Juremi: Jurnal Riset Ekonomi

KEPUASAN KERJA PEGAWAI DINAS KESEHATAN PROVINSI LAMPUNG DILIHAT DARI GAYA KEPEMIMPINAN DAN MOTIVASI KERJA

A.K.Yohanson — 2025-07-01

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan motivasi kerja terhadap kepuasan kerja pegawai pada kantor Dinas Kesehatan Provinsi Lampung. Metode yang digunakan pada penelitian ini adalah metode kuantitatif dengan menggunakan pendekatan analisis regresi linier berganda dengan bantuan Statistical Package for the Social Sciences (SPSS). Populasi pada penelitian ini adalah sebanyak 165 yaitu seluruh pegawai tetap (aparatur sipil negara) pada kantor Dinas Kesehatan Provinsi Lampung. Sementara penentuan sampel pada penelitian ini dilakukan dengan menggunakan perhitungan rumus Slovin sehingga ditetapkan responden sebanyak 62. Data yang digunakan adalah data primer melalui penyebaran dan pengumpulan kuisioner. Hasil penelitian ini pada uji-t menunjukkan bahwa variabel gaya kepemimpinan berpengaruh positif dan signifikan terhadap variabel kepuasan kerja pegawai, dan variabel motivasi kerja berpengaruh positif dan signifikan terhadap variabel kepuasan kerja pegawai.

KEPUTUSAN BOIKOT PRODUK ISRAEL: TINJAUAN PERILAKU KONSUMEN

Alisa Bila Amalia — 2025-07-01

Penelitian ini bertujuan untuk menganalisis perilaku konsumen mahasiswa FPEB UPI dalam merespons gerakan boikot produk Israel, dengan fokus pada faktor lintas agama dan kondisi keuangan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian survei terhadap 70 mahasiswa aktif FPEB UPI yang belum bekerja. Penelitian ini menunjukkan bahwa faktor psikologis, pribadi, dan sosial seperti persepsi, lingkungan ekonomi, dan dukungan keluarga paling memengaruhi keputusan boikot. Meskipun terdapat perbedaan motivasi antara mahasiswa Muslim dengan non-Muslim, nilai-nilai universal seperti kemanusiaan dan keadilan menjadi dasar bersama. Keterbatasan keuangan menjadi tantangan signifikan, terutama bagi mahasiswa dengan penghasilan rendah. Penelitian ini memberikan kontribusi dalam memahami dinamika perilaku konsumen mahasiswa dalam konteks gerakan moral berbasis agama dan kemanusiaan.

ANALISIS REMUNERASI DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI MELALUI KOMPETENSI PEGAWAI BADAN PENGELOLAAN KEUANGAN, PENDAPATAN DAN ASET DAERAH KABUPATEN TUBAN

Stefanus Seto Susilo — 2025-07-01

This study aims to examine and explain the influence of remuneration, workload, and competence on employee performance, as well as to analyze the mediating role of competence in the relationship between remuneration and workload on employee performance at the Regional Financial, Revenue, and Asset Management Agency of Tuban Regency. The population in this study consists of all civil servants within the agency, totaling 100 individuals, with the sample determined using a saturated sampling (census) method. Data analysis was conducted using the Partial Least Squares (PLS) approach with the help of SmartPLS 3.0 software. The results show that remuneration has a positive influence on employee performance, workload also affects employee performance, and employee competence significantly impacts performance. Furthermore, competence is proven to mediate the effects of remuneration and workload on employee performance.

PENGARUH DIGITALISASI PELAYANAN PUBLIK, BUDAYA KERJA, DAN KOMPETENSI TERHADAP KINERJA PEGAWAI KECAMATAN GRATI KABUPATEN PASURUAN

Yayuk Desi Wahyuni — 2025-07-01

This study aims to analyze the influence of public service digitalization, work culture, and competence on employee performance. The research focuses on the Grati District Office in Pasuruan Regency, involving the entire population of 42 employees as respondents using a census method. A quantitative approach was adopted, with multiple linear regression analysis applied to examine the relationship between the independent variables (public service digitalization, work culture, and competence) and the dependent variable (employee performance). The results indicate that the implementation of digitalization has a significant impact on employee performance, as do work culture and competence. Simultaneously, these three independent variables significantly affect employee performance. These findings highlight the importance of digital transformation, the establishment of a positive work culture, and the development of individual competencies in enhancing the effectiveness of public sector organizations

