Journal Title: Jurnal Ilmiah Manajemen dan Akuntansi Initials: JIMAT Frequency: Januari, Maret, Mei, Juli, September dan November Print ISSN: 3047-2792 Online ISSN: 3047-2032 Editor in Chief: Ray Octafian, S.E., M.Par DOI: 10.69714 Publisher: CV. Denasya Smart publihser Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Akuntansi. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen dan Akuntansi, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen, Perpajakan Pasar Modal dan Investasi, Manajemen Pariwisata. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September dan November)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERINVESTASI GENERASI Z PADA REKSADANA DI KOTA SURAKARTA
This study aims to determine the influence of financial literacy, attitude toward risk, and perceived ease of use on Generation Z's investment interest in mutual funds in Surakarta City. This study used a quantitative method with data collection techniques through questionnaires distributed to 100 Generation Z respondents determined using the Cochran formula. Data analysis was performed using multiple linear regression with the help of SPSS version 23 software, which included validity tests, reliability tests, classical assumption tests, F tests, t tests, and the coefficient of determination (R²). The results showed that the three independent variables had a positive and significant influence on investment interest variable. Meanwhile, the t-test results indicate that financial literacy, attitude toward risk, and perceived ease of use each have a positive and significant effect on investment interest, thus all hypotheses in this study are accepted.
Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
DETERMINAN KEPATUHAN PAJAK UMKM DI ERA DIGITAL: A SYSTEMATIC LITERATURE REVIEW
Digital tax transformation through the implementation of services such as e-filing, e-billing, and Coretax has changed the tax compliance patterns of MSMEs taxpayers in Indonesia. Tax digitalization not only provides administrative convenience but also requires technological readiness and digital literacy among MSMEs actors. However, previous studies on MSME tax compliance in the digital era still show relatively inconsistent findings and tend to discuss certain factors partially. This study aims to analyze the determinants of MSME tax compliance in the digital era using a Systematic Literature Review (SLR) approach. The study was conducted through the stages of planning, conducting, and reporting. The article search process was carried out using Google Scholar within the publication period of 2020–2026 using keywords related to MSME tax compliance and tax digitalization. The selected articles were screened using inclusion criteria, exclusion criteria, and quality assessment. The results indicate that the determinants of MSME tax compliance in the digital era are influenced by digital literacy, tax knowledge, e-tax adoption, technology utilization, and Coretax implementation. Tax digitalization has proven to improve tax compliance through service convenience, administrative efficiency, and improved tax service quality. However, low digital literacy and limited technological readiness remain obstacles in implementing digital taxation systems for MSMEs. This study contributes to mapping the determinants of digital-based MSME tax compliance as a basis for developing more effective digital taxation policies.
EVALUASI KUALITAS KINERJA BERDASARKAN KRITERIA MALCOLM BALDRIGE (MBCFPE) DI PT BPR DP TASPEN KC PURWOKERTO
This study evaluates the performance quality of PT BPR DP Taspen KC Purwokerto based on the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE). Therefore, a comprehensive evaluative approach is required to assess the extent to which the principles of performance excellence have been implemented within the organization. This study employed a quantitative descriptive method supported by literature studies and in-depth interviews with the management and employees of PT BPR DP Taspen KC Purwokerto. The collected data were analyzed using the seven MBCfPE criteria, namely leadership, strategic planning, customer focus, measurement and performance analysis, human resource management, process management, and organizational performance results. This method was used to describe the company’s actual condition and objectively assess the level of implementation of each criterion. The results showed that the performance quality of PT BPR DP Taspen KC Purwokerto based on MBCfPE was categorized as very good or Benchmark Leader. Several aspects have been implemented optimally, particularly customer focus. However, there are still aspects that need improvement, especially in strategic planning and strengthening the performance measurement and analysis system. Overall, the implementation of MBCfPE has contributed positively to improving organizational effectiveness and efficiency and has become an important foundation for continuous performance improvement.
