The study aims to test the effect of the performance of the internal supervision unit, organizational culture, and organizational commitment toward the internal control system implementation for the implementation of good governance at the higher education service institution. Data analysis techniques using path analysis using data obtained from the distribution of questionnaires in 150 respondents. The results showed that the implementation of the internal control system in an effort to realize good governance was influenced by the performance of the internal supervision unit, organizational culture, and organizational commitment. The performance of the internal supervision unit has a very high influence on the implementation of the internal control system so that it is able to realize good governance in Higher Education Service Institutions.
{"title":"Implementasi Sistem Pengendalian Internal dalam Upaya Mewujudkan Good Governance pada Lembaga Layanan Pendidikan Tinggi","authors":"Riantari Maharani, Fazli Syam BZ, Riha Dedi Priantana","doi":"10.33059/jseb.v14i3.5311","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.5311","url":null,"abstract":"The study aims to test the effect of the performance of the internal supervision unit, organizational culture, and organizational commitment toward the internal control system implementation for the implementation of good governance at the higher education service institution. Data analysis techniques using path analysis using data obtained from the distribution of questionnaires in 150 respondents. The results showed that the implementation of the internal control system in an effort to realize good governance was influenced by the performance of the internal supervision unit, organizational culture, and organizational commitment. The performance of the internal supervision unit has a very high influence on the implementation of the internal control system so that it is able to realize good governance in Higher Education Service Institutions.","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135865349","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-21DOI: 10.33059/jseb.v14i3.8287
Diefta Agniyya Rahmah, Imanuddin Hasbi
Mie Gacoan is one of the spicy noodle restaurants spread across the city of Bandung. Bandung itself is a city known as a culinary paradise. With these conditions, competitors are currently emerging. Mie gacoan therefore needs to improve its marketing to attract purchase intention. The research aim is to analyze how brand image and labels influence increasing customer purchase intention in Mie Gacoan products. This quantitative descriptive research uses multiple linear regression methods to analyze data. Data was obtained through distribution to 110 respondents. Partial test results show that brand or label image has a significant partial influence on purchase intention. Apart from that, the results of simultaneous testing show that brand image and labels together have a significant effect on purchase intention. Thus, it is recommended that Mie Gacoan managers develop labels and brand images in an effort to increase purchase intention.
{"title":"Pengaruh Citra Merek dan Label terhadap Minat Beli (Studi Kasus Mie Gacoan di Kota Bandung)","authors":"Diefta Agniyya Rahmah, Imanuddin Hasbi","doi":"10.33059/jseb.v14i3.8287","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.8287","url":null,"abstract":"Mie Gacoan is one of the spicy noodle restaurants spread across the city of Bandung. Bandung itself is a city known as a culinary paradise. With these conditions, competitors are currently emerging. Mie gacoan therefore needs to improve its marketing to attract purchase intention. The research aim is to analyze how brand image and labels influence increasing customer purchase intention in Mie Gacoan products. This quantitative descriptive research uses multiple linear regression methods to analyze data. Data was obtained through distribution to 110 respondents. Partial test results show that brand or label image has a significant partial influence on purchase intention. Apart from that, the results of simultaneous testing show that brand image and labels together have a significant effect on purchase intention. Thus, it is recommended that Mie Gacoan managers develop labels and brand images in an effort to increase purchase intention.","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136239106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-17DOI: 10.33059/jseb.v14i3.5530
Khoirotun Nisak, Iriani Iriani
The research aims to analyze company performance using the SMART system method at PT. Mohtra Agung Persada. Data processing in this quantitative research was carried out by weighting using the AHP model, then a scoring system with an objective matrix (OMAX) and determining color indicators using a traffic light system (TLS). The results found that the overall performance of PT Mohtra Agung Persada is considered to be in the yellow category, so the company needs to make efforts to improve the performance. Based on the identification results of 20 key performance indicators (KPI), it was found that 10 KPIs were in the green category, while the other 5 KPIs each were in the yellow and red categories. This indicates the performance of PT. Mohtra Agung Persada still needs improvement.
