JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi, E-ISSN 2985-654X is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and accounting. JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is published six times a year.
ANALISIS PERAMALAN (FORECASTING) PENJUALAN IKAN NILA DENGAN MENGGUNAKAN METODE LINIER REGRESSION
This study aims to forecast tilapia sales in Nendali Village, Sentani, Papua using the Linear Regression method. The problem addressed is the fluctuation of production and sales, which requires a method to predict future sales. This research uses a quantitative method with a descriptive approach based on tilapia sales data from January 2024 to December 2025, including harvest quantity, price per kilogram, and total salesThe analysis applies linear regression to determine the relationship between time (X) and harvest quantity (Y). The results produce the regression equation Y = 350.44 + 4.565X, indicating an increase in tilapia production of 4.565 Kg per month. The forecasting results for 2026 show an increase from 464.56 Kg in January 2026 to 514.79 Kg in December 2026. Model accuracy is evaluated using MAD, MSE, and MAPE. The results indicate that the linear regression method can be used as a tool to support tilapia production planning and sales management.
Heru Sutejo, Irma Pamantin, Carmenita Mori, Stevania Jowey, Novita Merne, Trivena Dimara
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PENERAPAN PROGRAM LINIER UNTUK MINIMASI BIAYA PRODUKSI MENGGUNAKAN METODE GRAFIK(Studi Kasus: Pada Pabrik Karya Utama)
This study aims to optimize the daily production costs at Karya Utama Factory, a medium-scale soybean processing industry. The main problem faced is determining the most economical production combination of tofu and tempeh amidst operational constraints, specifically the minimum daily requirement of 350 kg soybean absorption from the distributor. This applied quantitative research utilizes a two-variable Linear Programming model solved by the Graphical Method. The objective function is formulated to minimize daily production costs, bounded by raw material availability and market quota targets. The results within the feasible region prove that the optimal solution is achieved when the factory constantly produces 1,540 units of tofu and 600 units of tempeh daily. Implementing this combination yields the minimum total expenditure of Rp5,828,000 per day. Furthermore, the analysis uncovers the "Tempeh Trap" paradox, where forcing the production of tempeh—despite its cheaper unit cost—actually triggers total cost inefficiency due to its low raw material absorption ratio. In conclusion, the graphical method is proven to be precise in helping SMEs avoid cash waste and secure food logistics stability.
PERAN EVENT PARIWISATA BUDAYA DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT KOTA SINGKAWANG: STUDI LITERATUR
Cultural tourism is one of the sectors that plays an important role in regional economic development. The organization of various cultural events not only serves as a means of preserving cultural heritage but also acts as an effective instrument for attracting tourists and stimulating local economic activities. Singkawang City, as one of the leading tourist destinations in West Kalimantan Province, possesses rich cultural diversity and is widely recognized for its cultural events, particularly the Cap Go Meh Festival, which has become part of Indonesia’s national tourism agenda. This study aims to analyze the role of cultural tourism events in improving the economic conditions of the people of Singkawang City. The research employs a literature review method by examining various scholarly articles, books, government reports, statistical documents, and other relevant academic sources. The findings indicate that cultural tourism events play a strategic role in increasing tourist arrivals, promoting the growth of micro, small, and medium enterprises (MSMEs), creating employment opportunities, enhancing community income, and strengthening regional cultural identity. In addition to generating direct economic impacts through increased transactions of goods and services, cultural events also produce indirect economic benefits, including destination promotion and increased investment in the tourism sector. Therefore, the development of cultural tourism events should be continuously supported through collaboration among local governments, business actors, cultural communities, and local residents in order to foster inclusive and sustainable economic development.
PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM PENGENDALIAN PERSEDIAAN PERLENGKAPAN OPERASIONAL PADA FLOBAMORA BARBERSHOP
Inventory management is a crucial aspect of operational management that determines cost efficiency and the smooth running of services in Micro, Small and Medium Enterprises (MSMEs). This study aims to apply the Economic Order Quantity (EOQ) method to determine the optimal order quantity, safety stock, reorder point, and to minimise total inventory costs at Flobamora Barbershop, Jayapura. This study employs a descriptive quantitative approach using primary data obtained through observation and interviews, as well as secondary data from business records. The results indicate that previous inventory management was conventional and based on estimates, resulting in high inventory costs of idr12,210,000 per year. Using the EOQ method, the most economical order quantities were determined to be 13 packs of neck towels, 134 bottles of pomade, 95 bottles of styling cream, and 80 razor blades. The application of this method proved effective in reducing total inventory costs to idr5,200,550 per year, representing a saving of 57.41% (idr7,009,450). Furthermore, the establishment of safety stock levels and reorder points ensures the availability of operational goods and prevents the risk of stock shortages when serving customers. The EOQ method is highly suitable for implementation as it balances ordering and storage costs, whilst improving operational efficiency.
Desriana Sintha Lullung, Inggrid Hilda, Edwin Fernando, Christenson Vadelo, Anggun Parinding
EVALUASI SISTEM REKAPITULASI HONORARIUM TENAGA PENDIDIK BERDASARKAN PROGRAM KEGIATAN MAHASISWA DI UNIVERSITAS BINA DARMA
This study aims to evaluate the honorarium recapitulation system for teaching staff based on student activity programs at Bina Darma University. The study was motivated by the increasing complexity of managing student and teaching staff data as various programs under the Kampus Berdampak initiative continue to expand. Data that remain scattered across multiple files, lack integration, and are processed manually have resulted in a recapitulation process that is less effective and prone to administrative errors. This research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation during an internship at the Kampus Berdampak Service Center of Bina Darma University. The findings indicate that the existing system has supported administrative processes in determining the number of students supervised by teaching staff, which serves as the basis for honorarium calculation. However, several challenges were identified, including the absence of centralized data management, inconsistencies in data formats, manually conducted data grouping processes, and the lack of a comprehensive data verification mechanism. The system evaluation highlights the need for a more integrated data management approach through data standardization, database consolidation, and the implementation of systematic verification procedures. These improvements are expected to enhance the effectiveness, efficiency, and accuracy of the teaching staff honorarium recapitulation process while supporting the quality of higher education administrative management.
ANALISIS YURIDIS IMPLEMENTASI KETENTUAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) RUMAH NEGARA DAN MESS
The obligation to pay land and building tax for state-owned houses in areas with high rates often becomes an obstacle in the occupancy because residents feel reluctant to pay. This has an impact on declining interest in occupying state-owned houses, resulting in many state-owned houses being unoccupied. This paper is compiled using a legal regulatory approach related to the object of study. The Land and Building Tax Law stipulates that state-owned houses and mess are taxable objects. The Regional Tax and Retribution Law regulates the management of land and building tax under the authority of districts/cities, except for Jakarta, where authority lies at the provincial level. The implementation of the PBB-P2 payment regulation for state-owned houses and mess in each region is highly dependent on the fiscal policy of each regional government. The existence or absence of exemption from the principal land and building tax for state-owned houses and mess in each region is determined by local regional policy. Some regional governments provide official exemption from the principal land and building tax for state-owned houses and mess. This policy is not yet widely known. Due to the differences in policies in each region regarding the principal exemption from land and building tax for state-owned houses, adjustments are needed regarding the clauses on the obligation to pay land and building tax in the regulations on state-owned house occupancy within the Ministry/Institution/Regional Government.
ANALISIS PENGGUNAAN TABUNGAN MOBILE BANKING MENURUT PERSPEKTIF MAQASHID SYARIAH (HIFZ AL MAL)
The development of digital technology has encouraged banks to provide mobile banking services as a practical and efficient way to conduct transactions. Due to its convenience and flexibility, this service is often used by students. However, the use of mobile banking also needs to be considered from a Sharia perspective, especially in terms of asset protection (hifz al-mal), which is one of the objectives of Maqashid Sharia. The purpose of this study is to analyze the use of mobile banking from the perspective of Maqashid Sharia (hifz al-mal) among students in the Sharia Banking Study Program at UIN Sjech M. Djamil Djambek Bukittinggi. This study uses a qualitative descriptive approach with data collection techniques using documentation and interviews. The findings show that the use of mobile banking is influenced by information transparency, transaction security, and risk management. However, asset protection has not reached its optimal condition because the level of literacy and digital awareness of users still has a negative impact. Therefore, it is necessary to increase user understanding and awareness so that the goal of hifz al-mal can be achieved more comprehensively.
