JMAEKA: Jurnal Manajemen Ekonomi Akuntansi merupakan jurnal ilmiah yang menerbitkan artikel hasil penelitian, kajian teoritis, maupun tinjauan literatur dalam bidang: Manajemen: termasuk manajemen sumber daya manusia, manajemen pemasaran, manajemen keuangan, manajemen operasional, manajemen strategis, kewirausahaan, dan ilmu lain berkaitan dengan Ilmu Manajemen. Ekonomi: meliputi ekonomi makro dan mikro, ekonomi pembangunan, ekonomi syariah, ekonomi digital, kebijakan ekonomi, ekonomi keuangan Internasional, dan ilmu lain yang berkaitan dengan Ilmu Ekonomi. Akuntansi: mencakup akuntansi keuangan, akuntansi manajemen, audit, perpajakan, sistem informasi akuntansi, akuntansi sektor publik, dan ilmu lain berkaitan dengan Ilmu Manajemen.. Jurnal ini bertujuan menjadi sarana komunikasi ilmiah bagi akademisi, peneliti, praktisi, dan mahasiswa dalam memperkaya wawasan keilmuan serta memberikan kontribusi terhadap perkembangan ilmu pengetahuan di bidang manajemen, ekonomi, dan akuntansi. Penerbitan dilakukan empat kali dalam setahun pada Bulan Maret, Juni, September, dan Desember dengan Nomor E-ISSN: 3089-8196
Pengaruh Kepimimpinan Situasional dan Lingkungan Kerja terhadap Kinerja Karyawan pada Yayasan Memajukan Ilmu dan Kebudayaan Jakarta Barat
The research background highlights the importance of leadership that can adapt to situations and a conducive work environment in enhancing employee productivity and effectiveness. This study aims to examine the influence of Situational Leadership and Work Environment on Employee Performance at Yayasan Memajukan Ilmu dan Kebudayaan in West Jakarta. The research method used is quantitative associative with data collection techniques through observation, questionnaires, and documentation. The population in this study consists of all employees of the foundation, with a sample of 65 respondents selected using a saturated sampling technique. Data analysis was conducted using multiple linear regression assisted by SPSS version 28. The results show that Situational Leadership and Work Environment have both partial and simultaneous positive and significant effects on Employee Performance. The coefficient of determination (R²) value of 83.5% indicates that both variables dominantly explain Employee Performance. These findings provide recommendations for the foundation to continuously develop flexible leadership styles and create a supportive work environment to sustainably improve employee performance
Copyright (c) 2026 Elsa Clarissa, Rani Rani https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Insentif Dan Motivasi Kerja Terhadap Kinerja Karyawan PT Fotile Electrical Appliance Indonesia Wilayah Jakarta
Fotile Electrical Appliance Indonesia Jakarta Region considers employee performance as an important factor in supporting the achievement of company objectives. Therefore, optimal human resource management is required through the provision of fair incentives and the enhancement of work motivation. This study employs a quantitative research method with a survey approach. The population of this study consists of all employees of PT. Fotile Electrical Appliance Indonesia, with a total of 51 respondents selected using a saturated sampling technique. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination with the assistance of SPSS Statistics 25 software. The results of the study indicate that incentives partially have a positive and significant effect on employee performance. Work motivation also has a positive and significant effect on employee performance. Simultaneously, incentives and work motivation have a significant effect on employee performance at PT. Fotile Electrical Appliance Indonesia Jakarta Region. These findings indicate that appropriate incentive provision and increased work motivation can optimally improve employee performance.
Copyright (c) 2026 Aisiyah Annisa Mahfudloh, Eka Dyah Setyaningsih https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Tingkat Kepuasan Karyawan Terhadap Lingkungan Kerja Di PT Qualis Indonesia Dengan Metode Customer Satisfaction Index
This study aims to analyze the level of employee satisfaction toward the work environment at PT Qualis Indonesia using the Customer Satisfaction Index (CSI) method. Employee satisfaction is an important factor that influences productivity, loyalty, and organizational performance. The work environment, which includes physical and non-physical aspects, plays a strategic role in shaping employee satisfaction. The research method used is a descriptive quantitative approach with primary data obtained through the distribution of questionnaires to employees of PT Qualis Indonesia. The number of respondents in this study was 67 employees from operational and administrative divisions. The data analysis technique was conducted by calculating the Customer Satisfaction Index (CSI) to determine the overall level of employee satisfaction and to identify work environment attributes that most influence satisfaction. The results of the study indicate that the level of employee satisfaction toward the work environment at PT Qualis Indonesia falls into the satisfied category. However, several work environment attributes still need improvement, particularly related to work facilities, workload, and internal communication. The results of this study are expected to serve as evaluation material for management in improving the quality of the work environment and as a reference for future research related to measuring employee satisfaction using the CSI method.