Malcolm Baldrige Criteria for Performance Excellence
MODEL FILANTROPI ISLAM: PROGRAM RUMAH MAKAN GRATIS BERBASIS SEDEKAH DAN IMPLIKASINYA TERHADAP KETAHANAN PANGAN MASYARAKAT
Food insecurity among certain communities shows that access to food remains unequal to all levels of society, particularly those in the lower economic classes. In this context, the alms-based free lunch program presents itself as an innovative form of Islamic philanthropy that relies on the participation of individual donors. This study aims to examine the application of individual Islamic philanthropy in the management of the free meal program and to examine its contribution to strengthening community food security. The research was conducted using a descriptive qualitative approach through field studies using data collection techniques such as interviews, observation, and documentation. The results indicate that the alms funds collected voluntarily from the community are systematically managed to support the provision of ready-to-eat meals for beneficiaries on a regular basis. The program has been proven to help expand community access to food, reduce household expenses, and strengthen social awareness and a spirit of sharing within the community. However, the program's sustainability is greatly influenced by the continuity of donor contributions and the quality of institutional management
PERAN KEPEMIMPINAN DALAM IMPLEMENTASI STRATEGI KONTEN MEDIA SOSIAL UNTUK MENINGKATKAN BRAND AWARENESS UMKM TOKO KUE MPOK RUKIAH
This study aims to analyze the role of leadership in the implementation of social media content strategy to enhance brand awareness of MSME Toko Kue Mpok Rukiah, which previously had no digital presence. The primary issue faced by the business was limited market reach due to the suboptimal use of social media. This study employed an implementative approach using the SOSTAC model (Situation, Objectives, Strategy, Tactics, Action, Control) through the management of Instagram and TikTok platforms. In practice, the leader played a key role in formulating content strategies, coordinating content production, and monitoring performance based on Key Performance Indicators (KPIs). The content strategy was categorized into four types: promotional, informational, educational, and entertainment. The findings indicate that each content type contributed differently to social media performance. Entertainment content generated the highest reach, while informational content achieved the highest engagement rate of 3.87%, indicating that information-based content is more effective in driving audience interaction than direct promotional content. Overall, the leader’s role in directing a structured and consistent content strategy contributed to increased visibility and audience engagement, thereby enhancing the brand awareness of the MSME.
PENGARUH PROFITABILITAS DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN
This study aims to analyze the effect of profitability and green accounting on firm value. The population of this study includes all mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was determined using a purposive sampling technique, with 12 companies. The analytical method used was panel data regression. The results show that profitability has a positive effect on firm value, while green accounting does not show a significant effect.
INTERVENSI LEVEL KELOMPOK: MANAJEMEN KONFLIK DALAM ORGANISASI PERBANKAN LITERATUR REVIEW
Digital transformation in the banking sector increases work complexity, leading to role conflict and employee work stress. This study aims to map conflict management strategies in banking organizations through a systematic literature review (SLR) approach of 34 relevant references, including classic textbooks and scientific articles from 2019–2025. The study results indicate that organizational conflict is influenced by various factors, such as ineffective leadership, role ambiguity, and high work demands, which contribute to declining employee performance. Furthermore, aspects of organizational behavior such as suboptimal communication, differing interests, and work stress contribute to increasing conflict intensity in the banking environment. On the other hand, the implementation of good corporate governance (GCG), human resource management strategies, and the use of the Objectives, Goals, Strategies, and Measures (OGSM) framework have been shown to be effective in managing conflict constructively. Group-based interventions such as team building also play a role in increasing interpersonal trust and teamwork coordination. These findings confirm that integrated and adaptive conflict management is key to maintaining organizational stability and improving employee performance amidst digital transformation. This research is expected to provide conceptual and practical contributions to the development of conflict management policies in the banking sector.
LITERATUR REVIEW KOMUNIKASI ORGANISASI PADA KARYAWAN