本研究旨在利用PT. Mohtra Agung Persada的SMART系统方法分析公司绩效。本定量研究的数据处理采用AHP模型进行加权，然后采用客观矩阵(OMAX)评分系统，并采用交通灯系统(TLS)确定颜色指标。结果发现，PT Mohtra Agung Persada的整体绩效被认为处于黄色类别，因此公司需要努力提高绩效。根据20个关键绩效指标(KPI)的识别结果，发现10个KPI属于绿色类别，其他5个KPI分别属于黄色和红色类别。这表明PT. Mohtra Agung Persada的表现仍有待改进。
{"title":"Analisis Pengukuran Kinerja Perusahaan menggunakan Metode SMART System","authors":"Khoirotun Nisak, Iriani Iriani","doi":"10.33059/jseb.v14i3.5530","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.5530","url":null,"abstract":"The research aims to analyze company performance using the SMART system method at PT. Mohtra Agung Persada. Data processing in this quantitative research was carried out by weighting using the AHP model, then a scoring system with an objective matrix (OMAX) and determining color indicators using a traffic light system (TLS). The results found that the overall performance of PT Mohtra Agung Persada is considered to be in the yellow category, so the company needs to make efforts to improve the performance. Based on the identification results of 20 key performance indicators (KPI), it was found that 10 KPIs were in the green category, while the other 5 KPIs each were in the yellow and red categories. This indicates the performance of PT. Mohtra Agung Persada still needs improvement.","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135304193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-13DOI: 10.33059/jseb.v14i3.8230
Supartopo Djaluputro, Mone Stepanus Andrias
The research explores the impact of differences in the interpretation of leadership values on leadership styles and employee engagement within a department. The analysis was conducted based on interviews with eleven respondents. The research approach used is qualitative case studies. Research findings reveal different interpretations of leadership values can lead to negative leadership styles and decreased employee engagement. The research also highlights that proper implementation of leadership values can result in a positive leadership style and increased employee engagement. In addition, the study shows a strong link between the implementation of leadership values and employee engagement. Overall, the study emphasizes the importance of understanding and correctly interpreting leadership values in determining leadership styles and employee engagement.
{"title":"Analisis Gaya Kepemimpinan dalam Keterikatan Karyawan di PT. DMI: Studi Kasus Kualitatif","authors":"Supartopo Djaluputro, Mone Stepanus Andrias","doi":"10.33059/jseb.v14i3.8230","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.8230","url":null,"abstract":"The research explores the impact of differences in the interpretation of leadership values on leadership styles and employee engagement within a department. The analysis was conducted based on interviews with eleven respondents. The research approach used is qualitative case studies. Research findings reveal different interpretations of leadership values can lead to negative leadership styles and decreased employee engagement. The research also highlights that proper implementation of leadership values can result in a positive leadership style and increased employee engagement. In addition, the study shows a strong link between the implementation of leadership values and employee engagement. Overall, the study emphasizes the importance of understanding and correctly interpreting leadership values in determining leadership styles and employee engagement.","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135786191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-11DOI: 10.33059/jseb.v14i3.6844
Ririn Puspitarini
This research aims to explain specifically the implementation of e-government used by the Surabaya City government office regarding regional financial accountability. Financial accountability in the Surabaya City government is not optimal due to one of its elements, namely the implementation of the publication of financial reports has not been carried out through the implementation of e-government. This situation also results in the objectives of e-government implementation not running well. This phenomenological qualitative research is to reveal problems in regional financial management in an accountable manner. The approach used is a case study. The results obtained show that the element of accountability is already accountable. However, the accountability carried out in the implementation of e-government is only limited to planning and implementation. Publication of financial reports has not been carried out because it is still limited by policies and regulations.