Copyright (c) 2026 Nurul Hidayah, Ratih https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT Newton Education Center
PT Newton Education Center is a manpower agency company focused on providing and placing professional workers. This study aims to analyze the influence of motivation and work discipline on employee performance, both partially and simultaneously. The study used a quantitative approach with multiple linear regression analysis and data processing using SPSS version 27. The sampling technique used non-probability sampling with a saturated sample method of 40 respondents. Data were obtained through observation, questionnaires, and literature review. The results showed that: (1) motivation does not have a positive and significant partial effect on employee performance, with a calculated t-value of 1.234 < t-table 2.026 and a significance value of 0.225 > 0.05; (2) work discipline has a positive and significant partial effect on employee performance, with a calculated t value of 5.853 > t table 2.026 and a significance value of 0.001 < 0.05; and (3) motivation and work discipline have a positive and significant simultaneous effect on employee performance, with a calculated F value of 43.395 > F table 3.252 and a significance value of 0.001 < 0.05.
Copyright (c) 2026 Olvy Anindya, Aan Rahman https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT Multirasa Nusantara ( Yoshinoya Restaurant ) Bekasi
Employee performance plays a crucial role in determining organizational success, particularly in the fast-food service industry, which demands speed, accuracy, and consistent service quality. PT Multirasa Nusantara (Yoshinoya Restaurant) Bekasi experiences issues related to employee discipline, such as tardiness, unexcused absences, and inconsistent compliance with work procedures, which may negatively affect employee performance. Therefore, this study aims to analyze the effect of work motivation and work discipline on employee performance at PT Multirasa Nusantara (Yoshinoya Restaurant) Bekasi. This research employed a quantitative approach using a survey method. The population consisted of 40 employees, all of whom were selected as the research sample through a saturated sampling technique. Data were collected through Likert-scale questionnaires, observation, and documentation. Data analysis was conducted using SPSS software, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results show that work motivation has a positive and significant effect on employee performance, and work discipline also has a positive and significant effect on employee performance. Furthermore, work motivation and work discipline simultaneously have a positive and significant influence on employee performance. These findings indicate that enhancing employee motivation and strengthening work discipline are essential strategies for improving employee performance in a fast-food service environment.
Copyright (c) 2026 Hendro Poer Biyantomo, Furi Indriyani https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Pelayanan Kualitas Pelaksanaan Sistem Penerimaan Murid Baru (SPMB) Terhadap Kepuasan Peserta Tahun 2025
This study aims to analyze the influence of Service Quality in the Implementation of SPMB, measured through the aspects of System Ease, System Speed, Technical Support, Customer Service Support, and Socialization, on Participant Satisfaction in 2025. This quantitative research utilized evaluation survey data from 528 respondents distributed across various Regencies/Cities/Provinces in Indonesia. The data was processed using Multiple Linear Regression Analysis. The F-test results indicate that SPMB Service Quality simultaneously has a significant influence on Participant Satisfaction. The coefficient of determination (Adjusted R Square) of 0.652 shows that 65.2% of the variation in Participant Satisfaction is explained by the model. Partially, four variables (System Ease, System Speed, Technical Support, and Socialization) have a significant influence (Sig. 0.000), while the Customer Service Support variable does not have a significant influence (Sig. > 0.110). It is concluded that continuous improvements in system performance and technical support are strategic keys to increasing SPMB Participant Satisfaction.
Copyright (c) 2026 Muhammad Adhi Nugroho, Muhammad Rafi Sakhi Rahman, Muhammad Chandra Hisyam, Siti Alya, Astrid Annisa Fauziah, Rudianto Rudianto https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Penggunaan E-Wallet, Literasi Keuangan, dan Kemudahan Teknologi Terhadap Perilaku Konsumtif Masyarakat
The development of digital technology has driven significant changes in public transaction patterns, one of which is through the use of electronic wallets (e-wallets). The convenience, speed, and various promotions offered by e-wallets have the potential to influence consumers’ consumptive behavior. In addition, the level of financial literacy plays an important role in determining how individuals manage their spending and make financial decisions. This study aims to analyze the effect of e-wallet usage, financial literacy, and technological convenience on consumers’ consumptive behavior. The research method used is a quantitative approach, with data collected through questionnaires distributed to respondents who use e-wallets. The data were analyzed using statistical analysis techniques to examine the influence of each independent variable on consumptive behavior. The results show that e-wallet usage and technological convenience have a positive effect on consumers’ consumptive behavior, while financial literacy has a negative effect, indicating that the higher a person’s financial literacy, the lower the tendency toward consumptive behavior. These findings are expected to serve as a consideration for the public and policymakers in improving financial literacy and encouraging more responsible use of financial technology.
Copyright (c) 2026 Salsabila Maulida Azzahra, Arini Nur Putri Alam, Hayfa Nafisa Husne Ara, Nabila Aprilia, Raisya Fitri Ramadhani, Rudianto Rudianto https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Leverage, Profitabilitas, Likuiditas, dan Nilai Perusahaan Terhadap Valuasi Perusahaan
The purpose of this study is to examine how leverage, profitability, and liquidity affect a company's valuation using a quantitative research method through an associative approach. Company valuation is important for assessing performance, prospects, and investor confidence in a company. Meanwhile, leverage is analyzed to determine the extent to which the funding structure affects the company's value, and profitability is used to assess the company's ability to generate sustainable profits. Liquidity is also considered an indicator of the company's ability to meet its short-term obligations. The research results indicate that profitability has the greatest impact on company valuation. Meanwhile, leverage and liquidity have varying effects depending on the financial condition of each business. These results provide benefits for management and investors in developing strategies that can increase company value through capital structure management, operational efficiency, and financial stability.
