Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia (e-ISSN 3124-2197, p-ISSN 3124-2227) is a double-blind peer review and an open-access online journal for academics and researchers published by Economic Education FKIP Universitas Serambi Mekkah Banda Aceh collaboration with INDO PUBLISHING. This journal is accepts the manuscript written in Indonesia and English and published two times a year (June and December). This journal focuses on various themes, topics, and economics and management aspects, including the following topics: Macroeconomics Microeconomics Financial Management Human Resources Management Marketing Management Operational Management Strategic Management Accounting Economics Education Taxation Sharia Economics Submit your article: Online Submission
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Layanan di Suku Dinas Pendidikan II Jakarta Utara
Penelitian bertujuan untuk menganalisis dampak kualitas pelayanan terhadap tingkat kepuasan masyarakat pengguna layanan di Suku Dinas Pendidikan II Jakarta Utara. Studi ini menggunakan metode kuantitatif dengan pendekatan survei, yang melibatkan 37 responden yang dipilih secara acak. Variabel yang diteliti meliputi kulitias pelayanan sebagai variabel bebas dan kepuasan pengguna sebagai variabel terikat. Pengolahan data dilakukan melalui tahapan uji validitas, reliabilitas, normalitas, serta uji hipotesis menggunakan perangkat lunak SPSS versi 22. Hasil penelitian menunjukkan bahwa seluruh instrumen penelitian dinyatakan valid dan reliabel. Analisis korelasi memperlihatkan nilai koefisien sebesar 0,622 yang mengindikasiadanya hubungan yang kuat antar variabel. Selain itu hasil uji t menunjukkan nilai signifkansi sebesar 0,00 yang berada dibawah ambang batas 0,05. Hal ini menegaskan bahwa kualitas pelayanan memiliki pengaruh positif dan signifkan terhadap kepuasan layanan.
Copyright (c) 2026 Isnardono Isnardono, Ibnu Faisal (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Ownership Concentration, Board Independence, dan Firm Size terhadap Cost of Equity pada Perusahaan Sub Sektor Pertambangan Batu Bara yang Terdaftar dalam Bursa Efek Indonesia Tahun 2019-2023
This study aims to analyze the effect of ownership concentration, board independence, and firm size on the cost of equity in coal mining sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research uses a quantitative approach with panel data regression analysis. The population of this study consists of coal mining sub-sector companies listed on the Indonesia Stock Exchange, totaling 25 companies. The sampling technique used purposive sampling based on specific criteria to obtain companies that meet the research requirements during the observation period. The data used are secondary data obtained from company financial statements. The results show that ownership concentration has a negative and significant effect on the cost of equity, board independence has a positive but insignificant effect on the cost of equity, and firm size has a positive and significant effect on the cost of equity. Simultaneously, ownership concentration, board independence, and firm size significantly affect the cost of equity. These findings imply that ownership structure and company size are important factors to be considered by investors and management in determining the company’s cost of equity
Copyright (c) 2026 Nadya Natasya Ghaida, Irsan Tricahyadinata (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pelatihan dan Pengembangan Manajemen Sumber Daya Manusia Berkelanjutan
Human resources (HR) are a key factor in determining an organization's success. Facing an increasingly competitive business environment, organizations are required to continuously improve the quality of their HR through ongoing training and development programs. This study aims to analyze the role of HR training and development in enhancing employee competency and performance. The research method used was a qualitative approach with a literature review, reviewing various scientific sources such as journals, books, and related articles. The study results indicate that training plays a role in improving employees' technical skills and short-term performance, while development focuses more on enhancing conceptual abilities and readiness for future responsibilities. Furthermore, the success of training and development programs is influenced by the appropriateness of the material, implementation methods, instructor competence, and systematic evaluation. Therefore, organizations need to design structured, sustainable, and needs-based training and development programs to enhance organizational competitiveness.
Copyright (c) 2026 Fitrotin Nufus, Gabriella Niskha Mareta Wibisono , Elza Elza, Talitha Aurellia Andia, Dewi Nuraini (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Rekonstruksi Strategi Pemasaran di Era Digital: Kajian Pustaka terhadap Pendekatan Berbasis Nilai dalam Manajemen Pemasaran Modern
Transformasi digital yang berlangsung secara akseleratif telah mendorong kebutuhan mendesak akan rekonstruksi strategi pemasaran yang tidak hanya berbasis teknologi, tetapi juga berakar pada orientasi nilai yang bermakna. Penelitian ini bertujuan menganalisis rekonstruksi strategi pemasaran di era digital melalui pendekatan berbasis nilai, mengidentifikasi faktor-faktor determinan efektivitasnya, serta membangun kerangka konseptual integratif sebagai kontribusi teoritis bagi manajemen pemasaran modern. Metode yang digunakan adalah pendekatan kualitatif dengan library research melalui sumber-sumber yang diperoleh dari Google Scholar. Hasil kajian menunjukkan bahwa rekonstruksi strategi pemasaran digital berbasis nilai ditopang oleh delapan faktor kunci, meliputi konsistensi konten digital, literasi dan kompetensi sumber daya manusia, pemilihan platform yang tepat, integrasi teknologi dengan nilai, personal branding autentik, orientasi nilai spiritual dan etis, dimensi relasional pelanggan, serta kualitas layanan berbasis nilai. Berdasarkan sintesis tersebut, penelitian ini merumuskan Digital Value-Based Marketing Framework (DVBMF) sebagai model konseptual integratif yang memposisikan kapabilitas digital dan orientasi nilai sebagai dua pilar utama yang saling menguatkan. Kerangka ini bersifat lintas sektoral dan relevan diterapkan pada berbagai konteks organisasi, baik komersial maupun sosial. Penelitian ini berkontribusi memperkaya teori manajemen pemasaran modern dengan menawarkan perspektif baru yang mengintegrasikan dimensi digitalisasi dan nilai secara holistik dan sistematis.