Çağatay, H. T. (2026). Workplace loneliness and the communication climate of healthcare workers : the moderating role of perceived social competence. Dian Prasetya, D. A. Z. (2025). ANALISI PENERAPAN KOMUNIKASI ORGANISASI TERHADAP KINERJA KARYAWAN DI PT. DUTA PALMA NUSANTARA, KUANNTAN SINGINGI PROVINSI RIAU 5(1), 92–98. https://doi.org/10.59141/cerdika.v5i1.2338 Fathurrahman, M. F., & Efendi, E. (2025). Pengaruh Komunikasi Organisasi Pimpinan terhadap Kinerja Karyawan pada Mutia Catering Medan 4(2), 254–266. https://doi.org/10.54259/mukasi.v4i2.4364 Fauzi, M., Agung, I. G., Nitya, A., & Elisabeth, D. R. (2022). Pengaruh Persepsi Dukungan Organisasi Dan Komunikasi Organisasi Terhadap Loyalitas Karyawan Melalui Kepuasan Kerja. 01, 58–70. https://doi.org/10.29138/jkis.v1i1.10 Fitria Herdiyanti, Linawati, E. I. (2024). Peran Komunikasi Organisasi Dalam Meningkatkan Etos Kerja Karyawan Bank Mandiri Tangerang Ruko Juanda. 10(April), 510–518. https://doi.org/10.5281/zenodo.11097122 Hadi Gunawan, Z. (2022). Institute of Research and Publication Indonesia IJBEM: Indonesian Journal of Business Economics and Management. 1, 35–42. Himawan, C. R., Kristy, E. V., Hasibuan, A. F., Nastain, M., & Faza, N. (2023). Pengaruh Komunikasi Organisasi Terhadap Motivasi Kerja Karyawan PT Marga Agung Tahun 2022. 2(1), 1–7. https://doi.org/10.47233/jkomdis.v3i1.457 Indrawati, M. (2025). Pengaruh komunikasi organisasi, keterlibatan pegawai, dan kepemimpinan terhadap kinerja pegawai di kecamatan kanor kabupaten bojonegoro melalui kepuasan kerja. 2(4), 1–11. https://doi.org/10.61722/jaem.v2i4.6495 Natalia, S. A. (2024). IKLIM KOMUNIKASI ORGANISASI DALAM MENINGKATKAN KINERJA KARYAWAN GORES DIGITAL. 19(1), 21–29. https://doi.org/10.25078/wd.v19i1.3127 Ningrum, E. A., Suratriadi, P., Alif, M. I., Bina, U., & Informatika, S. (2024). Jurnal Komunikasi, Sosial, dan Ilmu Politik. 7482, 291–309. https://jurnal.kolibi.org/index.php/retorika/article/view/3942?utm_source Nurdin, S. (2023). PENGARUH KOMUNIKASI ORGANISASI TERHADAP KINERJA YANG DIMEDIASI OLEH KEPUASAN KERJA PEGAWAI. 5(1), 14–25. https://doi.org/10.51977/jsm.v5i1.1020 Riyatno, A. A. (2024). Peran Komunikasi Organisasi Antara Pimpinan dan Karyawan UD Akar Dewa Jati dalam Menumbuhkan Loyalitas Kerja ( Studi UD Akar Dewa Jati Desa / Kecamatan Kendit Kabupaten Situbondo ). 1–9. https://doi.org/10.47134/jbkd.v1i2.1921 Sakinah, S., & Tobing, L. (2023). JOUSKA : Jurnal Ilmiah Psikologi Hubungan Komunikasi Interpersonal dengan Kepuasan Kerja Karyawan PT . PLN ( Persero ) UP3 Pematang Siantar Correlation on Interpersonal Communication with Employee Job Satisfaction In PT . PLN ( Persero ) UP3 Pematang Siantar. 2(1), 36–43. https://doi.org/10.31289/jsa.v2i1.1706 Suryani, N. K. (2023). Peran Efektifitas Komunikasi Organisasi dalam Meningkatkan Motivasi Kerja Karyawan. 5(2), 109–119. https://doi.org/10.47134/jbkd.v1i2.1921 Susy Islamiyati. (2022). Pengaruh komunikasi organisasi, beban kerja dan kompensasi terhadap kepuasan kerja karyawan. Ilmu Manajemen Dan Bisnis, 238–250. https://doi.org/10.24034/jimbis.v1i3.5361 Fachira, H., Nahrisah, E., & Setiamy, A. A. (2026). Pengaruh komunikasi organisasi, karakteristik individu, kemampuan kerja dan etika kerja terhadap prestasi kerja karyawan. JAMEK (Jurnal Akuntansi Manajemen Ekonomi dan Kewirausahaan), 6(1), 223–231. Pangestu, D. A., Indahsari, T., Alifah, R., Berliana, V., Suwarta, F., & Razali, G. (2023). Organizational communication analysis on work performance and organizational commitment to student and lecturer satisfaction at the STIAMI Institute. Indonesian Journal of Entrepreneurship and Startups, 1(2), 99–110. https://doi.org/10.55927/ijes.v1i2.5145 Wulandari, D. M., & Anisa, N. A. (2023). Pengaruh komunikasi organisasi terhadap kinerja karyawan. Jurnal Komunikasi Organisasi, 5(1), 1–10. https://doi.org/10.26618/jko.v5i1.15859 Pratama, S. A., Amin, S., & Kurniawan, D. (2025). Mengeksplorasi gaya kepemimpinan pengepul kelapa sawit Mitra Unggul. PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research, 2(1), 81–92. https://doi.org/10.54373 Ismawanti, R. (2021). Penguatan manajemen komunikasi organisasi dalam mengoptimalkan motivasi kinerja pegawai PT. Telkom Indonesia Tbk. Divreg 3 Jawa Barat. Linimasa: Jurnal Ilmu Komunikasi, 4(1), 72–80. https://doi.org/10.23969/linimasa.v4i1.3485 Kurniawan, F. T. (2024). Hambatan komunikasi bagi efektivitas kinerja pegawai (Studi pada bagian record center DPRD Provinsi Sumatera Selatan). Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik, 1(7), 96–104. https://doi.org/10.62867/retorika.v1i7.3942 Nasrullah, N., Askolani, A., & Sutrisna, A. (2023). Pengaruh komunikasi organisasi terhadap kinerja karyawan (Sensus terhadap karyawan PT Nata Bersaudara Sejahtera). Mufakat: Jurnal Ekonomi, Manajemen dan Akuntansi, 2(5), 212–223. https://doi.org/10.572349/mufakat.v2i5.1109 Listian, R., & Nurhasan, R. (2025). Pengaruh komunikasi organisasi terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening pada karyawan Rumah Makan Pujasega Garut. Jurnal Paradigma: Journal of Sociology Research and Education, 6(2), 1204–1215. https://doi.org/10.53682/t4q9ae31 Razali, G. (2022). Komunikasi organisasi dan gaya kepemimpinan transformasional (Studi kasus optimalisasi kinerja karyawan pada SINPO.id). Dialektika Komunika: Jurnal Kajian Komunikasi dan Pembangunan Daerah, 10(2), 116–122. https://doi.org/10.33592/dk.v10i2.3046
SYSTEMATIC LITERATURE REVIEW TENTANG DETERMINAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI INDONESIA
Taxes are a primary source of state revenue and play a vital role in supporting national development. However, Indonesia still faces serious challenges in achieving its annual tax revenue targets. One of the main factors contributing to this low revenue is the low level of tax compliance, particularly among the Micro, Small, and Medium Enterprises (MSMEs). MSMEs contribute 61.07% to Gross Domestic Product and employ 97% of the national workforce, yet their tax potential remains underutilized. This literature review analyzes the determinants of MSME taxpayer compliance through a review of various empirical studies. Factors such as tax knowledge, tax socialization, the quality of tax authorities' services, and tax incentives and sanctions were found to play significant roles in shaping taxpayer compliance behavior. Furthermore, tax awareness is also a significant moderating variable in the relationship between socialization and compliance. This study demonstrates the importance of an integrated approach between education, services, and law enforcement in improving MSME tax compliance. These findings provide a conceptual basis for formulating more effective and equitable fiscal policy strategies.