Copyright (c) 2026 Johanna Revania Yuristiawan , Nurhikmah Nurhikmah, Ani Hoerunisa , Kaisyah Naila Putri, Rudianto Rudianto https://creativecommons.org/licenses/by-nc-sa/4.0
Faktor Penentu Daya Beli Masyarakat Berdasarkan Tingkat Inflasi, Tingkat Pendapatan Masyarakat, dan Harga Kebutuhan Pokok
Inflation is a macroeconomic indicator that has a direct impact on price stability and people's purchasing power. An increase in the prices of goods and services that is not matched by income growth has the potential to reduce household consumption. This study aims to analyze the effect of inflation rates, community income levels, and the prices of basic necessities on people's purchasing power, both partially and simultaneously. The research method used is a quantitative approach with a survey technique through the distribution of questionnaires to 100 respondents selected using simple random sampling. The data were analyzed using multiple linear regression with the help of IBM SPSS version 26. The types of tests carried out include validity, reliability, classical assumption, t-test, F-test, and coefficient of determination tests. The results show that partially, the inflation rate, community income level, and basic commodity prices have a positive and significant effect on people's purchasing power. Simultaneously, these three variables also have a significant effect with a contribution value of 52.4%. The basic commodity price variable has the most dominant effect on people's purchasing power.
Copyright (c) 2026 Suci Ramadhani Isran, Inez Melati Sukma, Rossalina Utami Putri, Fakhira Amalia, Siti Ayu Agustin, Rudianto Rudianto https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Hubungan Antara Tingkat Pengangguran dan Fenomena Mismatch Pekerjaan Dengan Jurusan di Indonesia
Abstract - The purpose of this observation is to examine the relationship between unemployment rates in Indonesia and the mismatch between job types and academic disciplines. Mismatch is understood as the mismatch between educational qualifications obtained and job requirements. This phenomenon is increasingly relevant given the dynamics of the job market that demand adaptive competencies, resulting in many graduates finding it difficult to be absorbed ideally. This observation applies a measurement system and online survey through Google Forms, involving participants from various educational and employment contexts. The information collected is analyzed to identify patterns of mismatch and their contribution to the likelihood of individuals experiencing unemployment. The purpose of this study is to analyze the influence of these three factors, both partially and simultaneously, on the unemployment rate. The method used is quantitative with a questionnaire instrument, analyzed through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and determination coefficients. The results of the study show that job mismatch has a positive and significant effect on the unemployment rate (Sig. 0.000). Thus, the higher the mismatch between educational majors and jobs, the greater the likelihood of college graduates experiencing unemployment.
Copyright (c) 2026 Arya Rio Pratama Putra, Muhamad Aldi Triwijaya, Raehan Langitan, Safwan Zacky Fianto, Rudianto Rudianto https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kuantitatif Pengaruh Literasi Akuntansi terhadap Perencanaan Dan Pengendalian Keuangan Pribadi Generasi Z
Generation Z is a young age group that has begun to manage personal finances independently; however, many individuals still experience difficulties in managing their finances effectively. This condition is generally caused by limited understanding of basic accounting concepts and a lack of awareness in daily financial management. This study aims to examine the influence of basic accounting understanding, financial literacy ability, and personal accounting literacy awareness on financial management behavior among Generation Z.The research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 respondents classified as Generation Z and were analyzed using multiple linear regression with the assistance of SPSS version 23. The results indicate that both partially and simultaneously, accounting literacy variables have a significant effect on personal financial management behavior. Among these variables, personal accounting literacy awareness was found to be the most dominant factor influencing respondents’ financial behavior. These findings suggest that improving understanding and awareness of accounting literacy can help Generation Z manage their finances in a more planned and responsible manner.
Copyright (c) 2026 Nadia septiani, Muhammad Aqila Putra Nugroho, Zahra Rizkya Wanggana, Grace Putri Zega, Nadya Ranjani Nasaf, Rudianto Rudianto https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Aktivitas Scroll Media Sosial dan Kualitas Interaksi Online Terhadap Kinerja Karyawan
The expeditious expansion of social media platforms has fundamentally altered communication dynamics and personal conduct, especially winthin professional environments. The extent of social media engegement, encompassing scrolling habits, content dissemination practices, and the caliber of virtual interactions, is posited to impact employee productivity, whether directly or indirectly. This investigation seeks to assess the repercussions of social media activities and the caliber of online interaction on workforce performance across adult demographics. Employing a quantitative methodology, data were garnered via survey instruments. Followed by the application of statistical techniques to scrutinize interrelations and causal effects among the variables. Findings reveal that the frequency of social media scrolling and content uploading exert a substansial influence on employee performance, whereas the quality of online interactions can either augment or impede individual efficacy. These outcomes imply that social media utilization is contigent not merely on temporal engegement but also on the nature of fostered interactions. Consequently, this research is anticipated to furnish as basis for cultivating digital literacy and strategizing social media management to bolster enhanced employee perfomance.