Copyright (c) 2026 Aulia Berliana, A. Rialdi Prananda, Redi Bintang Pratama (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Dana Alokasi Khusus (DAK) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Modal Pemerintah Kota Kendari Tahun 2017-2024
The aims of this study is to determine the impact of Special Allocation Funds (DAK) and Locally-Owned Revenue (PAD) on capital expenditure of the Kendari City Government from 2017 to 2025, taking into account differences in geographic and temporal context, different focuses on fiscal transfer types, the potential for more advanced methodologies, and a broader analytical scope. This study employed multiple linear regression analysis using secondary time series data from 2017 to 2025 obtained from the Central Statistics Agency (BPS). The research findings indicate that the Special Allocation Fund (DAK) significantly increases capital expenditure of the Kendari City Government, while PAD has no significant positive impact on the same capital expenditure. Suggestions for further research include expanding the research period for longer-term analysis and adding control variables such as DAU, inflation, or fiscal policy.
Capital Expenditure, Special Allocation Fund, Local Original Income, Kendari City
Copyright (c) 2026 Rizal Rizal (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Alokasi Dana Desa (ADD) dan Dana Insentif Daerah Terhadap Tingkat Kemiskinan di Kabupaten Konawe Selatan
Finding out how the Village Fund Allocation and the Regional Incentive Fund affected the poverty rate in South Konawe Regency over the last five years (2020–2025) was the aim of this study. The exploratory multiple linear regression analysis method is used in this study. The study's findings show that (1) the distribution of village funds had no effect and was not significant in relation to the poverty rate in South Konawe district (sig value: 0.151>0.05); (2) the impact of regional incentive funds on the poverty rate in South Konawe district was negative and not significant (sig value: 0.682>0.05); (3) According to the findings of statistical testing, the poverty rate in South Konawe district is unaffected by the simultaneous distribution of village money and regional incentive funds; the R value is 0.772.
Pengaruh Indeks Produksi Industri, Suku Bunga BI Rate dan Capital Adequacy Ratio Terhadap Non Performing Loan pada Industri Perbankan Indonesia Periode 2017–2024
This study aims to analyze the effect of the Industrial Production Index (IPI), BI Rate, and Capital Adequacy Ratio (CAR) on Non-Performing Loans (NPL) in the Indonesian banking sector during the period 2017–2024. NPL is one of the key indicators used to assess credit quality and the stability of the banking sector. An increase in the NPL ratio may elevate systemic risk and potentially disrupt overall financial system stability. Changes in macroeconomic conditions and internal banking factors are assumed to play a role in influencing the level of NPL; therefore, empirical analysis is required to better understand these relationships.This study employs a quantitative approach using monthly time series data obtained from official publications of Bank Indonesia, Statistics Indonesia (BPS), the Financial Services Authority (OJK), and CEIC Data. The analytical method used is multiple linear regression with the assistance of SPSS software. Prior to model estimation, the data were tested using descriptive statistics, stationarity tests, classical assumption tests, and outlier treatment to ensure the validity and reliability of the model. The results indicate that the Industrial Production Index (IPI) has a positive but insignificant effect on NPL. Meanwhile, the BI Rate has a negative and significant effect on NPL, indicating that interest rate policy is associated with banking credit quality. In addition, the Capital Adequacy Ratio (CAR) is found to have a positive and significant effect on NPL, suggesting that higher bank capital is associated with increased exposure to credit risk. Based on these findings, it can be concluded that external factors such as monetary policy and internal banking factors play a role in influencing NPL, although not all variables show a significant effect. However, simultaneously, the three variables have a significant effect on NPL. This study is expected to contribute to the development of literature in the banking sector and serve as a reference for relevant stakeholders in maintaining financial system stability.