{"title":"Application of E-Government to Financial Accountability in the Surabaya City","authors":"Ririn Puspitarini","doi":"10.33059/jseb.v14i3.6844","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.6844","url":null,"abstract":"This research aims to explain specifically the implementation of e-government used by the Surabaya City government office regarding regional financial accountability. Financial accountability in the Surabaya City government is not optimal due to one of its elements, namely the implementation of the publication of financial reports has not been carried out through the implementation of e-government. This situation also results in the objectives of e-government implementation not running well. This phenomenological qualitative research is to reveal problems in regional financial management in an accountable manner. The approach used is a case study. The results obtained show that the element of accountability is already accountable. However, the accountability carried out in the implementation of e-government is only limited to planning and implementation. Publication of financial reports has not been carried out because it is still limited by policies and regulations.","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136026519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-05DOI: 10.33059/jseb.v14i3.7057
Novita Yenni Boang Manalu, Moeljadi Moeljadi, Ni Putu Eka Widiastuti
This study was conducted with the aim of analyzing the impact of third party funds (DPK), credit growth and financial technology on the profitability of conventional banking during the Covid-19 pandemic. The population is conventional banking in Indonesia listed on the IDX in 2018-2021. Sample selection used purposive sampling technique. The secondary data source used taken from financial reports of samples for the 2018-2021 period and is analyzed using panel data regression technique. The findings indicated that DPK and credit growth have an insignificant effect on bank profitability, credit risk has a negative impact on bank profitability, while financial technology is proven to have a significant effect on bank profitability. The implication of the results is to provide an overview of the impact of DPK growth, credit growth, credit risk, and financial technology on the profitability of conventional banking during the Covid-19 outbreak.
{"title":"Dampak Pertumbuhan Dana Pihak Ketiga, Pertumbuhan Kredit, Risiko Kredit dan Financial Technology terhadap Profitabilitas Bank Konvensional Masa Pandemi Covid-19","authors":"Novita Yenni Boang Manalu, Moeljadi Moeljadi, Ni Putu Eka Widiastuti","doi":"10.33059/jseb.v14i3.7057","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.7057","url":null,"abstract":"This study was conducted with the aim of analyzing the impact of third party funds (DPK), credit growth and financial technology on the profitability of conventional banking during the Covid-19 pandemic. The population is conventional banking in Indonesia listed on the IDX in 2018-2021. Sample selection used purposive sampling technique. The secondary data source used taken from financial reports of samples for the 2018-2021 period and is analyzed using panel data regression technique. The findings indicated that DPK and credit growth have an insignificant effect on bank profitability, credit risk has a negative impact on bank profitability, while financial technology is proven to have a significant effect on bank profitability. The implication of the results is to provide an overview of the impact of DPK growth, credit growth, credit risk, and financial technology on the profitability of conventional banking during the Covid-19 outbreak.","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135364423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-02DOI: 10.33059/jseb.v14i3.7631
Maria Grasella Tunya, Ikhsan Budi Riharjo, Lilis Ardini
The research aims to examine the influence of the use of village financial system applications and internal control systems on the quality of village financial reports, with human resource competency as a moderating variable. This quantitative research uses a moderated regression data analysis method. The results show that the use of village financial system applications and internal control systems is proven to have a positive effect on the quality of village financial reports, while the human resource competency obtained does not moderate the influence of the use of village financial system applications on the quality of village financial reports or the influence of the internal control system on the quality of village financial reports. The recommendation given is that improving the quality of human resources using the system is a point that village officials need to pay attention to.
{"title":"Pengaruh Aplikasi Siskeudes dan SPI terhadap Kualitas Laporan Keuangan Desa dengan Kompetensi SDM sebagai Variabel Pemoderasi","authors":"Maria Grasella Tunya, Ikhsan Budi Riharjo, Lilis Ardini","doi":"10.33059/jseb.v14i3.7631","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.7631","url":null,"abstract":"The research aims to examine the influence of the use of village financial system applications and internal control systems on the quality of village financial reports, with human resource competency as a moderating variable. This quantitative research uses a moderated regression data analysis method. The results show that the use of village financial system applications and internal control systems is proven to have a positive effect on the quality of village financial reports, while the human resource competency obtained does not moderate the influence of the use of village financial system applications on the quality of village financial reports or the influence of the internal control system on the quality of village financial reports. The recommendation given is that improving the quality of human resources using the system is a point that village officials need to pay attention to.","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134968998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.33059/jseb.v14i3.6387
Paulina Rosna Dewi Redjo, Marce Sherly Kase
Kefamenanu Regional General Hospital is the only government hospital in North Central Timor Regency (TTU) as a provider of health services in Kefamenanu City which is a border area. The current presence of the Leona Private Hospital in the district directly forces the Kefamenanu Hospital to improve services so as not to lose credibility in the community. Kefamenanu General Hospital must strive to provide quality health services for the community by formulating a vision, mission, goals, objectives and indicators of success as outlined in a strategic plan. In this article the discussion focuses on aspects of customer satisfaction. The results of the study show that from the perspective of customer satisfaction, it is in the "Satisfied" interval so that the performance of Kefamenanu Hospital can be said to be "Good".
