behavior on Fintech Lending with Consumer Debt Levels as Intervening Variables2024-10-31T09:31:19+00:00Rinintha Parameswaririnintha.parameswari@ubd.ac.idFredy Perdana Putrafredy.lie87@gmail.comRudiyantoJetpegasus@gmail.com<p>This study examines the influence of online shopping dependence and consumer behavior on online loans, with consumer debt levels as intervention variables. The background of this study is the phenomenon of increasing consumer behavior driven by the ease of online shopping, which often triggers compulsive shopping behavior. The purpose of this study is to understand how dependence on online shopping and consumer behavior affect consumer debt through the use of fintech loan services. The research method uses a descriptive quantitative approach with data collection through questionnaires from 100 respondents who use e-commerce applications and online loans. Data were analyzed using path regression analysis to determine significant relationships between the variables studied. The results show that shopping dependence and consumer behavior have a significant direct and indirect effect on consumer debt levels through online loans. This conclusion emphasizes the importance of managing shopping habits and financial behavior in overcoming consumer debt problems in the digital era. Direct Influence: Online shopping dependency (X1) has a significant effect on online loans (Y) with a beta coefficient of 0.288 and on consumer debt (Z) with a coefficient of 0.456.Consumer behavior (X2) also has a significant effect on Y (coefficient 0.626) and on Z (coefficient 0.275).Online loans (Y) have a significant effect on consumer debt (Z) with a coefficient of 0.224. Indirect Influence: The indirect effect of X1 on Z through Y is 0.0621, so the total effect is 0.50. The indirect effect of X2 on Z through Y is 0.085, with a total effect of 0.374.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Rinintha Parameswari, Fredy Perdana Putra, Rudiyantohttps://jurnal.ubd.ac.id/index.php/PE/article/view/3435The Influence of Asset Structure and Liquidity on Debt Policy in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 Period2024-11-16T10:34:38+00:00Rivai Musamusarivai25@gmail.comRaflin Hineloraflin@ung.ac.idLanto Miriatin Amalilantomiriatinamali@ung.ac.id<p>The debt policy of the organization is a crucial component of financial management. Although the correct debt strategy might raise a company's financial risk if not handled correctly, it can also provide the funds needed for investment and development. The consumer products industry is only one of several that is always attempting to change its policies to match the times. Companies have the option to take out loans in order to get the extra money they need. Here are the goals of this research: one, to find out whether asset structure affects debt policy; two, to find out if liquidity affects debt policy; and three, to find out if asset structure and liquidity both affect debt policy in manufacturing enterprises that produce consumer products from 2020 to 2022. This research employs a quantitative approach by examining secondary data obtained from annual financial reports. A purposive selection strategy was used to randomly choose 49 businesses from the consumer goods sector out of a total of 88. Several examples of analytical tests include hypothesis testing, classical assumption tests, and several linear regression analyses. The results show that asset structure (SAT) has a positive and statistically significant effect on debit policy, but liquidity (CR) has a negative effect. Additionally, the data demonstrates that debt policy is positively and significantly affected by both asset structure (SAT) and liquidity (CR) simultaneously.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Rivai Musa, Raflin Hinelo, Lanto Miriatin Amalihttps://jurnal.ubd.ac.id/index.php/PE/article/view/3438Systematic Literatur Review The Influence of Tiktok and Shopee Social Media Platforms on the Success of Online Business Ventures2024-11-20T09:33:10+00:00Afdal ZikriAfdalzikri120901@gmail.comJhon VeryJhon080771@yahoo.co.id<p>Social media is a digital platform that allows users to communicate, share information, and interact in real-time through text, images, video, and audio. These platforms have revolutionized the way people interact and consume information, making them a key tool in modern marketing. This research aims to analyze the influence of the social media platforms TikTok and Shopee on online business success through the Systematic Literature Review (SLR) method. In the digital era, social media has become a major marketing tool that allows businesses to increase visibility, interaction with customers and consumer loyalty. This research highlights the importance of competition and the use of special features on TikTok and Shopee in supporting online business growth. The SLR research method is carried out in three stages: planning, implementation, and reporting. Data was obtained from reputable journals in the 2019–2024 time period, using keywords related to social media and online business. The research results show that this platform plays an important role in consumer engagement, content marketing, increasing visibility, as well as the use of social media analytics. These factors contribute significantly to the success of an online business. It is hoped that these findings can provide practical insights for business people to optimize digital marketing strategies and increase competitiveness in the market.