Copyright (c) 2026 Adam Ramadan Harahap, Harya Kuncara Wiralaga , Karuniana Dianta Arfiando Sebayang (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pembuatan Website Company Profile untuk UMKM Zero Printing di Blitar
UMKM Zero Printing is a convection business specializing in screen printing services and t-shirt production in Blitar City. Before having a website, this micro, small, and medium enterprises only relied on Instagram social media as its main promotional media as its media; however, it only had limited features and unoptimum, unstructured information. Related to that, this study aimed to design and build a company profile website based on CMS Wordpress as a digital solution to increase the effectiveness of information consistency and strengthen bussiness image. This study used the Action Research method which includes three main dimensions: Usability, Information Quality, and Interaction Quality. The data were collected through observation, interviews, and distributing questionnaires to ten respondents consisting of business owners, marketing expert teams, computer expert teams, and consumers. The result of the study showed that the domain zeroprintingsupply.com website created obtained an average score that was categorized as very good with a Usability percentage of 84,6%, Information Quality 83,3%, and Interaction Quality 90.6%. This website has been proven to help UMKM in conveying information faster and more professionally, increasing online visibility, and expanding market reach digitally. It can be concluded that the use of a company profile website is able to convey business information more neatly, increase credibility, expand the reach of digital promotions, and provide convenience for consumers in accessing services. This study showed that the implementation of digital media the implementation of digital media through a website is a strategic step in supporting the sustainable digital transformation of UMKM
Copyright (c) 2026 Doni Diaraga Rudita, Becik Gati Anjari, Umi Khabibah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Manajemen Strategis dan Keunggulan Bersaing Berkelanjutan: Sebuah Kajian Literatur Sistematis
Derasnya arus globalisasi yang terus meningkat mendorong organisasi untuk tidak semata-mata berorientasi pada perolehan jangka pendek, melainkan juga secara aktif menjaga daya kompetitifnya agar tetap relevan dan tangguh dalam horizon waktu yang lebih panjang. Studi ini dirancang untuk mengkaji secara mendalam kontribusi manajemen strategis beserta akuntansi manajemen dalam membentuk keunggulan bersaing organisasi yang bersifat lestari di berbagai sektor. Guna mencapai tujuan tersebut, studi ini mengadopsi metode Systematic Literature Review (SLR) dengan berpedoman pada protokol PRISMA, dengan menganalisis 10 artikel bereputasi yang terindeks di Scopus pada kuartil Q1–Q3, diterbitkan sepanjang 2021–2026. Sintesis atas temuan-temuan empiris mengungkapkan bahwa keunggulan bersaing yang lestari bersumber dari perpaduan antara inovasi produk berbasis kelestarian lingkungan, manajemen aset pengetahuan organisasi, kapabilitas kepemimpinan yang berorientasi strategi, pemanfaatan kecerdasan artifisial serta analitik data skala besar, serta internalisasi prinsip-prinsip Environmental, Social, and Governance (ESG). Akuntansi manajemen strategis berperan sebagai fondasi bagi pengelolaan sumber daya yang transparan dan dapat dipertanggungjawabkan. Kajian ini menegaskan bahwa pencapaian keunggulan bersaing yang lestari mensyaratkan pendekatan strategis yang holistik, yang mengintegrasikan kapasitas inovatif, penguatan sumber daya manusia, dan komitmen institusional terhadap prinsip keberlanjutan. Agenda riset mendatang sebaiknya diarahkan untuk mengeksplorasi konteks sektor publik serta negara-negara berkembang dengan metodologi yang memadukan pendekatan kuantitatif dan kualitatif.
Copyright (c) 2026 Vanza Atha Zufaro, Nasywa Nabila, Siti Farahdiba M C, Mukhtaruddin Mukhtaruddin (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Indeks Produksi Industri, BI Rate, dan Dana Pihak Ketiga Terhadap Penyaluran Kredit Perbankan di Indonesia Tahun 2016-2024
This study aims to analyze the effect of the Industrial Production Index (IPI), BI Rate, and Third-Party Funds (DPK) on bank credit distribution in Indonesia. This research employs a quantitative approach using the Autoregressive Distributed Lag (ARDL) method. The data used are monthly secondary data from 2016 to 2024 obtained from Bank Indonesia, the Financial Services Authority (OJK), the Central Bureau of Statistics (BPS), and CEIC Data. The ARDL method is applied to examine both short-run and long-run relationships among variables. The results show that in the long run, the Industrial Production Index (IPI) has a positive and significant effect on bank credit distribution, while the BI Rate and Third-Party Funds (DPK) do not have a significant effect. In the short run, Third-Party Funds (DPK) significantly affect credit distribution, whereas the Industrial Production Index (IPI) and BI Rate are not significant. These findings indicate that in the long term, credit distribution is driven more by real sector demand, while in the short term it is influenced by banking liquidity conditions. This study is expected to contribute to the development of economic knowledge, particularly in banking and monetary policy, and to serve as a reference for policymakers and banking institutions in formulating strategies to enhance sustainable credit distribution.
Copyright (c) 2026 Ira Amelia, Harya Kuncara Wiralaga , Karuniana Dianta A.S (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Adaptabilitas dan Relevansi Kompetensi Lulusan Perguruan Tinggi dalam Karier Nonlinier: Studi Kasus Individu
This study aims to analyze the adaptability and relevance of competencies among university graduates in navigating non-linear career paths. This research employs a qualitative approach using a case study method involving a Public Administration graduate working at the Nutritional Fulfillment Service Unit (SPPG). Data were collected through in-depth interviews. The findings show that although the career path is not fully aligned with the initial plan, competencies acquired during higher education remain relevant, particularly in administrative tasks and public service. In addition, adaptability, accuracy, and responsibility are key factors supporting individual performance. This study concludes that non-linear careers represent a form of adjustment to the dynamic labor market rather than merely a deviation from educational background.