Copyright (c) 2026 Rahmah Aliyyah, Nisrina Khalilah, Hilda Marsida, Alfiyyah Fauziyyah, Salwa Ratu Desyfa, Rudianto Rudianto https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Determinasi Minat Belanja Online: Bukti Empiris tentang Kemudahan Penggunaan dan Promosi Harga
The development of online shopping platforms has driven changes in consumer behavior in meeting daily needs. This study aims to analyze the determinants of online shopping interest : empirical evidence on ease of use and price promotions. This study uses a quantitative approach with a survey method. The research instrument, a questionnaire consisting of 20 statement items, has been tested for validity and all items are declared valid with a calculated r value greater than r table (0.186). Data were collected from 112 respondents who are active online shopping users with diverse characteristics based on gender, age, and employment status. Data analysis was conducted descriptively to describe the tendency of respondents' perceptions regarding ease of use, clarity of information, and transaction convenience. The results show that the majority of respondents have a positive perception of online shopping platforms and show a high intention to continue using and recommending them to others. These findings indicate that ease of use and user experience are important factors in increasing consumer loyalty to online shopping platforms.
Copyright (c) 2026 Rayhan Kurniawan, Amanda Fitriyanti, Radhelia Najla Syukuraeni, Farid Nasywan Zuhdi, Fany Fany, Rudianto Rudianto https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kepuasan Pelanggan Digitalisasi SPBU Pertamina Dengan Metode Customer Satisfaction Index di PT Telkom Akses
This study aims to determine the level of customer satisfaction as well as the factors that most influence customer satisfaction toward service quality and the handling of digitalization system disruptions at Pertamina gas stations by PT Telkom Akses. The method used in this study is the Customer Satisfaction Index (CSI) method. Data were collected through the distribution of questionnaires to customers of Pertamina gas stations that partner with PT Telkom Akses, using a Likert scale as a measurement tool for the level of importance and customer satisfaction toward the service attributes provided. The results of the study indicate that the Customer Satisfaction Index (CSI) value falls into the satisfied category, which shows that, in general, customers are satisfied with the services and handling of digitalization system disruptions provided by PT Telkom Akses. The service attributes that have the greatest influence on customer satisfaction are the speed and accuracy of disruption handling, punctuality of service time, and good documentation of disruptions. The results of this study are expected to serve as evaluation material for PT Telkom Akses in improving service quality in order to maintain and enhance customer satisfaction.
Copyright (c) 2026 Asep Damanhuri, Ratih Hastasari https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kinerja Perusahaan Menggunakan Metode Balance Scorecard Pada PT Berkat Anugerah Plasindo Pratama
In facing increasingly competitive business conditions, every company needs an effective performance measurement system to remain competitive and achieve long-term goals. This study aims to analyze the performance of PT. Berkat Anugerah Plasindo Pratama using the Balanced Scorecard (BSC) method developed by Kaplan and Norton. The Balanced Scorecard evaluates organizational performance through four main perspectives: financial, customer, internal business processes, and learning and growth. This research applies a descriptive quantitative approach, focusing on PT. Berkat Anugerah Plasindo Pratama, a company engaged in the plastic manufacturing industry. The data were collected through observation, interviews, and documentation during the period of October to December 2025. The analysis results indicate that the company performs well in financial and customer perspectives but requires improvement in internal business process efficiency and human resource development. The implementation of the Balanced Scorecard is expected to assist the company in evaluating performance comprehensively, identifying supporting and inhibiting factors, and providing a foundation for strategic decision-making. Through continuous evaluation using the BSC approach, the company can enhance effectiveness, efficiency, and competitiveness in the plastic manufacturing industry
Copyright (c) 2026 Yenny Suheni; Usran Masahere https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Teamwork dan Self-Efficacy Terhadap Produktivitas Karyawan Pada PT United Farmatic Indonesia
Employee productivity is an important factor in supporting the achievement of organizational goals. Optimal productivity levels can be influenced by various factors, including teamwork and self-efficacy. Effective teamwork enables good communication and coordination among employees, while self-efficacy refers to an individual’s belief in their ability to accomplish work tasks. This study aims to examine the effect of teamwork and self-efficacy on employee productivity at PT. UFI. The research employed a quantitative method by distributing questionnaires through Google Forms. The population of this study consisted of 105 office employees at PT. UFI, with 77 respondents selected using a purposive sampling technique. Hypothesis testing was conducted using t-tests and an F-test. The results indicate that teamwork has a positive and significant effect on productivity (t-value = 4.128 > 1.992; sig. = 0.003), and self-efficacy also has a positive and significant effect on productivity (t-value = 4.913 > 1.992; sig. = 0.000). Simultaneously, teamwork and self-efficacy significantly affect productivity, as indicated by an F-value of 137.842 > 3.11 with a significance value of 0.000. In conclusion, teamwork and self-efficacy contribute 78.3% to employee productivity, while the remaining 21.7% is influenced by other variables not examined in this study.