ANALISIS PERILAKU WORK FROM CAFÉ DALAM MENINGKATKAN CUSTOMER EXPERIENCE MELALUI LINGKUNGAN FISIK
This study aims to understand the work from café phenomenon as a contemporary consumption practice by exploring consumer experiences in utilizing café spaces as alternative work environments. This research adopts a qualitative exploratory approach. This study was conducted at Eksposed Signature as a representation of an urban café in Makassar City. Data were collected through in depth interviews, observations, and documentation. The findings reveal that work from café is not merely perceived as an alternative workspace but has evolved into an experiential consumption practice that integrates productivity, comfort, and social interaction. Consumer experience is shaped by the interaction between the café environment, including ambiance, spatial comfort, and layout, and digital support, such as WiFi and power outlets that enable work activities. Furthermore, this activity reflects experiential consumption, where consumers not only utilize the functional aspects of space but also engage with the atmosphere and social dynamics within the café setting. Additionally, positive experiences encourage repeated consumption behavior, including longer visit duration, repeated purchases, and a tendency to revisit the same place. This study contributes to the understanding of work from café as a modern consumption practice influenced by the integration of physical environment and digital support within an urban context.
STRATEGIC SCHOOL FINANCIAL MANAGEMENT AND ITS IMPACT ON EDUCATIONAL QUALITY: A PARTICIPATORY, TRANSPARENT, AND ACCOUNTABLE APPROACH
This study aims to analyze the financial management mechanisms at SMA Muhammadiyah Mlati in improving educational quality. Using a descriptive qualitative approach, data were collected through in-depth interviews, participatory observation, and documentary studies. The results show that financial planning is carried out systematically and participatively through the development of the School Activity and Budget Plan (RKAS), involving various school stakeholders. Financial implementation upholds the principles of transparency and accountability through a tiered verification system and orderly documentation. Furthermore, supervision is conducted sustainably through internal monitoring by the principal and external oversight by the foundation. Budget utilization is strategically focused on increasing teacher competence, providing technological facilities, and student character-building programs. Therefore, the integration of democratic planning and strict supervision creates effective fund utilization that directly impacts the quality of graduates. This study recommends the need for integrated digitalization of financial administration to accelerate real-time reporting and the strengthening of external partnerships to diversify funding sources to support sustainable educational innovation in the future.
TINJAUAN SISTEMATIS FAKTOR-FAKTOR YANG MEMPENGARUHI SERVICE QUALITY RUMAH SAKIT: PERSPEKTIF SERVQUAL, KEPUASAN PASIEN, DAN KINERJA ORGANISASI KESEHATAN
Hospital service quality has become a crucial aspect in an increasingly competitive global healthcare system. This systematic review aims to identify factors influencing hospital service quality based on the SERVQUAL model perspective, patient satisfaction, and healthcare organizational performance. The Systematic Literature Review method was employed by analyzing 15 high-quality studies from various electronic databases covering the period 2021-2025. Results indicate that all five SERVQUAL dimensions significantly affect service quality, with empathy as the strongest predictor, followed by assurance, responsiveness, reliability, and tangibility. A consistent positive relationship was found between service quality dimensions and patient satisfaction across various hospital settings, despite variations based on institutional type and demographic characteristics. Service quality and patient satisfaction contribute to organizational performance through complex mechanisms involving loyalty, trust, and long-term commitment. Internal organizational factors such as adaptive leadership, employee engagement, and organizational support mediate these relationships. These findings provide practical implications for hospital management in designing evidence-based service quality improvement strategies and serve as a reference for developing health policies that are more responsive to patient needs.