Copyright (c) 2026 Nuri Safitri (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Persepsi Mahasiswa Terhadap Perencanaan Karir dalam Menghadapi Dunia Kerja
This study aims to examine the perceptions of final-year students in facing the world of work. The research uses a qualitative approach with in-depth interviews conducted with management students. The results show that students have a positive perception of the importance of career planning during college. However, some students feel not fully prepared due to a lack of work experience, technical skills, and self-confidence. Students also recognize the importance of developing soft skills such as communication, teamwork, and responsibility. In addition, universities are considered helpful in preparing students, although improvements are still needed in training and work experience programs.
Copyright (c) 2026 Nur Mida (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Strategi Pengembangan UMKM dalam Meningkatkan Pendapatan Usaha di Desa Purwodadi
Penelitian ini bertujuan untuk menganalisis strategi pengembangan UMKM dalam upaya meningkatkan pendapatan usaha di Desa Purwodadi dengan menggunakan pendekatan kualitatif deskriptif. Data diperoleh melalui wawancara dan observasi terhadap berbagai jenis usaha, seperti usaha kuliner, kios sembako, counter ponsel, dan bisnis berbasis online. Hasil penelitian menunjukkan bahwa UMKM mengalami pertumbuhan yang cukup pesat, yang terlihat dari meningkatnya jumlah pelanggan serta keragaman produk yang ditawarkan. Strategi yang diterapkan oleh pelaku usaha meliputi menjaga mutu produk, melakukan inovasi, menetapkan harga yang kompetitif, memberikan pelayanan yang optimal, serta memanfaatkan media sosial sebagai sarana promosi. Penerapan strategi tersebut terbukti efektif dalam meningkatkan penjualan dan pendapatan. Namun demikian, pelaku UMKM masih menghadapi sejumlah kendala, seperti meningkatnya harga bahan baku, tingginya tingkat persaingan, serta pengaruh faktor cuaca, sehingga diperlukan strategi yang berkesinambungan agar usaha dapat terus berkembang.
Copyright (c) 2026 Putri Mawar (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Determinasi Kepuasan Kerja Karyawan: Pengaruh Lingkungan Kerja dan Disiplin Kerja pada CV. Dynasty Group
This study aims to analyze the effect of work environment and work discipline on employee job satisfaction at CV. Dynasty Group in Tarakan City. The study employed a quantitative approach using a survey method involving 37 employees as the sample. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that work environment and work discipline have a positive and significant effect on job satisfaction, both partially and simultaneously. Work discipline is identified as the most dominant variable influencing job satisfaction. Simultaneously, both variables have a very strong effect, contributing 81.9% to explaining the variation in employee job satisfaction. These findings suggest that improving the quality of the work environment and implementing effective work discipline are essential factors in enhancing employee job satisfaction.
Copyright (c) 2026 Theodorus Kristianto, Salfin Tandidatu, Mince Anggreyani (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Pengembangan Pegawai dan Insentif serta Lingkungan Kerja Terhadap Kinerja Pegawai UPTD Puskesmas Sungai Merdeka Samboja
This study was conducted by Nurazizah entitled “The Influence of Employee Development, Incentives, and Work Environment on Employee Performance at UPTD Puskesmas Sungai Merdeka Samboja” under the supervision of Dr. Dirga Lestari AS, S.E., M.M. This study aims to analyze the influence of employee development, incentives, and work environment on employee performance at UPTD Puskesmas Sungai Merdeka Samboja. The research method uses a quantitative approach with Partial Least Square (PLS-SEM) analysis technique. The sample in this study consisted of 58 respondents who are employees of UPTD Puskesmas Sungai Merdeka Samboja, with data collection conducted through questionnaires using a Likert scale.The results show that employee development has a positive but not significant effect on employee performance. Meanwhile, incentives and work environment have a positive and significant effect on employee performance. These findings indicate that employee performance is more influenced by appropriate incentive systems and a conducive work environment compared to employee development. Therefore, improving employee performance can be achieved through optimizing incentive systems and enhancing the work environment, along with increasing the effectiveness of employee development programs.
Copyright (c) 2026 Nurazizah Nurazizah, Dirga Lestari AS (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Online Customer Review dan Kualitas Produk serta Promosi terhadap Keputusan Pembelian pada Produk Skincare Dorskin di Kota Samarinda
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh online customer review, kualitas produk, dan promosi terhadap keputusan pembelian produk skincare Dorskin di Kota Samarinda. Metode analisis statistik yang digunakan adalah Partial Least Squares (PLS) dengan bantuan aplikasi SmartPLS. Pengumpulan data dilakukan dengan penyebaran kuesioner, dengan teknik pengambilan sampel menggunakan purposive sampling. Jumlah sampel dalam penelitian ini adalah 80 responden. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa online customer review berpengaruh secara positif dan signifikan terhadap keputusan pembelian, kualitas produk berpengaruh secara positif dan signifikan terhadap keputusan pembelian, serta promosi berpengaruh secara positif dan signifikan terhadap keputusan pembelian.