QUIET QUITTING, BURNOUT, DAN GREAT RESIGNATION PADA LINGKUNGAN KERJA KORPORASI
This study aims to analyze the relationship between quiet quitting, burnout, and great resignation, as well as to identify the role of employer branding in influencing these phenomena. This study employs a literature review approach by analyzing various scientific articles and industry reports relevant to burnout, quiet quitting, great resignation, and employer branding that meet the inclusion criteria and are aligned with the research objectives. The findings indicate that burnout can trigger quiet quitting, which subsequently increases employees’ tendency to resign from their jobs. The main factors underlying these phenomena include the mismatch between employer promises and employees’ actual work experiences, limited career development opportunities, unsupportive workplace relationships, and a lack of work flexibility. The study concludes that consistent employer branding that focuses on employees’ needs can enhance work engagement and help organizations retain their employee.
ANALISIS RASIO AKTIVITAS SEBAGAI DASAR PENGUKURAN EFEKTIVITAS KINERJA KEUANGAN PT GARUDAFOOD PUTRA PUTRI JAYA TBK PADA PERIODE TAHUN 2023–2024
This study aims to analyze the financial performance of PT GarudaFood Putra Putri Jaya Tbk for the 2023–2024 period through an activity ratio approach. This analysis is conducted to assess the company’s level of efficiency in utilizing its operational assets to generate sales. The research employs a quantitative descriptive method by calculating several activity ratios, including inventory turnover, receivables turnover, working capital turnover, fixed asset turnover, and total asset turnover. The results indicate that all activity ratios increased in 2024 compared to 2023, reflecting improved efficiency in the management of inventory, receivables, working capital, as well as the utilization of fixed assets and total assets. These findings confirm that the company has been able to enhance its operational quality and improve the effectiveness of resource utilization. Overall, the financial performance based on activity ratios exhibits a positive trend, indicating that PT GarudaFood Putra Putri Jaya Tbk was in a healthy and competitive condition during the study period.
PERAN MODEL EKONOMETRIKA DALAM MENENTUKAN INSENTIF PAJAK DAN DAMPAKNYA TERHADAP INVESTASI
Investment plays a key role in driving national economic growth. Therefore, the Indonesian government utilizes tax incentive policies as a means to increase the attractiveness of domestic investment. This study aims to analyze the role of econometric models in developing these policies and to assess their impact on investment growth. This study employed a literature review method, reviewing various sources, including journals, books, and previous research. The results demonstrate that econometric models help the government measure the effectiveness of tax incentives using data and figures. Tax incentives have been shown to encourage increased investment, although their impact is also determined by other factors such as economic stability, infrastructure availability, and ease of licensing. Therefore, integrated policies and ongoing evaluation are needed.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP LEVERAGE PADA PERUSAHAAN PARIWISATA DAN PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on leverage in tourism and hospitality companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. CSR disclosure was measured using the Global Reporting Initiative (GRI) Standards index comprising 48 disclosure items, while leverage was measured using the Debt-to-Asset Ratio (DAR). The population consists of 26 companies in the tourism, hotel, and restaurant sub-sector, yielding 94 firm-year observations after eliminating extreme outliers. Ordinary Least Squares (OLS) regression was employed as the analytical method, processed using IBM SPSS Statistics 26. The results indicate that CSR disclosure does not have a statistically significant effect on leverage (β = 0.103, t = 0.804, p = 0.424 > 0.05), with a coefficient of determination (R²) of only 0.007. These findings suggest that the level of CSR disclosure by tourism and hospitality firms in Indonesia has not been a determining factor for their capital structure decisions in the study period, possibly due to industry-wide recovery dynamics following the COVID-19 pandemic.