PENGARUH BUDAYA DIGITAL DAN SISTEM INFORMASI MANAJEMEN KEPEGAWAIAN TERHADAP KINERJA PEGAWAI DI KANTOR KSOP KELAS I PANJANG
This study aims to analyze the influence of Digital Culture and Employee Information Systems on Employee Performance at KSOP Kelas I Panjang. The research problem is the digital gap among employees, which causes some employees to lag behind in utilizing technology-based systems. This study uses a quantitative approach with a survey method, where data were collected through questionnaires from 101 respondents selected using saturated sampling. The data analysis technique is carried out using multiple linear regression with the assistance of SPSS version 26.0 statistical software. The research results show that partially, digital culture has a positive and significant effect on employee performance. Furthermore, the Employee Information System (SIM Kepegawaian) has a positive and significant effect on the performance of KSOP Kelas I Panjang employees. Simultaneous testing results indicate that Digital Culture and the Employee Information System have a positive and significant effect on the performance of KSOP Kelas I Panjang employees. These findings suggest that when the digital culture is strong and the personnel information system is easy to use and beneficial, the level of technology acceptance among employees becomes high, thereby directly impacting performance improvement.
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI, LINGKUNGAN KERJA DAN BUDAYA KERJA TERHADAP KEPUASAN KERJA KARYAWAN (STUDI PADA KARYAWAN GENERASI Z DI DKI JAKARTA)
This study aims to evaluate the level of job satisfaction among Generation Z employees in the Jakarta Special Capital Region (DKI Jakarta). The analysis focuses on four variables considered to have potential influence on job satisfaction: leadership style, compensation, work environment, and organizational culture. These four aspects are treated as independent variables, while job satisfaction serves as the dependent variable whose relationship is examined. A quantitative approach was employed to process the collected data, utilizing the Structural Equation Modelling (SEM) method, specifically the Partial Least Squares (PLS) technique. Data analysis was conducted with the assistance of SmartPLS software. Primary data were obtained through online questionnaires distributed via Google Forms, targeting respondents categorized as Generation Z employees currently working in Jakarta. The findings reveal that leadership style and work environment have a significant and positive impact on job satisfaction. This suggests that effective leadership and a supportive work setting can enhance employees’ overall satisfaction. On the other hand, while compensation and organizational culture also show a positive relationship with job satisfaction, their influence is not statistically significant. In other words, these two variables do not exert a strong enough effect to explain the variations in job satisfaction among Generation Z employees within the scope of this study.
STRATEGI PEMASARAN J&C COOKIES MELALUI ANALISIS TOWS DALAM MENINGKATKAN DAYA SAING INDUSTRI KUE KERING
The food industry, particularly the cookie sector, is growing rapidly as lifestyles evolve and consumers increasingly seek practical, innovative, and high-quality products. Using the TOWS analysis approach, this study aims to evaluate J&C Cookies’ marketing strategies in addressing competition within the cookie industry. The method used is qualitative descriptive, utilizing secondary data from company documents, marketing literature, and information on business strategies to examine the company’s internal and external aspects. Data analysis was conducted through data reduction, followed by the creation of a TOWS matrix to generate alternative marketing strategies. To enhance the company’s competitiveness in both local and international markets, the developed strategies include enhancing product reputation during festive occasions, creating new product variations, and expanding market distribution. These strategies are expected to strengthen J&C Cookies’ competitiveness in both local and global markets
PENGARUH PRAKTIK MANAJEMEN SUMBER DAYAMANUSIA – ELEKTRONIK (MSDM-EL) TERHADAP KINERJA KARYAWAN YANG DI MEDIASI OLEH PRODUKTIVITAS ORGANISASI PADA RUMAH SAKIT GIGI DAN MULUT YARSI CEMPAKA PUTIH DKI JAKARTA
This study aims to determine the effect of Electronic Human Resource Management (E-HRM) and organizational productivity on employee performance at the Yarsi Cempaka Putih Dental and Oral Hospital in DKI Jakarta. This study uses a quantitative approach with a survey method through questionnaires. The sample used in this study consisted of 106 people selected using probability sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS version 4.0 software to test the validity, reliability, and relationships between variables. The results showed that (1) MSDM-EL had a positive and significant effect on employee performance (ꞵ = 0.288; t = 2.992; p < 0.05), (2) MSDM-EL had a positive and significant effect on organizational productivity (ꞵ = 0.481; t = 5.824; p < 0.05), (3) organizational productivity has a positive and significant effect on employee performance (ꞵ = 0.555; t = 6.044; p < 0.05), (4) MSDM-EL has a positive and significant effect on employee performance through organizational productivity (ꞵ = 0.267; t = 4.842; p < 0.05).