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Afdal Zikri, Jhon Veryhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3440The Influence Of HR Competency And The Use Of Information Technology On The Quality Of PT. Pelindo Regional 1 Financial Report2024-11-22T02:54:51+00:00Malkit Kaurmalkitk168@gmail.comSelvi AristantyaSelviaristantya26@gmail.comIrna Triannur Lubisirnatriannurlubis@gmail.com<p>This research aims to determine and analyze the influence of human resource (HR) competence and the use of information technology on the quality of financial reports at PT. Pelindo Regional 1. The research method used is multiple regression analysis, which makes it possible to test the relationship simultaneously between several independent variables and the dependent variable. In this case, the independent variables studied are HR competency and use of information technology, while the dependent variable is the quality of financial reports. The population in this study consisted of 30 employees at PT. Pelindo Regional 1, and by using a saturated sample, all of them were used as samples, so that 30 respondents were obtained. The type of data used in this research is primary data, which was obtained through distributing questionnaires to employees selected as respondents. The collected data was then analyzed using multiple regression statistical tools to test the influence of independent variables on the quality of financial reports. The results of this research show that human resource competency has a significant influence on the quality of financial reports at PT. Pelindo Regional 1. This shows that the higher the competency possessed by employees, especially in terms of knowledge and skills in accounting and finance, the better the quality of the financial reports produced.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Malkit Kaur, Selvi Aristantya, Irna Triannur Lubishttps://jurnal.ubd.ac.id/index.php/PE/article/view/3454Evaluation of Food Price Stabilization Policy on Consumer Purchasing Ability (Case Study of MMTC Medan Raya Market)2024-12-04T08:38:53+00:00Riski Halomoan Siregarriskihalomoansiregar3@gmail.comDede Ruslandras_ruslan@yahoo.com<p>This study aims to evaluate the effect of food price control policies on people's purchasing power at Pasar Raya MMTC Medan. Traditional markets have a strategic role in the local economy as a center for basic needs transactions. However, fluctuations in food prices often create uncertainty that impacts people's purchasing power. This study uses a qualitative approach by collecting data through interviews with five sellers and five buyers in traditional markets. The results of the analysis show that food price control policies have a positive effect on price stability, which directly increases people's purchasing power. Sellers feel helped by stable prices, because it makes it easier to plan their businesses, although profit margins have decreased slightly. On the other hand, consumers enjoy more affordable food prices, although in some cases there is a decrease in product quality and uncertainty about the availability of goods. In addition, the findings of this study reveal that food price control policies are in line with Islamic economic principles that prioritize justice and social welfare. Overall, this policy shows quite good results in creating price stability and increasing consumer satisfaction. However, the effectiveness of the policy can be improved by improving implementation in the field and balancing the interests of consumers and business actors. The government is expected to continue to monitor and evaluate this policy, while considering input from various parties to improve the effectiveness of food price control in the future.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Riski, Dede Ruslanhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3407a The Impact of Online Marketing on Purchasing Decisions Which Contributes to Increasing Sales of Otobot Permata Tangerang Electric Bicycles2024-10-31T09:33:01+00:00Sugandhasuganda.suganda@ubd.ac.idSuhendar Janamartasuhendar.janamarta@ubd.ac.idFidellis Wato Tholokfidel.wato@ubd.ac.id<p>In today's digital era, online media has become an effective marketing tool and has an important role in influencing consumer behavior. The purpose of this study is to explore the influence of online media marketing on purchasing decisions for electric bicycle products among the Permata Tamgerang community. This type of research is a quantitative descriptive survey with hypothesis testing. Data were collected through a survey using a questionnaire