PENGARUH ETOS KERJA, KEPEMIMPINAN DAN KOMITMEN KERJA TERHADAP KINERJA PEGAWAI BAGIAN PENGADAAN BARANG/JASA SEKRETARIAT DAERAH KABUPATEN PASURUAN

Timbul Hariono — 2025-07-01

This study aims to analyze the influence of work ethic, leadership, and work commitment on employee performance, both simultaneously and partially, as well as to determine which variable has the most dominant influence. The subjects of the research were all administrative and financial employees in the Procurement of Goods/Services Division of the Regional Secretariat of Pasuruan Regency, totaling 31 individuals. Due to the relatively small population size, a census method was used, in which the entire population served as the sample. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results show that simultaneously, work ethic, leadership, and work commitment have a significant influence on employee performance. Partially, each of these variables also has a significant effect on performance. Among them, work ethic is found to be the most dominant factor affecting employee performance. These findings highlight the importance of fostering a strong and professional work culture to enhance organizational performance.

PENGARUH TUNJANGAN KINERJA, DAN WORK LIFE BALANCE TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA PEGAWAI BAGIAN PENGADAAN BARANG/JASA SEKRETARIAT DAERAH KABUPATEN PASURUAN

Susiadi Hari Priyanto — 2025-07-01

This study aims to examine and explain the impact of performance allowances and work-life balance on employee performance in the Procurement of Goods/Services Division at the Regional Secretariat of Pasuruan Regency, both directly and through job satisfaction. The study uses a sample of 95 employees from the Procurement of Goods/Services Division of Pasuruan Regency and employs a census research method. Data analysis is conducted using Partial Least Square (PLS) with a variance-based Structural Equation Modeling (SEM) approach, implemented through SmartPLS software to address normality issues and accommodate small sample sizes. The results indicate that performance allowances can enhance employee performance by reducing stress and fatigue-related boredom. Additionally, a good work-life balance contributes positively to employee performance, especially when employees can manage work and personal life demands. Performance allowances are proven to improve employee performance through increased job satisfaction, while work-life balance does not significantly contribute to performance through job satisfaction. This study provides insights into the importance of these factors in improving employee performance in the public sector.

ANALISIS KUALITAS PELAYANAN KONSUMEN PADA HASANAH MART PAGAR DEWA KOTA BENGKULU PERSPEKTIF EKONOMI ISLAM

Nisa Violeta — 2025-07-01

Tujuan penlitian ini adalah (1) Untuk mengetahui kualitas pelayanan konsumen pada Mini Market Hasanah Mart Pagar Dewa, dan (2) Untuk mengetahui tinjauan Ekonomi Syari’ah terhadap kualitas pelayanan konsumen pada Hasanah Mart Pagar Dewa. Dalam penelitian ini menggunakan metode penelitian kualitatif. Sedangkan pengumpulan data pada penelitian ini menggunakan sistem wawancara, observasi, dan dokumentasi. Hasil dari penelitian ini, Hasil penelitian menunjukkan bahwa secara umum kualitas pelayanan di Hasanah Mart sudah tergolong baik, terutama dari segi keramahan karyawan, penampilan yang rapi dan bersih, serta ketanggapan dalam melayani kebutuhan konsumen. Pelayanan dilakukan tanpa diskriminasi, dengan sikap lemah lembut, dan mengutamakan kepentingan konsumen di atas kepentingan pribadi. Namun demikian, masih terdapat beberapa aspek yang menjadi perhatian konsumen, seperti keterbatasan variasi produk bahan pokok dan fasilitas pendukung yang kurang memadai seperti tidak tersedianya kursi dan meja untuk kenyamanan pengunjung. Dari perspektif ekonomi Islam, Hasanah Mart dinilai telah menerapkan prinsip-prinsip pelayanan syariah seperti jujur, amanah, profesional, serta mengedepankan nilai empati dan ukhuwah. Penelitian ini menyimpulkan bahwa pelayanan Hasanah Mart telah berjalan sesuai nilai-nilai syariah, namun tetap memerlukan perbaikan pada aspek fasilitas dan kelengkapan produk untuk meningkatkan kenyamanan dan kepuasan pelanggan.