Copyright (c) 2026 Septiana Wati Era Lestari, Yohanes Kuleh (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kesadaran Keluarga dan Perencanaan Keuangan Terhadap Investasi Pendidikan Anak
This research is motivated by the problem of the continuously increasing cost of education in Indonesia, which has become an obstacle for many students, including those within the Idrisiyyah Islamic Boarding School environment. The increase in education costs at various levels, from elementary school to higher education, is not always aligned with an increase in the quality of education. This highlights the importance of family awareness in preparing for children's education investment through effective financial planning. Although awareness and financial planning are recognized as crucial factors, many families have not yet realized their importance. This study aims to analyze the influence of family awareness and financial planning on children's education investment, particularly among the Jamaah Idrisiyyah in Zawiyah, Tasikmalaya Regency, to support children's educational success and the achievement of quality educational goals. This research aims to analyze the influence of family awareness and financial planning on children's education investment. Specifically, this research aims to: (1) determine the influence of family awareness on children's education investment, (2) determine the influence of financial planning on children's education investment, and (3) determine the combined influence of family awareness and financial planning on children's education investment. This research uses a quantitative approach to analyze the influence of family awareness and financial planning on children's education investment. Data were collected from 170 Family Cards of Jamaah Idrisiyyah in Tasikmalaya Regency through questionnaires distributed using Google Forms. The sampling technique used is simple random sampling. The research instrument uses the Likert scale, and data were analyzed using validity tests, reliability tests, multiple linear regression, and classical assumption tests (normality, multicollinearity, and heteroscedasticity) using SPSS. This research shows that family awareness and financial planning have a significant influence on children's education investment among the Jamaah Idrisiyyah in Tasikmalaya Regency. Family awareness and financial planning together explain 73% of the variation in children's education investment.
Copyright (c) 2026 Emilia Tasmal, Iman Fauzi Sudirman, Rosid Bahar (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Instrumen Kebijakan Moneter terhadap Ketimpangan Pendapatan Nasional
This study aims to analyze the impact of monetary policy on income inequality in Indonesia over a certain period of time. Monetary policy implemented by Bank Indonesia plays an important role in maintaining macroeconomic stability through instruments such as interest rates, inflation, and the amount of money in circulation. However, the implementation of this policy also has an impact on the distribution of community income. This study uses a quantitative approach with secondary data in the form of time series analyzed using econometric regression methods to measure the effect of monetary policy variables on the income inequality index (Gini Ratio). The results of the study show that variables such as the benchmark interest rate and inflation have a significant relationship to income inequality. When inflation increases, the purchasing power of the lower middle class decreases more sharply than the upper class, thus widening the gap in inequality. Conversely, controlling inflation through appropriate interest rates can help reduce economic disparities. This study provides important meaning for policy makers to pay more attention to the distribution aspect in determining monetary policy so that economic growth can be more inclusive and equitable.
Copyright (c) 2026 Hastin Nurafni, Selfia Yuspita Sari, Risqianti Putri Pangestika, M. Yusuf Bahtiar (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Studi Literatur tentang Strategi Pertumbuhan Usaha Kost dalam Meningkatkan Daya Saing dan Tingkat Hunian
Usaha kost merupakan salah satu sektor bisnis properti yang berkembang pesat seiring meningkatnya kebutuhan hunian sementara, khususnya di kawasan perkotaan dan lingkungan pendidikan. Tingginya mobilitas mahasiswa dan pekerja mendorong meningkatnya permintaan, namun juga memicu persaingan yang semakin ketat antar pelaku usaha. Penelitian ini bertujuan untuk mengkaji strategi pertumbuhan usaha kost dalam meningkatkan daya saing dan tingkat hunian berdasarkan studi literatur. Metode yang digunakan adalah pendekatan kualitatif melalui kajian berbagai jurnal ilmiah dan sumber relevan lainnya, dengan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa strategi utama yang dapat diterapkan meliputi peningkatan kualitas layanan, inovasi fasilitas, penetapan harga yang kompetitif, serta pemanfaatan digital marketing. Selain itu, faktor lokasi strategis, keamanan, kenyamanan lingkungan, dan kepuasan pelanggan turut berperan penting dalam menentukan tingkat hunian. Integrasi antara strategi pertumbuhan dan peningkatan kualitas layanan terbukti mampu menciptakan keunggulan kompetitif yang berkelanjutan. Oleh karena itu, pelaku usaha kost perlu menerapkan strategi yang adaptif, inovatif, dan berorientasi pada kebutuhan pasar guna meningkatkan kinerja usaha serta mempertahankan tingkat hunian secara optimal.
Copyright (c) 2026 Mauren Avelina, Khafi Puddin, Fadli Agus Triansyah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Perbandingan Anggaran dan Realisasi Anggaran Pra-Pep dengan Saat Penerapan Program Efisiensi Pemerintah Berlaku di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Kebumen : Tahun 2024 - 2025
Penelitian ini membandingkan anggaran dan realisasi sebelum serta saat penerapan Program Efisiensi Pemerintah (PEP) di DPMPTSP Kabupaten Kebumen tahun 2024–2025. Metode studi kasus kualitatif digunakan melalui wawancara, observasi, dan dokumentasi. Hasil menunjukkan efisiensi 40–50% pada belanja operasi, terutama pada pos barang dan jasa, konsumsi rapat, jasa kantor, serta perabot/bahan kantor. Strategi efisiensi dilakukan dengan pengetatan pengadaan non-esensial, digitalisasi rapat, dan penghapusan honorarium non-pokok. Kebijakan ini menghasilkan pengelolaan keuangan lebih disiplin serta membuka peluang realokasi dana ke program prioritas tanpa menurunkan kualitas layanan publik.