TRANSFORMASI DIGITAL DALAM PENGEMBANGAN SUMBER DAYA INSANI: ANALISIS PERBANDINGAN INDONESIA DAN DUNIA
The acceleration of global digital transformation has reshaped the landscape of human capital development, demanding new competencies, adaptive leadership, and rapid organizational change. Indonesia, as one of the fastest-growing digital economies in Southeast Asia, faces structural opportunities and challenges in strengthening its human capital to remain competitive in global markets. This paper analyzes the dynamics of digital transformation in shaping human capital development in Indonesia compared with global practices, drawing upon frameworks from the World Economic Forum, OECD, McKinsey, and international human capital development models. Using a qualitative descriptive approach supported by secondary data, this study finds that Indonesia’s human capital transformation is progressing but still constrained by digital skill gaps, unequal access to digital infrastructure, and insufficient integration between industry needs and education systems. Meanwhile, global leaders—such as Finland, Singapore, South Korea, and Germany—demonstrate successful models of competency-based education, lifelong learning ecosystems, and strong digital governance. This comparative analysis concludes that Indonesia must accelerate digital skill mastery, strengthen cross-sector collaboration, and adopt globally tested frameworks to optimize human capital readiness for the digital economy.
EFEKTIVITAS PENGGUNAAN APLIKASI MARHANI GROCERY ONLINE DALAM MEMENUHI KEBUTUHAN POKOK (SEMBAKO) RUMAH TANGGA MASYARAKAT TIMIKA
This study aims to determine the level of effectiveness of the Marhani Grocery Online app. The research method used is a descriptive method. In this study, the data collection technique used was a questionnaire. To determine the level of effectiveness of the Marhani Grocery Online app, the analytical tool employed was frequency distribution analysis. The results of this study indicate that all three factors—namely, the level of trust, which showed an effectiveness of 94%, ease of use showed an effectiveness of 95%, and benefits of use showed an effectiveness of 95%. It can therefore be concluded that all three factors were confirmed to have an effectiveness level in the use of the Marhani Grocery Online app of 95%, with ease of use and benefits of use having the highest effectiveness levels at 95%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN DALAM PENGIRIMAN BARANG PADA CV BUNGA BUANA DI KOTA TIMIKA
This study aims to examine the relationship between service quality, price and trust on customer loyalty through customer satisfaction at CV Bunga Buana in Timika. The data collected in this study comprises qualitative and quantitative data sourced from the freight forwarding company CV Bunga Buana in Timika. This study employs an associative research method, which is a type of research designed to identify relationships between two or more variables. The research techniques used include observational data collection and questionnaires. This is a quantitative study with a sample size of 100, and the method used for analysis is SEM utilising the Smart-PLS Version 4.0 software. The results of the analysis indicate that service quality has a positive and significant effect on customer satisfaction; price and trust have a positive and significant effect on customer satisfaction; customer satisfaction has a positive and significant effect on customer loyalty; trust and customer satisfaction have a positive but insignificant effect on customer loyalty; and service quality and price have a significant effect on customer loyalty via customer satisfaction.
MANAJEMEN KEUANGAN DAN PENGGALIAN SUMBER DANA DI LEMBAGA PENDIDIKAN
Educational financial management involves the transparent and efficient planning, organising, managing and accounting for funds (RAPBS) to improve the quality of education. Fundraising involves optimising sources from the government (BOS), parents or the community (committees), foundations, and school business units, in order to meet the operational and development needs of educational institutions, namely schools. “Education funding is a shared responsibility between the Government, Local Governments, and the community”. Furthermore, Article 2, paragraphs (1) and (2) of Government Regulation No. 48 of 2008 on Education Funding state that education funding is a shared responsibility between the central government, local governments, and the community. The community referred to includes: educational institutions established by the community; students, parents or guardians of students; and other parties besides those mentioned who have an interest and role in the field of education. Development funding, which includes long-term investments to improve the quality of education, such as teacher training, curriculum development, and the construction of learning facilities. 3. Contingency funding, which is allocated for urgent needs or extraordinary events that cannot be planned in advance.