{"title":"Measurement of Hospital Performance in the Border Region of Timor Leste through Customer Satisfaction Aspects","authors":"Paulina Rosna Dewi Redjo, Marce Sherly Kase","doi":"10.33059/jseb.v14i3.6387","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.6387","url":null,"abstract":"Kefamenanu Regional General Hospital is the only government hospital in North Central Timor Regency (TTU) as a provider of health services in Kefamenanu City which is a border area. The current presence of the Leona Private Hospital in the district directly forces the Kefamenanu Hospital to improve services so as not to lose credibility in the community. Kefamenanu General Hospital must strive to provide quality health services for the community by formulating a vision, mission, goals, objectives and indicators of success as outlined in a strategic plan. In this article the discussion focuses on aspects of customer satisfaction. The results of the study show that from the perspective of customer satisfaction, it is in the \"Satisfied\" interval so that the performance of Kefamenanu Hospital can be said to be \"Good\".","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135588609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-30DOI: 10.33059/jseb.v14i3.7053
Afirmatif Dzikirullah
The research was conducted with the aim of identifying the relationship between company characteristics and biodiversity disclosure in manufacturing, plantation and mining companies in Indonesia in the 2017-2019 period. The total number of samples used is 71 companies. Factors that characterize the company in this study include company size, company age, profitability, leverage, and operational scope. The research method used is a quantitative method. The findings from this study indicate that operational coverage has a positive influence on the level of biodiversity disclosure. Meanwhile, profitability and leverage have a negative effect on the level of disclosure. The results of this study can provide guidance for companies to pay more attention to aspects of biodiversity and establish mutually beneficial relationships in sustainability efforts.
{"title":"Karakteristik Perusahaan dan Pengungkapan Keanekaragaman Hayati (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019)","authors":"Afirmatif Dzikirullah","doi":"10.33059/jseb.v14i3.7053","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.7053","url":null,"abstract":"The research was conducted with the aim of identifying the relationship between company characteristics and biodiversity disclosure in manufacturing, plantation and mining companies in Indonesia in the 2017-2019 period. The total number of samples used is 71 companies. Factors that characterize the company in this study include company size, company age, profitability, leverage, and operational scope. The research method used is a quantitative method. The findings from this study indicate that operational coverage has a positive influence on the level of biodiversity disclosure. Meanwhile, profitability and leverage have a negative effect on the level of disclosure. The results of this study can provide guidance for companies to pay more attention to aspects of biodiversity and establish mutually beneficial relationships in sustainability efforts.","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136240718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-21DOI: 10.33059/jseb.v14i3.6620
Osfred Umbu Djadji
The research aims to analyze the factors that lead to diversity, the strategies in managing diversity, the practices in managing diversity, the impacts and constraints in managing diversity in organization. The research method uses a literature study that collects several previous studies to answer the practices of managing diversity in the workplace. The findings of the research demonstrate that the diversity management practices are still suboptimal and the discriminatory treatment still occurs which is marked by the triggers for diversity, the strategies in managing the diversity, and the challenges that employees face in the workplace. According to the research published in prior journals, the management restrictions are characterized by an imbalance in the number of employees, a lack of respect and support from colleagues, complaints and protests against the leadership, and a refusal to get along with colleagues.
{"title":"Praktik-Praktik Manajemen Keragaman di Tempat Kerja","authors":"Osfred Umbu Djadji","doi":"10.33059/jseb.v14i3.6620","DOIUrl":"https://doi.org/10.33059/jseb.v14i3.6620","url":null,"abstract":"The research aims to analyze the factors that lead to diversity, the strategies in managing diversity, the practices in managing diversity, the impacts and constraints in managing diversity in organization. The research method uses a literature study that collects several previous studies to answer the practices of managing diversity in the workplace. The findings of the research demonstrate that the diversity management practices are still suboptimal and the discriminatory treatment still occurs which is marked by the triggers for diversity, the strategies in managing the diversity, and the challenges that employees face in the workplace. According to the research published in prior journals, the management restrictions are characterized by an imbalance in the number of employees, a lack of respect and support from colleagues, complaints and protests against the leadership, and a refusal to get along with colleagues.
","PeriodicalId":500129,"journal":{"name":"Samudra Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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