STUDI IMPLEMENTASI MANAJEMEN RISIKO PADA PT ASURANSI MULTI ARTHA GUNA TBK PERIODE 2020-2024
This study analyzes the implementation of risk management at PT Asuransi Multi Artha Guna Tbk for the 2020-2024 period using a qualitative descriptive approach with content analysis of annual and sustainability reports. The results show that the company has implemented risk management consistently and structurally through four main pillars. Risk identification is carried out participatively through a risk register with 9 risk categories according to POJK No.44/POJK.05/2020. Risk measurement includes sensitivity analysis of exchange rates, market prices of securities, credit quality, and IBNR. Risk monitoring is conducted in tiers through regular committee meetings and analysis of asset-liability maturity profiles, indicating a strong liquidity position. Insurance risk mitigation is executed through prudent underwriting policies and comprehensive reinsurance strategies through proportional and non-proportional programs. The company's soundness level is rated 2 (healthy) with RBC consistently above 120% and is able to manage limited litigation cases without material impact. The consistency of risk management implementation effectively maintains risk profile stability and supports sustainable business growth.
CUSTOMER EXPERIENCE DAN SERVICESCAPE PADA DESTINASI WISATA: ANALISIS 7P DAN DAMPAKNYA TERHADAP REVISIT INTENTION DI PANTAI BOSOWA
The increasing competition among urban beach tourism destinations, which requires managers to create memorable experiences in order to enhance tourists’ revisit intention. Pantai Indah Bosowa, as one of the coastal destinations in Makassar City, offers a unique integration of natural scenery and commercial facilities that shape a distinctive recreational atmosphere. This research aims to analyze the role of customer experience and visual servicescape in influencing tourists’ revisit intention. A qualitative approach was employed through in-depth interviews and field observations. The findings reveal that emotional, sensory, and social experiences derived from sea views, sunset ambiance, cafés with live music, aesthetic photo spots, gazebos, and supporting facilities are the dominant factors encouraging revisit intention. Physical evidence and visual spatial configuration were identified as the most influential elements in shaping positive tourist experiences. The study concludes that the success of urban beach destinations is determined not merely by pricing and promotional strategies, but primarily by their ability to consistently create authentic, engaging, and memorable experiences for visitors.
PENGARUH KUALITAS PRODUK, PROMOSI, DAN PERSEPSI HARGA TERHADAP MINAT BELI BERULANG SEPATU VENTELA
This study aims to determine the effect of price perception, promotion, and product quality on repurchase intention of Ventela shoes among students of the Faculty of Economics and Business, Universitas Budi Luhur. This research uses a quantitative method with a total sample of 100 respondents. The sampling technique used is non-probability sampling with purposive sampling method, and the sample size was determined using the Lemeshow formula. Data were collected through questionnaires using a Likert scale and processed using Microsoft Excel 2021 and SPSS version 26. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. The results show that price perception, promotion, and product quality have a positive and significant effect on repurchase intention. Product quality is the most dominant variable influencing repurchase intention.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM
This study analyzes the effect of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Operating Cash Flow on the stock prices of real estate and property companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This quantitative research uses secondary data obtained from annual financial statements and applies multiple linear regression analysis. The results indicate that, based on the model feasibility test, all four variables collectively influence stock prices. Partially, Return on Assets, Debt to Equity Ratio, and Operating Cash Flow have a significant effect on stock prices, while the Current Ratio does not have a significant effect.
PENGARUH CASH RATIO, DEBT TO ASET RATIO, UKURAN PERUSAHAAN, DAN INVENTORY TURNOVER TERHADAP RETURN ON ASET
This research is motivated by the importance of a company's ability to manage financial performance to increase profitability, especially in pharmaceutical sub-sector companies that face high competition and industry dynamics, especially in the post-pandemic period characterized by fluctuating financial performance. This study aims to analyze the effect of Cash Ratio, Debt to Asset Ratio, Company Size, and Inventory Turnover on Return on Assets in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2019-2024. This study uses a quantitative research method with secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange. The sampling technique used is Census Sampling, namely the entire population is used as a research sample. The data analysis method used is Multiple Linear Regression Analysis with the help of the IBM SPSS program version 26. The results show that Cash Ratio has a positive effect on Return on Assets, Debt to Asset Ratio and Company Size have a negative effect on Return on Assets, while Inventory Turnover has no effect on Return on Assets.