Copyright (c) 2026 Zihan Natasya, Usran Masahere https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kinerja Strategis Perusahaan Menggunakan Metode IFAS Dan EFAS Pada CV Nuansa Sejahtera Indonesia
This study aims to analyze the strategic performance of CV Nuansa Sejahtera Indonesia using the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach, operationalized through the Internal Factor Analysis Summary (IFAS) and External Factor Analysis Summary (EFAS) methods. The evaluation was conducted to identify internal factors (strengths and weaknesses) and external factors (opportunities and threats) that influence the sustainability and development of the company. Data were collected through observation and in-depth interviews with the company leader as the primary informant who understands the company’s operational and business environment. The IFAS analysis resulted in a score of 2.85, indicating that the company possesses relatively dominant internal strengths despite several weaknesses, particularly in digital promotion effectiveness and resource management. Meanwhile, the EFAS analysis produced a score of 2.70, showing that the company is reasonably capable of responding to opportunities arising from marketing technology advancements and increasing market demand, while still facing threats from intense competition and changing consumer preferences. Overall, based on the SWOT analysis, CV Nuansa Sejahtera Indonesia is in a relatively stable strategic position but requires improvement strategies, especially in marketing and human resource development, to enhance competitiveness and long-term sustainability.
Copyright (c) 2026 Mila Natalia, Usran Masahere https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Beban Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Klinik Pratama Safubot Area Bekasi
Employee performance is an important factor in supporting the quality of health services. High job demands can affect workload and work motivation, ultimately impacting performance. Safubot Pratama Clinic Bekasi Area has service characteristics with high work intensity in certain periods, so optimal human resource management is needed. This study aims to analyze the effect of workload and work motivation on employee performance at Safubot Pratama Clinic Bekasi Area. The research method used is a statistical quantitative method. Data collection was carried out by distributing questionnaires with a sample of 50 respondents. Data analysis techniques used were validity test, reliability test, multiple linear regression analysis, t test, and F test with the help of SPSS version 27 application. The results showed that workload had a positive and significant effect on employee performance, evidenced by the calculated t value of 3.207 which is greater than the t table of 1.677 and a significance value of 0.002 <0.05. Work motivation also has a positive and significant effect on employee performance with a calculated t value of 5.989 greater than the t table of 1.677 and a significance value of 0.001 < 0.05. Simultaneously, workload and work motivation have a significant effect on employee performance with a calculated F value of 18.926 greater than the F table of 3.19 and a significance value of 0.001 < 0.05.
Copyright (c) 2026 Juwita Marlina, Usran Masahere https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Lentera Bahari Putra Mas
This study is based on the importance of human resources in supporting the achievement of organizational goals, where employee performance is influenced by effective leadership and a conducive work environment. The objective of this research is to analyze the effect of leadership style and work environment on employee performance at PT Lentera Bahari Putra Mas. This study employs a quantitative research method. The population and sample consist of 45 employees, therefore the sampling technique used is saturated sampling. Data analysis was conducted using data quality tests, classical assumption tests, multiple linear regression analysis, t-test, f-test, and coefficient of determination with the assistance of SPSS version 27. The results indicate that leadership style has a significant effect on employee performance, with a t-value of 3.717 and a significance value of 0.001 < 0.05, contributing 63.5%. The work environment also has a significant effect on employee performance, with a t-value of 4.399 and a significance value of 0.000 < 0.05, contributing 66.58% and acting as the dominant variable. Simultaneously, leadership style and work environment have a significant effect on employee performance, as indicated by an F-value of 63.022 and a significance value of 0.000 < 0.05. The coefficient of determination value of 0.750 indicates that both variables explain 75% of the variation in employee performance. This conclusion confirms that employee performance improvement is influenced by appropriate leadership and a supportive work environment.
Copyright (c) 2026 Nanda Purvitasani, Viani Naufalia https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada SDN Jatisari II Kota Bekasi
Human resource management plays an important role in improving the quality of learning and employee work effectiveness. In achieving organizational goals, especially in educational institutions, employee performance is influenced by various factors, including leadership style and work environment. This study aims to determine the effect of leadership style and work environment on employee performance at SDN Jatisari II Bekasi City. This study uses a quantitative method with a statistical approach. Data collection was conducted through a Google Form-based questionnaire given to 37 teachers and staff respondents using a saturated sampling technique. Data analysis used data quality testing, classical assumption testing, multiple linear regression analysis, t-test and f-test, and coefficient of determination testing. The results showed that leadership style partially had a positive and significant effect on employee performance with a t-value of 5.649 > t-table 2.032 and significance of 0.000 < 0.05. The work environment also has a positive and significant effect on employee performance with a t-value of 2.074 > t-table 2.032 and a significance of 0.046 < 0.05. Simultaneously, leadership style has a significant effect on employee performance with a calculated f value of 110.215 > f table 3.28 and significance of 0.000 < 0.05
Copyright (c) 2026 Dewi Vitaloka, Warsono Warsono https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Harga dan Promosi terhadap Loyalitas Pelanggan Kopi Starling di Kota Depok
The development of the coffee industry in Indonesia has led to the emergence of various business models, one of which is mobile coffee (Starling), which is growing rapidly in Depok City. Increasingly fierce competition requires mobile coffee businesses to implement appropriate marketing strategies, particularly in terms of price and promotion, in order to build customer loyalty. However, the role of price and promotion in shaping the loyalty of mobile coffee customers is still unclear. This study aims to analyze the effect of price and promotion on the loyalty of Starling Coffee customers in Depok City, both partially and simultaneously. This study uses a quantitative method with a descriptive and associative approach. Data were collected through a questionnaire distributed to 97 respondents who had made at least two purchases. Data analysis was performed using multiple linear regression with the help of SPSS. The results showed that, partially, price had a positive and significant effect on customer loyalty with a significance value of 0.000 (<0.05), and promotion also had a positive and significant effect with a significance value of 0.003 (<0.05). Simultaneously, price and promotion have a significant effect on customer loyalty with an F-test significance value of 0.000 and a coefficient of determination (R²) of 0.45.