PENGARUH KOMPETENSI, INDEPENDENSI, DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

Irvan Noormansyah — 2025-07-01

Penelitian ini bertujuan untuk menguji pengaruh Kompetensi, Independensi, dan Locus Of Control terhadap Kualitas Audit dengan Etika Auditor sebagai variabel moderasi. Penelitian ini menggunakan teknik purposive sampling. Jenis sampling menggunakan rumus Cochran untuk menentukan sampel. Jumlah sampel yang didapatkan sebanyak 102 sampel. Jenis penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner penelitian. Analisis data pada penelitian ini menggunakan aplikasi SmartPLS 4.1.6.0. Pengujian dilakukan dengan dua tahap yaitu pengujian outer model dan inner model. Hasil pengujian membuktikan bahwa kompetensi tidak berpengaruh terhadap kualitas audit, sedangkah independensi dan locus of control berpengaruh terhadap kualitas audit. Selain itu, etika auditor tidak mampu memperkuat pengaruh kompetensi, independensi, dan locus of control terhadap kualitas audit.

PENGENDALIAN PERSEDIAAN BAHAN BAKU KEDELAI GUNA KELANCARAN PROSES PRODUKSI PADA PABRIK TAHU HIKMAH MUDA DI KABUPATEN WONOGIRI

Veranita Widya Pangestika — 2025-07-01

The problem that often occurs in purchasing raw materials is how to stock up on the right raw materials so as not to incur excess costs embedded in the raw materials and not disrupt the smooth production process. This study aims to determine the number or quantity of economic orders, safety stock, reorder point, and total inventory costs as well as to compare the efficiency of inventory management carried out by the Hikmah Muda Tofu Factory with the EOQ model of inventory management. The type of research used is descriptive quantitative where the data used is in the form of numerical data which is then described and analyzed in the form of sentences. The data used is secondary data in the form of inventory reports related to material prices, material inventory quantities, ordering costs and material inventory storage costs for the 2022 period. The data collection methods used are observation, interviews and documentation. The results of this study indicate that the purchase of raw materials implemented by the company is considered inefficient, because it results in a sizable expenditure of Rp. 3,023,070, whereas with the application of the EOQ method, Hikmah Muda Tofu Factory incurs costs of Rp. 1,609,960.01. By applying the EOQ method you can save costs of Rp 1,413,109.99. These cost savings are obtained from minimizing the total cost of inventory, whereby using the EOQ method will optimize the quantity of purchases to be greater and the frequency of orders to be lower than the policy applied, resulting in savings in ordering costs. The results of this study indicate that the application of the EOQ (Economic Order Quantity) method at the Hikmah Muda Factory is more efficient than using company policy.

TRANSFORMASI STRATEGIS ASURANSI SYARIAH DALAM MENINGKATKAN KONTRIBUSI TERHADAP EKONOMI SYARIAH NASIONAL

Reza Ronaldo — 2025-07-01

Strengthening the Islamic insurance (takaful) sector in Indonesia plays a strategic role in accelerating the growth of the national sharia economy. Despite being home to the largest Muslim population in the world, the contribution of Islamic insurance to the total national insurance premium remains relatively low, only around 7.8% or approximately IDR 16 trillion, significantly lagging behind conventional insurance premiums, which reached IDR 204.2 trillion. This study aims to examine and formulate effective strategies to enhance market penetration and the contribution of Islamic insurance to the national economy. Employing a descriptive qualitative approach, data were collected through in-depth interviews, document analysis, and focus group discussions (FGDs) involving key stakeholders. The findings indicate that the acceleration of the Islamic insurance industry is strongly influenced by three critical factors: product innovation, improvement of Islamic financial literacy, and cross-sector collaboration among the government, industry players, and educational institutions. Regulatory constraints and limited public trust must be addressed through proactive policies and sustained educational campaigns. This study recommends the pentahelix model as an integrated strategic framework to reinforce the role of Islamic insurance in supporting the development of Indonesia’s sharia-based economy.

KOMPETENSI KEPEMIMPINAN PROJECT MANAGER PADA PROYEK PENGEMBANGAN APLIKASI BANK INDONESIA

Rifanda Yulio Difelani — 2025-07-01

This study aims to identify and analyze the leadership competencies required by a Project Manager (PM). The research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with Project Managers, System Analysts, and project team members, and were analyzed using NVivo 12 software to generate thematic coding, including open coding, axial coding, and selective coding. The results show that the key competencies a PM must possess include cross-unit communication skills, flexible leadership, decisiveness in decision-making, conflict and stress management, and the ability to build trust among team members and stakeholders. Furthermore, soft skills training and project management certification have proven to support leadership effectiveness in guiding teams toward achieving project goals. This research reinforces the importance of a holistic leadership approach that integrates technical, interpersonal, and emotional aspects in the execution of strategic projects within the national banking sector.