PENGAMBILAN KEPUTUSAN DALAM ORGANISASI PENDIDIKAN
Decision making is a cognitive process carried out by humans that causes them to choose a particular action or belief from a variety of available options, either rationally or irrationally. Decision making is essential for leadership, motivation, communication, coordination, and organizational change. Organizations can only operate if their leaders have the ability to make decisions and organize organizational members according to their positions and responsibilities. This study found that the following basic principles should be the basis for decision making in an educational organization: authority, credibility, reference, ethics, orientation, and scope. Based on these principles, various paradigms—classical, administrative, incremental, administrative-incremental, and contingency—are used to make decisions.
EFEKTIVITAS SERTIFIKAT ELEKTRONIK SEBAGAI BUKTI KEPEMILIKAN HAK ATAS TANAH DALAM RANGKA MEWUJUDKAN E-GOVERNMENT
This research aims to identify and analyze the effectiveness of electronic certificates as proof of ownership of land rights and how electronic land certificates are able to realize the implementation of electronic-based government (E-government), the advantages and disadvantages of conventional certificates and electronic certificates, and discuss the inhibiting factors for the implementation of electronic certificates in efforts to realize E-government. This study uses a normative juridical research method, by reviewing laws and regulations, including Law Number 1 of 2024, the second amendment to Law Number 11 of 2008 concerning ITE, Presidential Regulation Number 95 of 2018 concerning Electronic-Based Government Systems (E- government), Regulation of the Ministry of ATR / BPN Number 3 of 2023 concerning the Issuance of electronic documents in land registration activities, Government Regulation of the Republic of Indonesia Number 71 of 2019 concerning the Implementation of Electronic Systems and Transactions, Government Regulation Number 24 of 1997 concerning Land Registration.
Arga Chon Feriandref, Othman Ballan, Mubaraq, Duwi Aryadi
PETA STATISTIK PDB NASIONAL INDONESIA 2025–2026: ANALISIS DESKRIPTIF STRUKTUR PERTUMBUHAN EKONOMI, KONTRIBUSI SEKTOR UTAMA, DAN PROYEKSI NILAI NOMINAL BERDASARKAN DATA BPS, BI, SERTA IMF DALAM KONTEKS PEMULIHAN PASCA-PANDEMI
This article presents a descriptive analysis of statistical maps of Indonesia’s national Gross Domestic Product (GDP) for the period 2025–2026 based on primary data from the Central Statistics Agency (BPS), projections from Bank Indonesia (BI) and the International Monetary Fund (IMF), focusing on the structure of real economic growth averaging 5.1–5.3% (year-on-year), key sectoral contributions such as manufacturing (19–20%), trade (13–14%), agriculture (13–14%), and digital services (45% cumulative) which account for 63–65% of nominal GDP, and a projected value of Rp22,000–23,500 trillion by 2026 amidst the post-COVID-19 pandemic recovery. A systematic literature review reveals the dynamics of transformation from a commodity-based economy to one with high value-added through nickel downstreaming, continued PEN fiscal stimulus, and a stable BI-Rate monetary policy that maintains inflation at 2.5±1% and the rupiah at Rp15,500/USD, although regional disparities between Java and non-Java areas, as well as global geopolitical risks, remain key challenges. The findings underscore the resilience of the national economy towards Indonesia Emas 2045, with recommendations for inclusive reforms based on the digitalisation of SMEs, a green economy, and export diversification to sustain the momentum of sustainable growth above 5%.
PENGARUH PROMOSI DAN HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA COFFESHOP “FORESHTREE COFFE” DHARMASRAYA
This study aims to determine the extent of the influence of promotion and price on customer loyalty through customer satisfaction as an intervening variable at “Foreshtree Coffee” Dharmasraya. This research employs a quantitative approach, and the sampling technique is based on Ferdinand’s method, as the population size is unknown. A total of 100 respondents were obtained. Data analysis was conducted using SmartPLS 3.0 software. The results of the study are as follows: a) There is a positive and significant effect of promotion on customer satisfaction at Foreshtree Coffee Dharmasraya. b) There is no positive and significant effect of price on customer satisfaction at Foreshtree Coffee Dharmasraya. c) There is a positive and significant effect of promotion on customer loyalty at Foreshtree Coffee Dharmasraya. d) There is a negative and insignificant effect of motivation on customer loyalty at Foreshtree Coffee Dharmasraya. e) There is a positive and insignificant effect of customer satisfaction on customer loyalty at Foreshtree Coffee Dharmasraya. f) Customer satisfaction mediates the relationship between promotion and customer loyalty. g) Customer satisfaction does not mediate the relationship between price and customer loyalty.