to analyze how online media marketing strategies from electric motorcycle manufacturers influence purchasing decisions. This study highlights the importance of online media as an effective marketing platform for electric motorcycle manufacturers, and suggests more innovative and interactive marketing strategies to increase sales. This study involved 100 respondents selected using a questionnaire distribution method, and data analysis was carried out using a quantitative approach. The data source comes from primary data obtained through questionnaires distributed to online electric motorcycle buyers. The results of the study show that online marketing is assessed from convenience, information, minimal appeal, recognition problems, information searches, alternative evaluations, and purchasing decisions. This shows that online marketing has a significant influence on purchasing decisions. Data analysis methods include classical assumption tests, hypothesis tests, multiple regression tests, and determination coefficient tests. The results of the study indicate that online marketing, which includes the variables Personal Relevance, Interactivity, Message, and Brand Familiarity, simultaneously has a significant influence on purchasing decisions. Partially, all variables show a positive influence on purchasing decisions. The independent variables in this study contributed 83.7% to purchasing decisions, while the remaining 16.3% was influenced by other variables not included in this model.</p> <p><strong><em> </em></strong></p> <p><strong><em> </em></strong></p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Sugandha, Suhendar Janamarta, Fidellis Wato Tholokhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3470The Role of Sharia Microfinance Institutions in Fulfilling the Capital Needs of Micro, Small and Medium Enterprises: Case Study of BPRS AL WASLIYAH MEDAN2024-12-11T04:04:57+00:00Aura sabbrinaaurasabbrina3@gmail.comAnisya Putri Ertani Daulayertanidaulay@gmail.comShara Jumiati Siregarsharasiregar24@gmail.comIrfan Andinataandinatairfan@gmail.comfitri hayatiFitrihayati@uinsu.ac.id<p>This research aims to analyze the role of sharia microfinance institutions, with a focus on PT. BPRS Al-Washliyah, in providing capital financing for MSME players, as well as identifying factors that influence the effectiveness of sharia financing in supporting the development of small businesses. One of the main challenges faced is the lack of understanding by MSME actors regarding the principles of sharia finance, thus hampering the use of these services. This research uses a qualitative descriptive approach through interviews, observations and documentation analysis to explore the relationship between sharia microfinance institutions and the growth of MSMEs, as well as finding solutions to the obstacles faced. The research results show that the Murabahah financing scheme implemented by PT. BPRS Al-Washliyah is in accordance with sharia principles as regulated in DSN Fatwa Number 04/DSN-MUI/IV/2000. This financing provides easy capital with a ceiling of up to 50 million rupiah, which contributes to the business development of MSME players. However, collateral requirements remain a challenge for some customers. To overcome these obstacles, banks implement strategies such as in-depth credit analysis, regular monitoring, and competitive product promotions. These steps demonstrate the bank's commitment to supporting the growth of MSMEs, strengthening the local economy, and encouraging sharia-based financial inclusion in society.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Aurina sabbrina, Anisya Putri Ertani Daulay, Shara Jumiati Siregar, Irfan Andinata, fitri hayatihttps://jurnal.ubd.ac.id/index.php/PE/article/view/3523Green Corporate Performance Management: A Strategic Approach to Environmental and Organizational Sustainability2024-12-27T01:08:10+00:00Agus Kusnawankusnawanagus71@gmail.comSelamet RiyadiSelamet.riyadi@budiluhur.ac.idSetyani Dwi LestariSetyani.dwi.lestari@budiluhur.ac.idSlamet MudjijahSlamet.mudjijah@budiluhur.ac.id<p>Green Corporate Performance Management (GCPM) is a strategic approach aimed at integrating sustainability principles into corporate performance management. This article discusses the critical role of Green Human Resource Management (GHRM) in supporting the implementation of GCPM through the development of policies and practices that promote environmentally friendly behavior, such as green recruitment, sustainability training, green performance management, and green technology innovation. GCPM not only helps companies reduce environmental impacts but also enhances operational efficiency, reputation and competitiveness in the global market. This approach includes cross-functional collaboration and green transformational leadership as key success factors. However, the implementation of GCPM faces challenges, including high initial investments, organizational cultural resistance, and the complexity of measuring green performance. This research provides a systematic review of recent literature, constructs a GCPM process framework, and identifies research gaps. The findings indicate that GCPM offers long-term benefits for both the environment and corporate profitability. By addressing implementation barriers, GCPM can become a strategic model for achieving socially responsible business sustainability while meeting stakeholder needs in the sustainability era. This article also proposes a research agenda to support the theoretical and practical development of GCPM in the future.