PERANAN KANWIL KEMENKUM NTB DALAM MENINGKATKAN PENDAFTARAN HKI OLEH UMKM DI NTB

Siti Yulianah M. Yusuf — 2025-07-01

One of the efforts to develop MSMEs is by registering IPR. IPR registration, especially brands, is very important for MSMEs because it provides legal protection for their brands and products, and increases competitiveness and brand value. This protects MSMEs from brand imitation, increases consumer trust and opens up opportunities for business development, including royalties if their brands are used by other parties. Legal protection of Intellectual Property is important in encouraging business growth and innovation in the region. Intellectual Property Rights (IPR) are very important for MSMEs because they provide legal protection for works and innovations, increase product competitiveness, and encourage economic growth. IPR also helps MSMEs to gain customer trust, facilitate access to financing, and increase business value.

PENINGKATAN KINERJA DAN EFISIENSI OPERASIONAL di INDUSTRI PEMINTALAN

Sih Parmawati — 2025-07-01

This study explores the impact of Team Leader’s interpersonal communication on the effectiveness and efficiency of team performance in the spinning industry. Initial observations revealed that production efficiency remains suboptimal and frequent miscommunication occurs between the Team Leader and team members. Employing a descriptive-analytical method with a 5W1H framework, data were collected through structured questionnaires distributed to 30 randomly selected respondents, as well as interviews and field observations. Findings indicate that while the Team Leader shows a high level of openness to team input, the quality of feedback and clarity in instruction delivery remain insufficient. Team effectiveness was rated as moderate, and operational efficiency was identified as an area requiring significant improvement. Key communication barriers include mismatched task assignments outside the established job description, inadequate documentation, and the lack of a structured feedback mechanism. The study recommends implementing interpersonal communication training, developing formal feedback systems, and maintaining consistent documentation during daily briefings. These steps are expected to support the development of a more effective communication structure and enhance performance outcomes, particularly in textile manufacturing environments

TRANSFORMASI DIGITAL DAN REFORMASI TATA KELOLA PERPAJAKAN DAERAH: STUDI KASUS OPTIMALISASI PAD DI INDONESIA

Kristian Palis — 2025-07-01

Pendapatan Asli Daerah (PAD) merupakan salah satu komponen utama dalam Anggaran Pendapatan dan Belanja Daerah (APBD). PAD mencerminkan kemampuan suatu daerah dalam membiayai pembangunan dan memenuhi kebutuhan masyarakat secara mandiri, tanpa terlalu bergantung pada transfer dana dari pemerintah pusat. Untuk itu, Optimalisasi PAD menjadi tantangan strategis bagi setiap pemerintah daerah. Dalam pelaksanaannya, Optimalisasi Pendapatan Asli Daerah (PAD) di Indonesia menghadapi tantangan sistemik berupa tata kelola terfragmentasi, infrastruktur digital tertinggal, perencanaan tidak berbasis data, dan kapasitas SDM terbatas. Studi ini menganalisis akar masalah melalui studi kasus di Kabupaten Gunung Mas dan daerah percontohan seperti Badung dan Tulungagung, mengidentifikasi tiga masalah utama: (1) Tata kelola internal, pelayanan, infrastruktur, dan data belum optimal; (2) Perencanaan dan pengelolaan PAD belum efektif serta (3) Prosedur, regulasi, dan SDM perpajakan belum memadai. Solusi holistik diajukan, mencakup integrasi gudang data terpusat dan blockchain untuk sinkronisasi real-time, alokasi 15% APBD untuk modernisasi TI pedesaan, serta pelatihan berbasis tax technology. Transformasi digital seperti aplikasi SIPDANAUNIK di Ponorogo terbukti meningkatkan kepatuhan 22%, sementara harmonisasi regulasi untuk mengurangi tumpang tindih kewenangan. Evaluasi menggunakan Key Performance Indicator pada pertumbuhan PAD, rasio kepatuhan, dan kepuasan publik menunjukkan bahwa pendekatan Agile Governance dan kolaborasi multi-pihak mampu mengurangi ketergantungan pada transfer pusat, meningkatkan transparansi, dan mendorong pembangunan inklusif. Implementasi kebijakan ini diharapkan memperkuat otonomi fiskal daerah, menurunkan ketimpangan layanan publik, dan mendukung target SDGs 2030.