Copyright (c) 2026 Muhammad Roni Setiawan, Susan Rachmawati https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Strategi Pemasaran Kartu Perdana Dan Voucher Telkomsel Di Jakarta Barat
The rapid development of the telecommunications industry requires every Telkomsel outlet to implement effective business management strategies to remain competitive. Telkomsel Authorized Partner Kembangan, West Jakarta, faces challenges such as price competition, promotional rivalry, and changes in consumer behavior, necessitating a systematic analysis to determine appropriate strategies. This study aims to analyze the internal and external factors of the company and formulate business development strategies using the SWOT approach. The research method is qualitative descriptive, with data collected through observation, interviews, and documentation studies. Analysis was conducted using IFAS and EFAS matrices to identify the company’s Strengths, weakness, opportunities, and threats. The results show that the company’s internal Strengths outweigh its weakness, while external opportunities are greater than threats. Telkomsel Authorized Partner Kembangan is positioned in the Growth and Build quadrant, indicating that aggressive growth strategies are recommended, such as leveraging brand image, wide network coverage, strategic distribution locations, and complete product offerings to increase sales. The study also highlights the importance of improving human resource competencies, optimizing digital promotions, educating partner outlets, and developing digital services to maintain competitive advantage.
Copyright (c) 2026 Anastasia Kotan, Furi Indriyani https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Kinerja Perusahaan Menggunakan Metode Performance Prism pada PT John Wise Sejahtera
This study aims to analyze the performance of PT John Wise Sejahtera using the Performance Prism approach, which consists of five dimensions: stakeholder satisfaction, stakeholder contribution, strategies, processes, and capabilities. The research employed a non-statistical quantitative method, with data collected through questionnaires distributed to employees as research respondents. The collected data were analyzed descriptively using frequency distributions, percentages, and mean scores to describe the company’s performance condition objectively. The results indicate that the overall performance of PT John Wise Sejahtera is categorized as good to very good. Employees show a positive level of satisfaction with the working environment and work system, as well as a high level of contribution and loyalty toward the company. The company’s strategies are considered clear and relevant in supporting the quality of logistics services. Operational processes have been implemented in accordance with standard operating procedures and support timely delivery, while the company’s capabilities are deemed adequate in responding to challenges within the logistics industry. This study demonstrates that the Performance Prism approach provides a comprehensive and integrated overview of organizational performance
Copyright (c) 2026 Ave Olosius, Usran Masahere https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Profesionalisme Kerja, Komitmen Organisasi Dan Keterikatan Kerja Terhadap Kinerja Karyawan (Studi Pada Guru SMK Muhammadiyah 1 Cipondoh)
This study aims to analyze the influence of work professionalism, organizational commitment, and work engagement on employee performance of teachers at SMK Muhammadiyah 1 Cipondoh. This research uses a quantitative approach with a survey method. The population consisted of 39 teachers and all members of the population were used as samples using the saturated sampling technique. Data collection was carried out through questionnaires using a Likert scale, interviews, and observations. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The results show that work professionalism has a positive and significant effect on employee performance with a p-value of 0.008 < 0.05. Work engagement also has a positive and significant effect on employee performance with a p-value of 0.000 < 0.05 and becomes the most dominant variable influencing employee performance. Meanwhile, organizational commitment has a positive but not significant effect on employee performance with a p-value of 0.270 > 0.05. These findings indicate that improving work professionalism and work engagement can significantly enhance employee performance.