KARAKTERISTIK JASA RUMAH SAKIT DALAM PERSPEKTIF MANAJEMEN RUMAH SAKIT: INTEGRASI KUALITAS LAYANAN DAN PENGALAMAN PASIEN
Hospitals are healthcare service organizations with complex characteristics, as the services provided are directly related to patient safety, clinical quality, and quality of life. In recent years, hospital service characteristics have evolved in response to increasing demands for service quality, greater attention to patient experience, and the accelerated adoption of digital technologies in healthcare delivery. These developments require a more comprehensive understanding from a hospital management perspective. This article aims to analyze the characteristics of hospital services from a hospital management perspective, with particular emphasis on the integration of service quality, patient experience, patient-centered care, and service digitalization. This article employs a conceptual-analytic approach based on a literatur review. The analysis is conducted through the examination and synthesis of concepts and findings from previous studies related to hospital service characteristics and hospital management published between 2020 and 2025. The literature is used as a theoretical foundation and conceptual reference to build an analytical framework, rather than as the object of a systematic review. The analysis indicates that service quality remains a fundamental foundation of hospital services, particularly in ensuring patient safety and clinical quality. However, service quality alone is no longer sufficient to explain the overall value of hospital services. Patient experience has emerged as a strategic dimension influencing patient satisfaction, trust, and hospital reputation. Furthermore, the implementation of patient-centered care strengthens the shift in service orientation toward patient needs, while digitalization reshapes interactions between patients and healthcare providers. In conclusion, hospital service characteristics are multidimensional and need to be managed in an integrated manner. Hospital management is required to combine clinical quality, service processes, patient experience, and organizational readiness for digital transformation in order to deliver patient-oriented and sustainable healthcare services.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SUB INDUSTRI NIKEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2024)
Tax avoidance is an action aimed at reducing taxable income through tax planning, either by complying with applicable regulations or otherwise. This study aims to examine the effect of profitability, leverage, firm size, and audit quality on tax avoidance, which is measured using the Effective Tax Rate (ETR) proxy, in nickel sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study uses secondary data with a population of 44 nickel sub-sector mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sampling technique used is purposive sampling, and the data are analyzed using multiple linear regression analysis. The results of this study indicate that partially and simultaneously, profitability and firm size quality have a significant effect on tax avoidance. Meanwhile, leverage and audit does not have a significant effect on tax avoidance. The practical implication of this study is that it can be used as a consideration for companies in making business decisions, particularly in their taxation activities.
META ANALISIS TRANSFORMASI DIGITAL TERHADAP KINERJA KARYAWAN: TINJAUAN DARI STUDY TERDAHULU
This study employs a quantitative meta-synthesis (systematic literature review) focusing on empirical studies that examine the relationship between Digital Transformation (DT) and Employee Performance (KP) using multivariate statistical analysis such as SEM-PLS or regression. The analysis includes explicit statistical parameters such as path coefficients, T-statistics, and P-values from 14 studies (k=14) drawn from various contexts, including PLN UP3 Situbondo, Bank Indonesia Jabar, Moewardi Hospital Surakarta, and Songket Palembang SMEs. The review results consistently show that DT has a positive and significant impact on employee performance across various sectors such as healthcare, banking, and public services. The strength of DT's influence on KP is found to be highly optimistic when mediated by key variables such as Job Satisfaction, Individual Readiness to Change, and Digital Empowerment. Paradoxically, the review finds that Technostress can positively and significantly affect performance, especially when Organizational Support (Perceived Organizational Support) acts as a moderator that strengthens it. The study concludes that the success of digital transformation lies not only in technology adoption but also in human-centric strategies. These findings enrich the human resource management literature by integrating the JD-R model and providing strategic guidance for managers to manage digital stress through organizational support.
STRATEGI ORGANISASI DALAM MENCAPAI KEUNGGULAN BERSAING BERKELANJUTAN: LITERATURE REVIEW
The increasingly dynamic business competition requires organizations to implement strategies that enable them to achieve sustainable competitive advantage. The Resource-Based View (RBV) perspective emphasizes that competitive advantage is primarily derived from internal organizational resources rather than external market conditions. However, previous studies show varying findings regarding which RBV indicators most strongly contribute to sustainable competitive advantage. Therefore, this study aims to analyze organizational strategies in achieving sustainable competitive advantage based on the Resource-Based View through a synthesis of prior research. This study employs a literature review method by selecting open-access journal articles published between 2020 and 2025 that are relevant to RBV and competitive advantage. The selection process resulted in eight primary articles, which were analyzed using content analysis. The findings reveal that sustainable competitive advantage can be achieved when organizations simultaneously manage resources that are valuable, rare, inimitable, and non-substitutable. Moreover, the results indicate that intangible resources such as managerial capabilities, human capital, organizational culture, and specific knowledge play a dominant role in supporting organizational strategy. These findings confirm the continued relevance of the Resource-Based View as a core theoretical framework in strategic management studies and provide theoretical implications for organizations seeking to strengthen long-term competitive advantage across various sectors.