ANALISIS POTENSI DAN TANTANGAN PENGELOLAAN BUMDES BERBASIS KEARIFAN LOKAL SUMBA TIMUR

Kelvin Umbu Kambaru — 2025-07-01

Penelitian ini bertujuan untuk menganalisis potensi dan tantangan dalam pengelolaan Badan Usaha Milik Desa (BUMDes) berbasis kearifan lokal di Kabupaten Sumba Timur. BUMDes memiliki peran strategis dalam memperkuat ekonomi desa, namun pengelolaannya belum sepenuhnya optimal. Penelitian ini menggunakan metode deskriptif kualitatif dengan Teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi pada lima BUMDes aktif. Hasil penelitian menunjukkan bahwa BUMDes memiliki potensi besar di sektor pariwisata, pertanian, perikanan, dan kerajinan lokal. Namun, terdapat kesejangan antara potensi tersebut dan kapasitas pengelolaan akibat keterbatasan sumber daya manusia, modal, dan infrastruktur. Nilai-nilai kearifan lokal seperti gotong royong dan musyawarah memiliki peran penting, tetapi belum terintegrasi dalam manajemen secara formal. Penguatan BUMDes memerlukan strategi berbasis lokalitas yang adaptif terhadap pasar modern, serta kolaborasi antara pemerintah desa, Masyarakat, dan Lembaga pendamping. Penelitian ini menegaskan pentingnya integrasi nilai budaya dalam sistem kelembagaan BUMDes guna mendorong Pembangunan ekonomi desa yang berkelanjutan.

Kata Kunci: BUMDes, Kearifan Lokal, Potensi, Tantangan

ANALISIS LOYALITAS DALAM LINGKUNGAN KERJA PADA PERUSAHAAN TEGEL UD CEMARA PERMAI MATARAM NTB

Suryaningsih Suryaningsih — 2025-07-01

Penelitian ini bertujuan untuk menganalisis loyalitas karyawan dalam lingkungan kerja pada Perusahaan Tegel UD Cemara Permai Mataram dengan pendekatan deskriptif kualitatif. Data dikumpulkan melalui wawancara mendalam terhadap beberapa karyawan dan pihak manajemen. Hasil penelitian menunjukkan bahwa loyalitas karyawan dipengaruhi oleh kenyamanan kerja, hubungan interpersonal, gaya kepemimpinan, serta apresiasi dari perusahaan. Penelitian ini memberikan pemahaman mendalam mengenai bagaimana faktor-faktor lingkungan kerja membentuk loyalitas karyawan secara psikologis dan sosial.

PENGARUH GAJI DAN LINGKUNGAN KERJA TERHADAP PROFESIONALISME (Pada Pegawai BPKP Provinsi Bengkulu)

Hengki Setiawan — 2025-07-01

This study aims to determine the effect of salary and work environment on employee professionalism at the Financial and Development Supervisory Agency (BPKP) of Bengkulu Province. The method used is associative quantitative with a census approach to the entire employee population of 81 people. Data were collected through a questionnaire with a Likert scale and analyzed using multiple linear regression. The results of the study indicate that both salary and work environment have a significant effect on employee professionalism. Validity and reliability tests prove that the instruments used are valid and reliable. The results of the classical assumption test indicate that the regression model does not contain problems of normality, multicollinearity, or heteroscedasticity. Partially, the salary variable has a positive effect of 0.469 on professionalism, while the work environment has a greater effect of 0.530. Both variables together contribute to increasing employee professionalism. This finding emphasizes the importance of a balance between compensation and work environment quality in supporting the professional performance of government employees

PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP ENVIRONMENTAL PERFORMANCE DENGAN ENVIRONMENTAL COST SEBAGAI VARIBEL MODERASI

Fithratun Nuha Tsabita — 2025-07-01

Penelitian ini bertujuan untuk menguji pengaruh implementasi green accounting yang direpresentasikan oleh renewable energy, recycled material, dan emission waste terhadap environmental performance. Selain itu, studi ini juga menganalisis peran environmental cost sebagai variabel moderasi. Data yang dianalisis diperoleh dari laporan keberlanjutan perusahaan serta peringkat PROPER yang diterbitkan oleh Kementerian Lingkungan Hidup dan Kehutanan. Objek penelitian mencakup perusahaan yang tercatat di BEI pada rentang waktu 2017–2023, dengan jumlah sampel sebanyak 56 perusahaan yang ditentukan melalui teknik purposive sampling. Pengujian dilakukan menggunakan regresi data panel dengan pendekatan fixed effect menggunakan perangkat lunak EViews 12. Hasil penelitian memperlihatkan bahwa recycled material berpengaruh positif dan signifikan terhadap environmental performance, sedangkan emission waste menunjukkan dampak negatif yang signifikan. Sementara itu, renewable energy tidak memiliki pengaruh yang signifikan. Dalam pengujian moderasi, hanya interaksi antara renewable energy dan environmental cost yang menunjukkan pengaruh positif serta signifikan terhadap environmental performance.