Copyright (c) 2026 Puan Hapsari Murti, Yuni Kasmawati https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Karyawan pada Petugas PPSU di Kelurahan Sunter Jaya
Employee performance is a decisive variable in determining organizational success within both the private and public sectors. Efforts to enhance performance constitute a continuous agenda to ensure that human resources operate in accordance with established standards. This study aims to analyze the influence of leadership style and work discipline on the performance of Public Infrastructure and Facilities Handling (PPSU) officers in Sunter Jaya Village. This research is a quantitative study employing descriptive and causal methods. The population consists of all PPSU officers in Sunter Jaya Village, with a final sample of 88 respondents determined through purposive sampling and outlier data cleaning. The research instrument used was a Likert-scale questionnaire. Data analysis techniques involved validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination, processed using IBM SPSS software. The results indicate that, partially, leadership style and work discipline each have a positive and significant effect on employee performance. Simultaneously, both variables also demonstrate a positive and significant influence on employee performance. These findings prove that improving leadership style and work discipline can effectively drive more optimal performance among PPSU officers.
Copyright (c) 2026 Angga Bagus Prasetyo, Musthafa Kamil https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kualitas Pelayanan Dan Fasilitas Kesehatan Terhadap Tingkat Kepuasan Pasien Di Puskesmas Pegadungan 1
This study aims to analyze the effect of service quality and health facilities on patient satisfaction at Pegadungan 1 Community Health Center. The population of this study consisted of all patients at Pegadungan 1 Community Health Center during the research period, with a sample of 54 respondents. Data were collected through observation, questionnaire distribution, and literature review. The data analysis techniques included data quality testing, reliability testing, classical assumption testing, and multiple linear regression analysis using SPSS software. The results indicate that all research instruments were valid and reliable. Classical assumption testing shows that the data were normally distributed and free from multicollinearity, thus meeting the assumptions of regression analysis. The multiple linear regression analysis shows that service quality and health facilities have a positive and significant effect on patient satisfaction, both partially and simultaneously (p < 0.05). The Adjusted R Square value of 0.794 indicates that service quality and health facilities explain 79.4% of the variation in patient satisfaction, while the remaining 20.6% is influenced by other variables outside this study.
Copyright (c) 2026 Guntur Setiawan Putra, Usran Masahere https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Kompetensi Dan Motivasi Kerja Terhadap Kinerja Pegawai Kelurahan Grogol Jakarta Barat
The evolving world of work increasingly demands organizations to have quality human resources to achieve optimal performance. Competence and work motivation are two important factors that play a role in improving employee performance. This study aims to identify the relationship between competence and work motivation and employee performance in the institution. A quantitative method using a questionnaire was used as the data collection instrument. The research sample consisted of 40 employees. The data obtained were analyzed using multiple linear regression analysis, validity tests, reliability tests, classical assumption tests, partial tests, simultaneous tests, and coefficient of determination tests using SPSS version 27. The results of this study state that Competence with a calculated t value of 0.227 < t table 2.026 and a significance value of 0.822 > 0.05 partially competency does not significantly influence employee performance, while Work Motivation with a calculated t value of 3.340 > t table 2.026 and a significance value of 0.002 < 0.05 partially work motivation significantly influences employee performance. Competence and Work Motivation with a calculated F value of 14.136 > F table 3.25 with a Sig. value of 0.000 < 0.05 simultaneously have a significant influence on employee performance.
Copyright (c) 2026 Seta Aqilah, Frida Aprillia https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Work Life balance dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan di Labelbox Packaging Indonesia
The development of the manufacturing and Packaging industry in Indonesia requires companies not only to focus on achieving operational targets, but also to pay attention to employee well-being as a factor supporting sustainable organizational performance. Employee job satisfaction is an important indicator in human resource management because it affects motivation and work productivity. This study aims to examine the effect of work-life balance and work environment on employee job satisfaction at Labelbox Packaging Indonesia. This research employs a quantitative method with a survey approach. Data were collected through the distribution of questionnaires to 40 employees of Labelbox Packaging Indonesia. The research instruments were tested using validity and reliability tests and met the classical assumption tests. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. Hypothesis testing was carried out using the t-test and F-test. The results indicate that partially, work-life balance does not have a significant effect on employee job satisfaction, while the work environment has a positive and significant effect on employee job satisfaction. Simultaneously, work-life balance and work environment have a significant effect on employee job satisfaction. The coefficient of determination (R²) of 0.564 shows that 56.4% of the variation in employee job satisfaction can be explained by these variables, while the remainder is influenced by other factors outside the research model.