Copyright (c) 2026 Fitri Nurul Hidayah, Ari Nurul Fatimah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Jumlah Penduduk dan Upah Minimum Regional Terhadap Kriminalitas di Kota Palangkaraya
This study aims to analyze the influence of population size and regional minimum wage on crime in Palangkaraya City. The research location is Palangkaraya City, covering the period 2016-2025. The analytical tools used were multiple regression analysis and classical assumption testing using SPSS 22. The analysis concluded that population size and regional minimum wage do not significantly influence crime in Palangkaraya City. The classical assumption testing concluded that the regression model met the normality test, that there was no multicollinearity in the regression model used, that there were no symptoms of heteroscedasticity in the regression model used, and that there were no symptoms or problems of autocorrelation in this regression model
Copyright (c) 2026 Rima Harati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Lokasi dan Harga Terhadap Keputusan Pembelian Konsumen di Indogrosir Samarinda
Penelitian bertujuan untuk menguji Pengaruh Lokasi dan Harga Terhadap Keputusan Pembelian Konsumen di Indogrosir Samarinda. Dengan jumlah populasi yang tidak dapat dipastikan karena pembeli di Indogrosir cukup. Adapun jumlah sampel sebanyak 75 orang konsumen. Teknik pengumpulan menggunakan observasi, kuisioner dan studi pustaka. Penelitian ini menggunakan alat analisis dengan regresi linear berganda, uji korelasi dan determinasi serta uji hipotesis yaitu uji t dan uji kelayakan model (F). Hasil penelitian menunjukkan bahwa berdasarkan uji F atau Secara simultan variabel lokasi dan harga berpengaruh signifikan terhadap keputusan pembelian konsumen di Indogrosir Samarinda. Berdasarkan uji t atau secara parsial 1) variable lokasi berpengaruh positif dan signifikan terhadap keputusan pembelian 2) variable harga juga berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen pada Indogrosir Samarinda.
Copyright (c) 2026 Udau Bangen Ebenhaezer Ayub, Asnawati Asnawati (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Efektivitas Penyaluran Kredit Usaha Rakyat (KUR) oleh PT. Bank Rakyat Indonesia Tbk dalam Mendukung UMKM Tahun 2021-2024
Keterbatasan akses permodalan masih menjadi hambatan utama bagi jutaan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Program Kredit Usaha Rakyat (KUR) hadir sebagai solusi pembiayaan berbunga rendah yang disalurkan melalui perbankan, salah satunya PT Bank Rakyat Indonesia (Persero) Tbk. Penelitian ini bertujuan menganalisis efektivitas penyaluran KUR oleh BRI pada periode 2021–2024 serta mengidentifikasi faktor-faktor pendukung dan penghambatnya. Penelitian dilakukan dengan mengkaji data penyaluran KUR BRI secara nasional menggunakan pendekatan kualitatif deskriptif yang didukung data kuantitatif sederhana. Data dikumpulkan melalui studi dokumentasi dan studi literatur dari laporan tahunan BRI, SIKP Kemenko Perekonomian, laporan OJK, dan jurnal ilmiah yang relevan. Hasil penelitian menunjukkan bahwa penyaluran KUR BRI tergolong efektif berdasarkan tiga indikator teori efektivitas Steers, yaitu pencapaian tujuan, integrasi, dan adaptasi. Efektivitas program ditentukan secara simultan oleh stabilitas regulasi, kesiapan sistem operasional perbankan, dan kapasitas administratif UMKM sebagai penerima kredit.
Copyright (c) 2026 Sahira Annaba Lubis, Agustian Sinambela, Chesia Rika Adrilia Br Sitepu, Heny Desiana Simangunsong, Lilis Febiola, Nazwa Aulia Putri, Syarah Safira Husna, Nasrullah Hidayat (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Efektivitas Pengawasan OJK terhadap Fraud Internal Perbankan: Studi Kasus Pembobolan Dana Nasabah Maybank Indonesia Tahun 2020
Sektor perbankan merupakan salah satu industri yang paling rentan terhadap ancaman kecurangan internal, mengingat besarnya volume aset likuid yang dikelola dan kuatnya ketergantungan pada kepercayaan sebagai landasan operasional. Penelitian ini bertujuan mengkaji secara mendalam efektivitas pengawasan Otoritas Jasa Keuangan (OJK) dalam mencegah dan mendeteksi fraud internal, dengan mengangkat kasus pembobolan dana nasabah PT Bank Maybank Indonesia Tbk oleh Kepala Cabang Cipulir berinisial AT pada kurun waktu 2014 hingga 2020. Melalui pendekatan kualitatif deskriptif dan rancangan studi kasus tunggal, penelitian ini memadukan empat kerangka teoretis secara komplementer, yakni Fraud Triangle (Cressey, 1953), Agency Theory (Jensen & Meckling, 1976), Teori Asimetri Informasi (Akerlof, 1970), serta Teori Pengawasan Regulatoris (Stigler, 1971). Hasil kajian memperlihatkan bahwa tindakan kecurangan senilai Rp22,87 miliar yang berlangsung selama kurang lebih enam tahun tidak mampu diidentifikasi oleh mekanisme pengawasan OJK maupun sistem kendali internal Maybank. Kegagalan tersebut berakar pada tiga persoalan mendasar yang saling berkaitan: runtuhnya pertahanan lapis pertama dalam model Three Lines of Defense, kesenjangan informasi yang sangat tajam akibat pemalsuan rekening koran secara sistematis, serta konflik kepentingan yang akut di dalam rantai hubungan keagenan. Respons OJK dalam kasus ini sepenuhnya bersifat reaktif, bergerak hanya setelah tekanan publik mencuat. Melalui proses mediasi yang difasilitasi OJK, pihak Maybank menyatakan kesanggupan untuk mengganti sebagian kerugian senilai Rp16,8 miliar. Penelitian ini merumuskan sejumlah rekomendasi kebijakan, di antaranya transformasi paradigma pengawasan OJK dari pola reaktif menuju pendekatan proaktif berbasis analitik data transaksi secara real-time, penyusunan regulasi khusus untuk segmen private banking, serta pembenahan menyeluruh pada mekanisme perlindungan konsumen.