PENGARUH INOVASI PRODUK,HARGA,TEMPAT DAN PROMOSI DIGITAL TERHADAP PERILAKU KONSUMEN PADA KAWASAN LEMBU PUTIH DESA TARO

Putu Ratna Juwita Sari — 2025-07-01

In an increasingly competitive tourism industry, understanding consumer behavior is essential to attract and retain tourists. Consumer behavior covers a wide range of aspects, from natural beauty, culture, to the facilities and services offered. Tourism development, like other business developments, requires consideration of market tastes. To win the competition, tourist destinations need to understand how the various elements in the Marketing Mix, especially product, price, place, and promotion, affect their appeal to consumers. Quantitative research methods use numerical data and emphasize the research process on objective measurement of results using statistical analysis and are intended to determine whether there is a relationship between two or more variables. In addition, this study uses the help of a qualitative approach to describe the characteristics of respondents and the scale assessment given by respondents to all indicators in this study. An indicator is declared valid if it has a loading factor above 0.7 against the intended construct. In the model above, it can be seen that all indicators have a loading factor value above 0.7 which can be said to be valid. Prices that match product quality, Product quality is the main factor in forming positive perceptions of tourists towards tourist destinations. High-quality products can provide a satisfying experience and increase visitor loyalty. In the digital era, clear and complete information is very important to attract consumer attention. Digital promotions that provide useful information about products or services will increase tourists' interest in visiting. Accessibility is a factor that greatly influences tourists' decisions to visit the Lembu Putih tourist destination. Locations that are easy to reach will increase the number of visits, while locations that are difficult to reach can reduce tourist interest.

THE GOVERNANCE OF UNIVERSITY EDUCATIONAL ENDOWMENT FUND IN INDONESIA

Jepri Walistian — 2025-07-01

This study explores the governance of university educational endowment funds in Indonesia as a long-term strategy to ensure the sustainability of higher education institutions. While endowment fund practices are well-established in developed countries, implementation in Indonesia faces key challenges, including limited regulatory frameworks, low investment literacy, and continued dependence on government funding. Using a qualitative descriptive approach and financial report analysis of universities with endowment funds, the research examines reporting structures, asset allocations, and investment performance and risks. The findings highlight the importance of transparent governance frameworks, diversified investment strategies, and active stakeholder engagement. Comparative analysis with international best practices reveals the need for institutional capacity building and policy enhancement. The study recommends cross-sector collaboration, professional asset management, and greater involvement from alumni and the private sector in strengthening endowment funds. These insights offer strategic guidance for universities and policymakers aiming to build long-term financial resilience and enhance the quality of higher education in Indonesia.

EVALUASI TEMUAN AUDIT OPERASIONAL DAN IMPLIKASINYA TERHADAP PENGAMBILAN KEPUTUSAN MANAJERIAL (STUDI KASUS PADA HISANA FRIED CHICKEN CABANG ABU BAKAR)

Latifa Latifa — 2025-07-01

This study was conducted with the aim of evaluating operational audit findings and analyzing their effect on managerial decision making at Hisana Fried Chicken Abu Bakar Jember Branch. Operational audit is an important tool that can be used to ensure efficiency, suitability of procedures, and as a basis for managerial decision making in the face of intense competition in the fast food industry today. This research uses a qualitative approach with a case study method and the data collection techniques chosen are through interviews and documentation of audit results. The resulting research shows that operational audits have an important role in identifying operational weaknesses, including aspects of cleanliness, cash recording, and service quality. Management uses audit findings as a reference in decision-making. The main challenge faced in implementing audit recommendations is the characteristics of human resources. However, management showed a high level of commitment in following up on audit findings to maintain operational quality. This study provides recommendations for increasing the frequency of audits and strengthening the audit function as a coaching and capacity building tool for human resources.