Copyright (c) 2026 Devina Stefani, Viani Naufalia https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Rekrutmen dan Pelatihan Terhadap Kinerja Tenaga Pengajar Pada Sanggar Anakku Sayang
This study aims to analyze the extent to which recruitment processes and training programs contribute to the performance of teaching staff at Sanggar Anakku Sayang. The research employed a quantitative approach using statistical analysis, with data collected through questionnaires. Respondents were selected using purposive sampling, involving 30 teaching staff who were actively teaching and had participated in IKM training. Data were obtained through Likert-scale questionnaires and analyzed using multiple linear regression analysis. The results indicate that recruitment has a significant effect on teaching staff performance, as shown by a t-value of 2,752, which is greater than the t-table value of 2,052, with a significance value of 0,010, contributing 33,6%. Training also has a significant effect, with a t-value of 2,364 exceeding the t-table value of 2,052 and a significance value of 0,026, contributing 29,5%. Simultaneously, recruitment and training have a significant effect on teaching staff performance, as indicated by an F-value of 11,024, which is greater than the Ftable value of 3,35, with a significance value of 0,000, and an adjusted R-square value of 40,9%. This study is expected to serve as a reference for sanggar management in improving recruitment processes and optimizing training implementation to enhance teaching staff performance
Copyright (c) 2026 Firli Nafira, Susan Rachmawati https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Promosi Media Sosial dan Celebrity Endorsement terhadap Minat Kunjungan Generasi Z pada Photobooth Photoism Indonesia
This study aims to analyze the effect of social media promotion (X1) and Celebrity Endorsement (X2) on the visit intention of Generation Z to Photoism Indonesia photobooth (Y), both partially and simultaneously. A quantitative method with purposive sampling was applied to 100 Generation Z respondents aged 17–29 who had been exposed to Photoism content on social media. Data were collected via Likert-scale questionnaires and analyzed using multiple linear regression with SPSS 27. The t-test results show that social media promotion has a significant partial effect (t=5.487; Sig.=0.000), as does Celebrity Endorsement (t=4.294; Sig.=0.000). The F-test indicates a significant simultaneous effect (F=36.526; Sig.=0.000). An R Square of 0.430 indicates both variables explain 43% of the variation in visit intention. Social media promotion contributes more dominantly (25.40%) than Celebrity Endorsement (17.61%). These findings enrich digital marketing research in the experience-based creative industry.
Copyright (c) 2026 Sharfina Fildzah; Ulta Rastryana, Rini Larasati Irawan https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Laporan Keuangan PT FKS Food Sejahtera Tbk
This study is motivated by the importance of periodically monitoring the financial health of food manufacturing companies to maintain market stability amid economic fluctuations. The objective of this study is to conduct a comprehensive evaluation of the financial performance of PT FKS Food Sejahtera Tbk through a comparative analysis of the 2024–2025 period. The research method used is quantitative descriptive with financial ratio analysis techniques covering liquidity, activity, solvency, and profitability. The analysis results indicate a significant improvement in the strategic profitability parameters, where net profit grew by 28.28%, driven by operational cost efficiency strategies, as well as a strengthened capital structure with a decrease in the Debt to Equity Ratio (DER) to 0.83 times. However, fundamental liquidity indicators faced pressure, marked by a decline in the Current Ratio to 0.81 times and an extension of the operating cycle to 81 days due to a slowdown in accounts receivable collection. The study’s conclusion emphasizes that while the company demonstrated highly satisfactory profit growth performance, the effectiveness of working capital management needs to be improved. The implications of this study provide strategic recommendations for management to accelerate the cash conversion cycle to mitigate the risk of short-term liquidity deficits in the future.
Copyright (c) 2026 Nur Ulinnuha, Ni Nyoman Sari Ayu, Sri Hermuningsih https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Variable Costing dan Harga Pokok Proses pada UMKM Daur Ulang Ban Bekas
this study aims to analyze the application of Variable Costing and process cost methods at Lantar Bun, an SME engaged in recycling container tires in Bekasi Regency that produces sofa rubber for the Taiwanese export market. Using a descriptive quantitative with a case study approach, data were collected through in-depth interviews and documentation. The results show that Variable Costing yields a cost of production of IDR 5,500 per kilogram, lower than full costing at IDR 5,672.92 per kilogram, as fixed costs are not allocated to products. The application of process costing across for production departments reveals cost accumulation from IDR 4,396.35 per kilogram in the Cutting Departments to IDR 5,585.42 per kilogram in the Reduction Department. Profitability analysis indicates a contribution. The integration of both methods proves to produce more comprehensive and relevant cost information for managerial decision-making compared to the estimation method previously used.
Copyright (c) 2026 Meilani Putri, Tsania El-Ihza Imtithal, Lira Lady Diana Simanjuntak, Kholida Atiyatul Maula https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Laporan Keuangan PT Indofood Sukses Makmur Tbk Tahun 2024 - 2025
This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk during the 2024–2025 period using liquidity, solvency, activity, and profitability ratios. As a company with an integrated vertical business model, Indofood holds a strategic position in maintaining supply stability and production efficiency amid economic fluctuations. The research method employed is a quantitative descriptive analysis of the company’s balance sheets and income statements. The analysis results indicate that the company is in a very healthy and stable financial condition. Liquidity levels have improved, with the Current ratio reaching 4.15% in 2025, signaling a very strong capacity to meet short-term obligations. In terms of solvency, the company successfully mitigated debt risk by reducing the Debt-to-Equity Ratio to 84%, reflecting an increasingly self-reliant capital structure. Profitability also showed a positive trend, with the Net Profit Margin rising to 15%. However, this study found a decline in efficiency in activity ratios, particularly in accounts receivable and inventory turnover, which have tended to slow down. Therefore, the company is recommended to re-optimize current asset management and tighten collection policies to maintain sustainable cash flow.
Copyright (c) 2026 Sri Hermuningsih, Muh Furqan Ramli, Nurika Dwi P, Ayu Dewi https://creativecommons.org/licenses/by-nc-sa/4.0