Copyright (c) 2026 Najwa Adelia Siregar, Adelia Mestwo Lumban Raja, Argleni Lumban Raja, Elisabet Banjarnahor, Lavela Margaret Tinambunan, Rut Natal Ria Tarihoran, Steven R.J. Lumbansiantar, Nasrullah Hidayat (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kredit Bermasalah (Non Performing Loan) pada PT Bank Rakyat Indonesia Tbk Periode 2020–2023
Perbankan mempunyai peran yang sangat penting dalam mendorong pertumbuhan ekonomi, terutama melalui kegiatan menghimpun dana dari masyarakat dan menyalurkannya kembali dalam bentuk kredit ke berbagai sektor usaha. Namun, dalam proses penyaluran kredit tersebut terdapat risiko yang cukup besar, yaitu munculnya kredit bermasalah atau Non Performing Loan (NPL). Penelitian ini bertujuan untuk menganalisis perkembangan rasio NPL pada PT Bank Rakyat Indonesia (Persero) Tbk selama periode 2020–2023, sekaligus mengidentifikasi penyebab terjadinya kredit macet, menilai keberhasilan pengelolaan kredit, serta melihat strategi yang diterapkan bank dalam mengatasinya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan Bank BRI serta publikasi dari Otoritas Jasa Keuangan (OJK). Melalui data tersebut, peneliti dapat melihat kondisi dan perkembangan rasio NPL secara lebih objektif selama periode penelitian. Hasil penelitian menunjukkan bahwa rasio NPL Bank BRI mengalami fluktuasi dari tahun ke tahun, namun tetap berada di bawah batas maksimum yang ditetapkan oleh regulator, yaitu sebesar 5%. Hal ini menunjukkan bahwa kualitas kredit Bank BRI masih tergolong sehat meskipun dihadapkan pada tantangan seperti pandemi COVID-19 dan perubahan kondisi ekonomi. Untuk mengatasi kredit bermasalah, Bank BRI menerapkan beberapa strategi, seperti melakukan restrukturisasi kredit, meningkatkan kualitas analisis kredit, serta memperkuat sistem monitoring terhadap kredit yang telah disalurkan.
Copyright (c) 2026 Sri Zalfa Avrilya, Nadia Nur Qomarina, Andryno Totty N. Banjarnahor, Lara Nauly Lubis, Sri Karwinda Zega, Dina Aulia Sari, Rifani Enjelita Purba, Nasrullah Hidayat (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Literasi Keuangan, Manajemen Keuangan dan Financial Technology Terhadap Kinerja UMKM di Kelurahan Bendungan, Kecamatan Kedawung, Kabupaten Sragen
Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan strategis dalam stimulasi pertumbuhan ekonomi lokal, meskipun dalam praktiknya masih terkendala oleh problematika manajerial keuangan serta optimalisasi teknologi finansial. Studi ini bertujuan untuk mengevaluasi pengaruh literasi keuangan, manajemen keuangan, dan financial technology terhadap performa kinerja UMKM di Kelurahan Bendungan, Kecamatan Kedawung, Kabupaten Sragen, dengan berlandaskan pada Resource-Based View (RBV) Theory yang menekankan pentingnya efektivitas sumber daya internal serta kapabilitas pengetahuan finansial. Melalui pendekatan kuantitatif dan metode survei, data dikumpulkan dari 62 responden yang ditentukan menggunakan rumus Slovin dengan teknik cluster sampling. Serangkaian prosedur statistik diaplikasikan, meliputi analisis deskriptif, analisis regresi linear berganda, uji t, uji F, serta analisis koefisien determinasi (R2). Temuan empiris mengonfirmasi bahwa secara parsial, hanya literasi keuangan yang memberikan kontribusi signifikan terhadap kinerja UMKM, sementara manajemen keuangan dan financial technology tidak menunjukkan pengaruh yang berarti. Nilai koefisien determinasi (R2) sebesar 44,7% mengindikasikan bahwa variasi kinerja usaha dipengaruhi oleh ketiga variabel independen tersebut, sedangkan 55,3% sisanya merupakan kontribusi faktor di luar model penelitian. Hal ini mempertegas bahwa literasi keuangan sebagai modalitas internal merupakan determinan utama kinerja, sedangkan penguatan tata kelola keuangan dan adopsi teknologi finansial masih memerlukan akselerasi guna memberikan dampak yang lebih optimal.; Kinerja UMKM
Copyright (c) 2026 Nuri Astuti, Setyaningsih Sri Utami (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kualitas Pelayanan dan Harga Terhadap Kepuasan Konsumen di Toko Jihan Shop Cilacap
This study aims to determine and analyze the effect of service quality and price on customer satisfaction at Jihan Shop Store in Cilacap, both partially and simultaneously. This research employed a quantitative approach using a survey method. The population consisted of all customers of Jihan Shop Store Cilacap, with a total sample of 96 respondents selected through purposive sampling technique. Data were collected by distributing questionnaires, and the data analysis techniques included validity test, reliability test, classical assumption test, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) using SPSS software. The results of the study indicate that partially, service quality has a positive and significant effect on customer satisfaction. Price also has a positive and significant effect on customer satisfaction. Simultaneously, service quality and price have a significant effect on customer satisfaction, with an R² value of 61.7% at Jihan Shop Store Cilacap. This finding shows that the better the service quality and the more appropriate the pricing strategy implemented, the higher the level of customer satisfaction. This study concludes that service quality and price are important factors in improving customer satisfaction. Therefore, Jihan Shop Store Cilacap should maintain and enhance service quality while implementing competitive pricing strategies in order to create customer satisfaction and loyalty.