ASSESSING THE IMPACT OF THE FARM ROAD PROGRAM ON REDUCING OPERATIONAL COSTS FOR PEPPER FARMERS IN PURBALINGGA REGENCY

Bayu Mahendra — 2025-07-01

This study examines the impact of the Farm Road Program on reducing operational costs for pepper farmers in Purbalingga Regency, Indonesia. The program, a government initiative, was designed to enhance agricultural efficiency by constructing new roads in agricultural areas across 14 districts. These farm roads aim to facilitate better access to markets, inputs, and other essential services, ultimately reducing transportation time and costs for farmers. A key novelty of this research is the inclusion of government policy specifically the program as a variable influencing the operational costs of pepper farming. This study quantitatively evaluates the impact of the program on pepper farmers’ expenses. Based on data collected from participating pepper farmers, the findings reveal that the program successfully reduced operational costs by IDR 913,333, representing a 22% decrease compared to pre-program costs. The analysis employed a paired t-test to determine the statistical significance of this reduction. The results of the t-test showed a p-value of less than 0.005 (p = 0.000), indicating that the reduction in operational costs is statistically significant. This finding confirms the effectiveness of the program in achieving its intended goal of reducing farmers’ costs and improving their overall agricultural efficiency.In conclusion, the program demonstrates its value as an effective government policy intervention for enhancing the financial sustainability of pepper farmers by lowering operational costs and promoting more efficient farming practices.

PENGGUNAAN MEDIA SOSIAL DALAM MENINGKATKAN KESADARAN DAN DONASI: STUDI KASUS YAYASAN INDAH BERBAGI

Whinda Heryawan — 2025-07-01

Perkembangan teknologi digital telah mentransformasi lanskap filantropi, menempatkan media sosial sebagai instrumen vital bagi organisasi nirlaba. Penelitian ini bertujuan untuk menganalisis secara mendalam efektivitas strategi media sosial yang diimplementasikan oleh Yayasan Indah Berbagi dalam meningkatkan kesadaran publik dan menggalang donasi. Melalui pendekatan studi kasus kualitatif, penelitian ini menginvestigasi jenis konten yang paling resonan dengan audiens di platform Instagram, TikTok, dan Facebook, serta menganalisis bagaimana mekanisme interaksi online berkontribusi pada pencapaian tujuan filantropis yayasan. Pengumpulan data dilakukan melalui observasi sistematis dan pengarsipan konten media sosial, yang kemudian ditriangulasi dengan data laporan keuangan internal yayasan periode Januari 2023 hingga Desember 2024. Hasil penelitian ini mengidentifikasi bahwa strategi konten yang berpusat pada storytelling emosional, transparansi operasional, dan interaksi yang responsif merupakan pilar utama keberhasilan kampanye digital. Ditemukan korelasi positif yang kuat antara intensifikasi kampanye media sosial dengan peningkatan volume donasi secara signifikan. Penelitian ini menyimpulkan bahwa pemanfaatan media sosial yang strategis tidak hanya memperluas jangkauan, tetapi juga membangun modal sosial dan kepercayaan yang esensial bagi keberlanjutan organisasi. Wawasan dari studi ini diharapkan dapat menjadi panduan praktis bagi para praktisi filantropi dalam mengoptimalkan potensi media sosial untuk amplifikasi dampak sosial.

KESEJAHTERAAN KEUANGAN: PERAN PENGETAHUAN KEUANGAN, SIKAP KEUANGAN, PERILAKU KEUANGAN, DAN STRES KEUANGAN

Desta Rizky Kusuma — 2025-07-01

Adanya kesenjangan antara pemahaman teoritis tentang pengelolaan keuangan dengan implementasi praktisnya seringkali dipengaruhi oleh faktor psikologis dan emosional. Meskipun literasi keuangan telah menjadi fokus penting, banyak individu masih kesulitan mencapai stabilitas dan kesejahteraan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan keuangan, sikap keuangan, perilaku keuangan, dan stress keuangan terhadap kesejahteraan keuangan. Objek pada penelitian ini adalah mahasiswa Fakultas Ekonomi dan Bisnis di Daerah Istimewa Yogyakarta dengan data yang dikumpulkan sebanyak 113 responden. Sampel diambil menggunakan Teknik purposive sampling dengan beberapa kriteria yang diterapkan. Metode pengumpulan data menggunakan kuesioner. Alat analisis data menggunakan software SPSS 25. Hasil uji skala instrumen yang digunakan dalam penelitian ini adalah uji validitas dan uji reliabilitas. Pengujian hipotesis menunjukkan bahwa pengetahuan keuangan tidak memiliki pengaruh terhadap kesejahteraan keuangan, sikap keuangan tidak memiliki pengaruh terhadap kesejahteraan keuangan, perilaku keuangan memiliki pengaruh positif terhadap kesejahteraan keuangan, dan stress keuangan tidak memiliki pengaruh terhadap kesejahteraan keuangan.