ANALISIS KEPUASAN MASYARAKAT TERHADAP PELAYANAN PENGANGKUTAN SAMPAH DI KELURAHAN NAWARIPI KABUPATEN MIMIKA
This study aims to determine community satisfaction with waste collection services in the Nawaripi sub-district. The method used in this study is a descriptive quantitative approach with a questionnaire as the data collection instrument and the Community Satisfaction Index as the analysis tool, with results presented in numerical form. The results of this study show that the community satisfaction index (CSI) for waste transportation services in Nawaripi sub-district is 2.39 with a conversion score of 59.75, indicating that the performance of waste transportation services in Nawaripi sub-district is in the category of poor service quality.
SOSIALISASI DAN EDUKASI AKAD SYARIAH UNTUK MENINGKATKAN PEMAHAMAN PESERTA EKSTRAKURIKULER PMR SMK KARYA WIJAYA KUSUMA
This study aims to describe the improvement in the understanding of participants in the Wijaya Kusuma Vocational School Youth Red Cross extracurricular programme regarding sharia contracts through community service activities based on material presentation, discussion, and pretest–posttest evaluation. The subjects of the activity were 15 tenth-grade students who were partners in the sharia contract socialisation and education programme at the vocational school. Sharia contracts are positioned as agreements between two or more parties based on sharia principles, avoiding usury, gharar, and harmful practices. The implementation method included the delivery of material on the basics of sharia economics, types of contracts, and examples of their application, followed by interactive discussions and multiple-choice tests before and after the activity. The results show an increase in the average score from the medium-high category in the pretest to a higher category in the posttest, with several indicators such as understanding mudharabah, gharar, and halal transactions showing an improvement in the percentage of correct answers. These findings indicate that a communicative and structured learning approach is effective in strengthening Islamic contract literacy among vocational high school students.
Zahra Nur Azizah, Lulu Rahmawati, Putri Jamilah, Surti Suti Ludiyawati, Nanda Vinolia Pratama, Devi Meilisa, Andi Aulia Fatika Ambari, Audy Indiyani
PERAN NORMA HUKUM DALAM MENATA KEGIATAN EKONOMI NASIONAL MENUJU DISTRIBUSI KEKAYAAN YANG ADIL: TINJAUAN LITERATUR ATAS IMPLEMENTASI ASAS KEADILAN SOSIAL DAN KEDAULATAN EKONOMI RAKYAT DI INDONESIA
This study analyses the role of legal norms as the main constitutional instrument in regulating Indonesia's national economic activities towards a fair distribution of wealth through a normative-juridical literature review of the implementation of the principles of social justice (the fifth principle of Pancasila) and economic sovereignty of the people (Article 33 of the 1945 Constitution), where findings show that although derivative regulations such as the State-Owned Enterprises Law, the Job Creation Law, and redistributive policies (KUR, Village Funds, agrarian reform) have attempted to implement the principles of familial economic democracy, a significant gap still exists due to the dominance of neoliberalism, weak institutional enforcement, and structural inequality with a Gini ratio of 0.375. An analysis of two main discussions reveals that legal norms are effective as national economic governance through state control of strategic production sectors and synergy between state-owned enterprises and micro, small and medium enterprises (MSMEs). but the implementation of the principle of social justice is hampered by poor inter-agency coordination and systemic corruption, where Rawls' perspective on the difference principle reinforces the recommendation for progressive regulatory reform to ensure that economic benefits flow to the most disadvantaged groups. Thus, the conclusion emphasises the need to harmonise ius constitutum and ius operatum through the strengthening of the Constitutional Court's judicial review, revising the inclusive Job Creation Law, and developing social welfare-oriented SOE holdings to realise a distributively just Indonesia Emas 2045, with theoretical implications for the development of the Pancasila economic law doctrine and practical implications for policymakers in reducing urban-rural disparities.