Copyright (c) 2026 Azmi Kurnia Ayu Puspita, Hakim Hakim, Syafi’ah Syafi’ah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Strategi Networking dan Motivasi Bisnis Terhadap Pendapatan Omset Penjualan Produk Halal pada Mitra Business Center HNI Cilacap 3
This study aims to analyze the effect of networking strategy and business motivation on the increase in sales turnover of halal products among partners of Business Center HNI Cilacap. Networking strategy refers to the partners’ ability to build and utilize business networks to expand market reach, while business motivation represents internal drives that encourage partners to run and develop their businesses. This research employed a quantitative approach using a survey method. The research population consisted of partners of Business Center HNI Cilacap, with the sampling technique determined through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression analysis. The results indicate that networking strategy and business motivation have a positive and significant effect on the increase in sales turnover of halal products, with a coefficient of determination of 79.4%. These findings suggest that strengthening effective business networks and enhancing business motivation can significantly improve partners’ sales performance. This study is expected to serve as a reference for HNI Business Center partners in formulating business development strategies to sustainably increase halal product sales turnover.
Networking Strategy, Business Motivation, Sales Turnover Increase
Copyright (c) 2026 Indri Kurniawati, Hakim Hakim, Syafi’ah Syafi’ah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kompetensi Sumber Daya Manusia, Literasi Keuangan, dan Teknologi Media Sosial Terhadap Kinerja UMKM di Rawa Bendungan Cilacap
This study aims to analyze the influence of Human Resource Competence, Financial Literacy, and Social Media Technology on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Rawa Bendungan, Cilacap. The background of this research is based on the importance of improving MSME performance as one of the driving sectors of the community's economy, which is influenced by the quality of human resources, financial management capabilities, and the utilization of digital technology in business activities.This study employed a quantitative approach using a survey method. The population consisted of MSME actors in Rawa Bendungan, Cilacap, with a sample of 85 respondents determined using a specific sampling technique. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis, including t-tests, F-tests, and the coefficient of determination (R²).The results show that partially and simultaneously, Human Resource Competence (X1), Financial Literacy (X2), and Social Media Technology (X3) have a positive and significant effect on MSME performance. The coefficient of determination (R²) is 76%, indicating that the independent variables explain 76% of the variation in MSME performance. The research model demonstrates that the three independent variables adequately explain the performance of MSMEs. Based on these findings, it is recommended that MSME actors continuously improve their competencies, enhance financial management practices, and optimize the use of social media technology to increase competitiveness and business sustainability. The government and related stakeholders are also expected to provide support through training programs, mentoring, and facilitation of access to financing.
Human Resource Competence, Financial Literacy, Social Media Technology, MSME Performancee
Copyright (c) 2026 Ibnu Detri Kurniawan, M. Rijal Pemungkas, Mutia Pamikatsih, Hakim Hakim (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kepemimpinan dan Motivasi Terhadap Kinerja Pengurus pada Dewan Pengurus Cabang PKB Cilacap
This study aims to analyze the effect of Leadership and Motivation on the Performance of Board Members at the Branch Executive Board of Partai Kebangkitan Bangsa in Cilacap. Leadership and motivation are important factors in improving organizational effectiveness and productivity, particularly in political organizations that rely on the commitment and active participation of their board members. This research employed a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to board members of the Branch Executive Board of PKB Cilacap. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results show that partially, Leadership has a positive and significant effect on Board Members’ Performance, and Motivation also has a positive and significant effect on Board Members’ Performance. The coefficient of determination indicates that Leadership and Motivation explain 50.7% of the variation in Board Members’ Performance, while the remaining percentage is influenced by other variables not examined in this study.The study concludes that the better the quality of leadership and the higher the motivation of board members, the better their performance will be at the Branch Executive Board of PKB Cilacap. Therefore, improving leadership capacity and strengthening board members’ motivation should be prioritized to enhance organizational effectiveness.
Copyright (c) 2026 Heni Setyaningsih , Hakim Hakim, Syafi’ah Syafi’ah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0