ANALISA PENERAPAN ACTIVITY BASED COSTING DIBANDINGKAN DENGAN STANDAR COSTING DALAM PENYUSUNAN ANGGARAN BIAYA KAMAR RAWAT INAP PADA RUMAH SAKIT XYZ

Sukamto Sukamto — 2025-07-01

This study discusses the problems in preparing the budget for inpatient room costs at XYZ Hospital, which currently still uses standard costing in its calculations. By using the standard costing method, the calculation of the budget is considered to use the same allocation for all inpatient classes, even though each inpatient class has different specifications. This calculation causes the preparation of the budget to be biased and less precise. Because of this condition, the researcher tried to use activity based costing in preparing the budget for inpatient rooms. The purpose of this study is to provide an overview of the benefits of implementing activity based costing in preparing the budget for inpatient rooms. This study uses a qualitative method, using data obtained from XYZ Hospital, analysis and observation and interviews

PENGARUH KETERLAMBATAN PEMBAYARAN PAJAK KENDERAAN BERMOTOR TERHADAP PROSES PEMBERIAN BANTUAN KECELAKAAN OLEH PT JASA RAHARJA MALUKU

Imran Hatala — 2025-07-03

This study aims to examine the effect of delayed motor vehicle tax payments on the accident compensation process carried out by PT Jasa Raharja Maluku. The Motor Vehicle Tax (PKB), which is paid concurrently with the Mandatory Contribution to Road Traffic Accident Fund (SWDKLLJ), serves as a crucial requirement for the disbursement of compensation to traffic accident victims. However, in practice, many vehicle owners delay tax payments, which negatively impacts the administrative procedures and delays the compensation process.

This research uses a quantitative approach with a simple linear regression analysis technique. Data were collected through documentation, observation, and interviews with PT Jasa Raharja officials and from traffic accident claim records in Maluku. The findings show that delayed tax payments significantly influence the delay in the compensation process. The coefficient of determination (R²) of 0.555 indicates that 55.5% of the variation in the length of the compensation process can be explained by the delay in tax payments.

In conclusion, late payment of motor vehicle taxes significantly slows down the accident compensation process by PT Jasa Raharja. Therefore, it is necessary to increase public awareness of timely tax compliance and strengthen coordination among related institutions to streamline the claim verification process.

PENGARUH REVITALISASI PASAR TERHADAP PENDAPATAN PEDAGANG PASAR RUMAHTIGA KECAMATAN TELUK AMBON

M. Rifai Muhrim — 2025-07-03

Penelitian ini bertujuan untuk menganalisis pengaruh revitalisasi pasar terhadap pendapatan pedagang di Pasar Rumahtiga Kecamatan Teluk Ambon. Latar belakang penelitian ini didasarkan pada adanya program revitalisasi pasar tradisional yang diharapkan mampu meningkatkan kenyamanan berdagang serta kesejahteraan pedagang melalui peningkatan pendapatan. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik analisis regresi linear sederhana. Data dikumpulkan melalui penyebaran kuesioner kepada 89 pedagang sebagai responden.

Hasil analisis menunjukkan bahwa revitalisasi pasar berpengaruh positif dan signifikan terhadap pendapatan pedagang, dengan nilai koefisien regresi sebesar 0,529 dan nilai signifikansi p < 0,001. Uji t menunjukkan bahwa nilai t hitung (4,598) > t tabel (1,987), dan nilai signifikansi 0,001 < 0,05, sehingga H₀ ditolak dan Hₐ diterima. Koefisien determinasi (R²) sebesar 0,195 menunjukkan bahwa 19,5% variasi pendapatan pedagang dipengaruhi oleh revitalisasi pasar.

Namun demikian, hasil analisis deskriptif menunjukkan bahwa persepsi pedagang terhadap manfaat revitalisasi masih rendah. Hal ini mengindikasikan bahwa meskipun revitalisasi pasar secara statistik berpengaruh terhadap pendapatan, implementasinya belum sepenuhnya dirasakan oleh pedagang. Oleh karena itu, diperlukan pendekatan yang lebih partisipatif dari pemerintah dan pengelola pasar agar program revitalisasi benar-benar memberikan dampak yang optimal bagi kesejahteraan pedagang.