REKONSEPTUALISASI HUKUM PENGATURAN KEGIATAN EKONOMI NASIONAL DALAM MEWUJUDKAN KEADILAN DISTRIBUSI: KAJIAN PUSTAKA ATAS PRINSIP PEMBAGIAN HASIL EKONOMI YANG BERKEADILAN DALAM PERSPEKTIF KONSTITUSIONAL DAN EKONOMI PANCASILA
This study aims to reconceptualise the law governing Indonesia's national economic activities in order to realise distributive justice through an in-depth literature review of the principle of equitable distribution of economic benefits from two main perspectives, namely constitutionally based on Articles 33 and 34 of the 1945 Constitution and ideologically through the Pancasila Economic framework, whereby a legal-normative analysis reveals that the current liberal economic paradigm has failed to implement the constitutional mandate regarding state control over strategic production sectors and natural resources for the prosperity of the people, thus requiring legal reforms that integrate the principles of equitable efficiency, mutual cooperation, and humanity. The results of the study show that the constitutional perspective affirms the state's obligation to distribute economic results through redistributive instruments such as progressive natural resource royalties, state-owned enterprise social dividends, and people's empowerment programmes, while Pancasila Economics enriches this reconceptualisation with a family-based mixed economy model that rejects the capitalism-socialism dichotomy, resulting in a new legal paradigm that makes proportional distribution of income a benchmark for the success of national economic regulation amid the challenges of globalisation and energy transition.
SISTEM INFORMASI MANAJEMEN SUMBER DAYA MANUSIA DALAM KOMUNIKASI
This study aims to examine the role of the Human Resource Information System (HRIS) in supporting organizational communication. The research method used is a literature review by analyzing relevant scholarly articles. The findings indicate that HRIS plays an important role in facilitating fast, accurate, and integrated information delivery, as well as supporting coordination and two-way communication between management and employees. In addition to improving work efficiency and information transparency, the implementation of HRIS faces challenges related to human resource readiness, technological infrastructure, and adaptation to digital work culture.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSAINGAN USAHA AIR MINUM ISI ULANG DI KOTA TIMIKA
This study aims to determine the factors that influence competition among refillable drinking water depots in Mimika Regency. The research method used in this study is descriptive, with data collection techniques including observation, interviews, and questionnaires. To identify the factors that influence competition among refillable drinking water depots in Mimika Regency, the data analysis instrument used is PCA factor analysis. The results of the study show that there are factors that influence competition among refillable drinking water depots in Timika City.
PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT, PERFORMANCE APPRAISAL SYSTEM, DAN IT CAPABILITY TERHADAP KINERJA KARYAWAN DIVISI OFFICE PT INDOMARCO ADI PRIMA SURABAYA
This study looks at how Perceived Organizational Support, Performance Appraisal System, and IT Capability affect employee performance in the Office Division of PT Indomarco Adi Prima Surabaya. It checks how each factor affects performance on its own and together. The research uses numbers and surveys to collect data from 60 employees in the Office Division, since there are not many employees to sample. The data is analyzed using multiple linear regression with SPSS version 26, along with tests to make sure the data is reliable and accurate. The results show that all three factors have a big influence on how well employees perform. This means that if a company improves support from the organization, uses a fair and clear performance system, and has good IT tools, it can help employees work better. The study also gives suggestions for company leaders to create a better plan that combines HR and technology management.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, BEBAN KERJA, DAN KOMUNIKASI ORGANISASI TERHADAP KINERJA KARYAWAN DI PT MARSUDI UTOMO SEJAHTERA KOTA SURABAYA
The development of the culinary industry in Surabaya has driven increased competition among business players, including PT Marsudi Utomo Sejahtera as the manager of the Ayam Bakar Pak D brand. Initial observations indicate dynamics in aspects of transformational leadership style, workload, and organizational communication, which are suspected to influence employee performance levels. This study aims to analyze the effect of transformational leadership style, workload, and organizational communication, both partially and simultaneously, on employee performance at PT Marsudi Utomo Sejahtera Surabaya. This research uses a quantitative method with a questionnaire instrument based on a Likert scale, and the data obtained are processed using SPSS 25. The research sample consisted of 78 employees, selected using a saturated sampling technique because the entire population was made respondents. Testing includes validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that transformational leadership style has a significant influence on employee performance. Meanwhile, workload has an influence, but it is not significant, so that increasing or decreasing workload does not have a significant impact on performance. On the other hand, organizational communication was recorded as having a significant partial influence on employee performance. Furthermore, all three variables still have a significant influence when tested simultaneously. This finding confirms that inspiring leadership and effective internal communication are the main drivers of performance improvement, while workload management requires attention, although it did not show a strong influence in this study.