</p>2025-01-16T00:00:00+00:00Copyright (c) 2024 Agus Kusnawan, Selamet Riyadi, Setyani Dwi Lestari, Slamet Mudjijahhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3525Analysis of the Contribution of Hotel Tax and Restaurant Tax to the Original Revenue of Yogyakarta City in 2017-20212024-12-30T10:54:22+00:00Ainun Hertikasariainunhertikasari@gmail.comFadhla Khanifafadhlakhanifa@gmail.comAmiroh Nabila Salsabilamiroh.nabila2017@gmail.com<p>The Special Region of Yogyakarta is a province in Indonesia that is often known as a student city and a cultural city. The existing tourism potential, of course, greatly contributes to increasing Regional Original Revenue revenue. Based on data from statistics from the Special Region of Yogyakarta Province, the number of hotels in 2020 was 172 star-rated hotels, while non-star hotels were 1,951. Restaurants in 2020 were 1,002 and restaurants were 1,007 in 2020 in the Special Region of Yogyakarta. This study examines the Analysis of the Contribution of Hotel Tax and Restaurant Tax to the Original Revenue of the Yogyakarta City Government in 2017-2021. This research was conducted on the Yogyakarta City Government with a period of 2017 – 2021. Research data collection is carried out by data collection methods, including: Documentation and Literature Research. The analysis tools used are hotel tax contribution analysis and restaurant tax. How much contribution does hotel tax and restaurant tax give to local revenue in the Yogyakarta city government in 2017-2021. Hotel Tax contributed to PAD in 2017 0.19%. In 2018, the contribution of Hotel Tax was 0.22%. In 2019, the contribution of Hotel Tax still increased to 0.23%. But in 2020 during the pandemic, hotel taxes decreased to 0.13%. In 2021, the decrease occurred in the Hotel Tax of 0.11%. The restaurant tax in 2017 was 0.06% then in 2018 it increased to 0.07%. In 2019, it increased again to 0.09%. Then in 2020 it decreased to 0.07%. And in 2021 there was no increase or decrease, which remained at 0.07%.</p>2025-01-16T00:00:00+00:00Copyright (c) 2025 Ainun Hertikasari, Fadhla Khanifa, Amiroh Nabila Salsabilhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3460Analysis Of The Effectiveness Of Village Fund Policy In Economic And Infrastructure Development In Palangka Village, South Sinjai District, Sinjai Regency2025-01-04T11:09:38+00:00Agus Sarimanagussariman216@gmail.comMuh. Jamilmuhjamil@unm.ac.id<p>This study aims to determine economic and infrastructure development, the effectiveness of the use of village funds in economic and infrastructure development and the impact of economic and infrastructure development on the community in Palangka Village, South Sinjai District, Sinjai Regency. The results of the study show that (1) Economic development in Palangka Village, South Sinjai District, Sinjai Regency is realized in the field of community empowerment where there is the formation of Village-Owned Enterprises and the provision of capital for cooperatives and MSMEs. Management training is facilitated for cooperatives and MSMEs. Meanwhile, infrastructure development is realized through the construction and improvement of community road access and the construction of irrigation channels for farmers; (2) The effectiveness of the use of funds in Palangka Village, South Sinjai District, Sinjai Regency in 2019 was 98.23%, in 2020 it was 99.50%, in 2021 it was 94.94%, in 2022 it was 97.84% and in 2023 it was 95.36%. From 2019 to 2023, the effectiveness of the use of funds in Palangka Village, South Sinjai District, Sinjai Regency is in the " effective" category; (3) Economic development and infrastructure development in Palangka Village, South Sinjai District, Sinjai Regency have an impact on the community. Economic development is realized through the formation of BUM Desa, the community feels helped so that this can also open up employment opportunities. The community also gets capital and opens businesses. So this can increase community income.