GRI 307 DAN MITIGASI KRISIS: ANALISIS KOMPARATIF KEPATUHAN LINGKUNGAN PERUSAHAAN DI TENGAH TREN BENCANA ALAM SUMATERA
The escalation of hydrometeorological disasters in Sumatra has reached an alarming level, where ecosystem degradation is often exacerbated by failures in corporate environmental governance. This study aims to conduct a comparative analysis of corporate environmental compliance in Sumatra using the GRI 307 standard and to evaluate how reporting transparency correlates with the effectiveness of disaster mitigation and national regulations (Law No. 32/2009 on Environmental Protection and Management). The method employed is a descriptive-qualitative approach through content analysis of sustainability reports from the extractive and agricultural sectors. The results indicate a strong spatial correlation between low compliance levels (Red/Black PROPER ratings) and the occurrence of landslides and floods resulting from technical failures in slope stability and drainage systems. Conversely, companies that are transparent in reporting environmental sanctions tend to be more responsive in implementing technical improvements that function as early warning systems. This research demonstrates that GRI 307 transparency is a crucial predictive instrument for disaster mitigation. Suggested policy implications include the necessity of integrating the Ministry of Environment and Forestry (KLHK) sanctions database into the Financial Services Authority (OJK) reporting system to ensure the validity of green investments and the accuracy of disaster risk management in Sumatra.
THE EVOLUTION OF DIGITAL LEADERSHIP RESEARCH: A SYSTEMATIC LITERATURE REVIEW ON EMPLOYEE PERFORMANCE
A comparative analysis of five empirical studies reveals a complex pattern of findings regarding the influence of digital leadership on employee performance. Consensus suggests that in corporate and manufacturing contexts, digital leadership has a significantly positive effect, particularly when mediated by increased organizational commitment and employee empowerment. However, this finding is not universal. Studies in the public sector show that digital leadership does not have a significant direct effect, indicating that the bureaucratic context and organizational readiness are critical limiting factors. Furthermore, its effectiveness has been shown to depend on contingency factors such as employee digital literacy and the quality of the organization's digital culture, which can act as either enablers or inhibitors. Therefore, it can be concluded that the success of digital leadership depends heavily on the alignment between leader competencies, subordinate digital capabilities, and the organizational culture's readiness for transformation.
Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
PENGARUH EMPLOYEE ENGAGEMENTS SOFT SKILL DAN HARD SKILL TERHADAP KINERJA PEGAWAI KANTOR CAMAT BATANG CENAKU KABUPATEN INDRAGIRI HULU
This study aims to analyze the effect of employee engagement, soft skills, and hard skills on employee performance at the Batang Cenaku Sub-District Office, Indragiri Hulu Regency. The population in this study consists of all 35 employees of the Batang Cenaku Sub-District Office, with the sampling technique using a census method. The data analysis method employed is a quantitative approach using multiple linear regression analysis processed through SPSS 27 software. The results of the study indicate that employee engagement and hard skills do not have a significant effect on employee performance, while soft skills have a positive and significant effect. Simultaneously, employee engagement, soft skills, and hard skills significantly influence employee performance. These findings imply that improving soft skills is a key factor in efforts to enhance performance within the public service environment.
PENYUSUNAN ANGGARAN PENJUALAN DAN PENGARUHNYA TERHADAP PERENCANAAN PRODUKSI
The sales budget is a crucial element in corporate planning because it serves as the primary basis for production planning. This study aims to analyze the preparation of the sales budget and its influence on production planning. The research employs a descriptive qualitative approach through a literature review of relevant academic books and journals. Data analysis is conducted by examining the conceptual relationship between the sales budget and production planning. The findings indicate that a systematically and realistically prepared sales budget enhances the effectiveness of production planning. The accuracy of the sales budget plays an important role in determining production volume in accordance with market demand, thereby minimizing the risk of overproduction or underproduction. In addition, interdepartmental involvement in the preparation of the sales budget supports more efficient production planning. Therefore, an effective sales budget has a strategic role in ensuring smooth production activities and achieving corporate objectives.
STRATEGI PEMASARAN USAHA KULINER TRADISIONAL BERBASIS ANALISIS 4C, 4P, DAN TOWS: STUDI KASUS WARUNG NASI AMPERA
The culinary industry in Indonesia is experiencing increasingly fierce competition along with changes in consumer consumption patterns and the development of digital technology. These conditions require culinary entrepreneurs to have adaptive and sustainable marketing strategies to maintain competitiveness. This study aims to analyze the marketing strategies implemented by Warung Nasi Ampera, a traditional culinary business that has been able to survive and grow in the long term. The research method used was a qualitative approach with a case study design. Data collection was carried out through interviews, observations, and documentation studies. Data analysis was conducted using the situational analysis (4C) approach, the marketing mix (4P), and the TOWS analysis. The research results show that Warung Nasi Ampera's main strengths lie in strong brand awareness, authentic flavors, affordable prices, and customer loyalty. However, the company still faces weaknesses such as suboptimal digital marketing utilization and a minimal customer loyalty program. The TOWS analysis indicates that strengthening digital marketing, product innovation, and standardizing marketing strategies across branches are strategic steps that can sustainably increase the company's competitiveness. This research is expected to serve as a reference for traditional culinary entrepreneurs in formulating adaptive marketing strategies amidst the competitive food industry.