PENGARUH CITRA MEREK, KUALITAS PRODUK, PERSEPSI HARGA, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK HANASUI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS 17 AGUSTUS 1945
This study aims to analyse the influence of brand image, product quality, price perception, and promotion on the decision to purchase Hanasui products among students of the Faculty of Economics and Business, 17 August 1945 University, Surabaya. This study uses a quantitative approach with a questionnaire distribution method. The population of this study are students of the Faculty of Economics and Business, Universitas 17 Agustus 1945 Surabaya who know or have used Hanasui products. The research sample of 77 respondents was determined using purposive sampling technique. Data collection was conducted through a questionnaire with a 1-5 Likert scale. The data analysis technique used was multiple linear regression analysis with the help of SPSS version 25 software. The results showed that, partially, brand image, product quality, price perception, and promotion had a positive and significant effect on the decision to purchase Hanasui products. In addition, simultaneous testing also showed that the four independent variables together had a significant effect on purchasing decisions. The coefficient of determination (R2) value of 0.830 indicates that 83.0% of the variation in purchasing decisions can be explained by brand image, product quality, price perception and promotion, while the rest is influenced by other variables outside the research model
PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM MEMINIMALISIR FRAUD TERHADAP KINERJA UMKM DENGAN VARIABEL MODERASI KUALITAS SUMBER DAYA MANUSIA (SDM)
This study aims to analyse the effect of accrual-based accounting on minimising fraud in SME performance, with human resource quality as a moderating variable. Accrual-based accounting is expected to improve the transparency and accuracy of financial reports, which in turn can reduce the potential for fraud in SME financial management. This study uses a quantitative approach with a survey method on MSMEs in Palopo City. The data obtained was analysed using moderation regression to test the relationship between variables. The results show that the application of accrual-based accounting has a positive effect in minimising fraud and improving MSME performance. In addition, HR quality is proven to be a moderating variable that strengthens this relationship. These findings have practical implications for MSMEs to prioritise the implementation of accrual-based accounting and the development of human resource quality in an effort to improve performance and reduce fraud
KINERJA PEMBIAYAAN DAN KUALITAS ASET SEBAGAI PENENTU ROA PADA BANK UMUM SYARIAH PERIODE 2020-2024
This study aims to analyze the effect of financing performance and asset quality on Return on Assets (ROA) at Islamic Commercial Banks (BUS) in Indonesia during the 2020–2024 period. The COVID-19 pandemic in 2020 led to an increase in non-performing loans (NPF) and a decline in bank profits. However, the economic recovery in 2022–2024 showed improvements in financial indicators. This study uses a descriptive quantitative approach with a panel data regression method for 12 Islamic Commercial Banks registered with the Financial Services Authority (OJK). The variables used include the Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) as indicators of financing performance, and Non-Performing Assets (NPF) and Allowance for Impairment Losses (CKPN) as indicators of asset quality. The analysis shows that FDR has a significant positive effect on ROA, while NPF, APB, and CKPN have a significant negative effect on ROA. Simultaneously, all independent variables significantly affect ROA, with a coefficient of determination (R²) of 0.731, meaning that 73.1% of the variation in ROA is explained by financing performance and asset quality. This finding confirms that effective financing intermediation and asset risk management are key factors in maintaining the profitability and stability of Islamic banks in Indonesia during the post-pandemic period