</p>2025-01-16T00:00:00+00:00Copyright (c) 2025 Agus Sariman, Muh. Jamilhttps://jurnal.ubd.ac.id/index.php/PE/article/view/3530Bias Towards a Product: Examining the Factors of Promotion, Brand Image, and Product Quality on Consumer Purchase Decisions2025-01-07T02:08:42+00:00Dessy Marhandriedessy.stia@gmail.comLinda LidyawatiLinda.lidyawati.71@gmail.comMaurits SipahutarMaurits_sipahutar08@yahoo.comRaston Sitioraston@mputantular.ac.idParel Naibahoparelmnaibaho@gmail.com<p>This study aims to explore the factors that influence consumer bias toward a product when making purchasing decisions. The researcher evaluates the effects of promotion, brand image development, and product quality, focusing on Pepsodent’s marketing efforts across various media platforms. Conducted between March and July 2024 in East Jakarta, the study employs a quantitative approach. Given the unknown population size, the Lameshow formula with a 7% alpha was used to calculate the sample size, resulting in 196 respondents. The research applies a descriptive correlation method to assess the influence of the independent variables (promotion, brand image, and product quality) on the dependent variable (consumer purchasing decisions). Primary data were gathered through questionnaires distributed to respondents, while secondary data were derived from relevant literature and prior studies. Data were processed using SPSS software, employing multiple linear regression analysis. Before conducting regression, the data underwent validity, reliability, and classical assumption tests, including normality, heteroscedasticity, and multicollinearity checks. Findings reveal that, individually, the promotion factor has the highest impact, contributing 72.3% to consumer purchasing decisions. Brand image follows with an influence of 61.4%, while product quality contributes 61.5%. Together, these three independent variables significantly affect consumer purchasing decisions for Pepsodent toothpaste, as demonstrated by the F-Test result of 32.423 at a significance level of 0.00 (p < 0.05). These results highlight the critical role of promotional activities, a strong brand image, and high product quality in shaping consumer preferences and driving purchasing decisions in the competitive toothpaste market in East Jakarta.</p>2025-01-16T00:00:00+00:00Copyright (c) 2025 Dessy Marhandrie, Linda Lidyawati, Maurits Sipahutar, Raston Sitio, Parel Naibahohttps://jurnal.ubd.ac.id/index.php/PE/article/view/3528Analysis Of Factors Affecting The Fluctuation Of The Rupiah Exchange Rate Against The Us Dollar In Indonesia2025-01-10T02:56:39+00:00Risda Sinta Dewirisdakasim354@gmail.comSyamsu AlamAlam.s@unm.ac.idAndi Samsirandi.samsir@unm.ac.idAbd Rahimabd.rahim@unm.ac.idRegina Reginaregina@unm.ac.id<p>The phenomenon of globalization increases the intensity of interconnection among countries worldwide, so that the demand of each country is determined by the nature of its foreign trade. Undoubtedly, to conduct international business, the common currency, the US Dollar, must be used, as every country uses the dollar as a medium for transactions with one another. This increases the risk that changes in exchange rates themselves can lead to changes in currency values. The exchange rate of the Rupiah has a significant impact on the commercial efforts of individuals and organizations by comparing the value of one country's money with that of another. Indonesia's participation in the global economy exposes it to negative impacts from export and import activities and inflation, which influences the value of the Rupiah. This research aims to determine how exports, imports, and inflation affect the volatility of the Indonesian Rupiah exchange rate against the US Dollar. This study employs a quantitative model approach using data sourced from government agencies, namely BPS (Central Statistics Agency) and BI (Bank Indonesia). The research shows that the independent variables used (exports, imports, and inflation) have a simultaneous effect on the value of the Rupiah. The Rupiah exchange rate is greatly influenced by the export and import variables but is not affected by the inflation variable. The coefficient of determination (R²) is 84.1%. This indicates that exports, imports, and inflation are factors that can cause changes in the value of the Rupiah against the US Dollar.</p>2025-01-16T00:00:00+00:00Copyright (c) 2025 Risda Sinta Dewi, Syamsu Alam, Andi Samsir, Abd Rahim, Regina Reginahttps://jurnal.ubd.ac.id/index.php/PE/article/view/3498Digital Transformation Affects Digital Bank Performance2025-01-14T01:03:28+00:00Henry GunawanHenrygimf@gmail.com<p>Digital banking transactions have increased by 158% in the last 5 years (2018-2022). There is a phenomenon of switching transactions from the original customer coming to the bank branch to now online through a mobile phone or laptop computer. This digital transformation has made many banks adjust to create their own applications that can be installed on mobile phones or computers or laptops to satisfy the desires of their customers. This digital transformation is important to be researched considering the increasingly rapid technological changes, such as stated in VUCA (volatility, uncertainty, complexity and ambiguity). This research also conveys the relationship between digital transformation and VUCA. This research was conducted using a qualitative method by referring to several references. The results of this research require digital transformation for banks in addition to creating a new digital ecosystem and making their banks survive in the market.</p>2025-01-16T00:00:00+00:00Copyright (c) 2025 Henry Gunawan