Abstract:Penelitian ini bertujuan untuk menguji pengaruh financial distress, jenis industri, dan ukuran kantor akuntan publik terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan yang terdaftar di Bursa Efek Indonesia…
nesia Tahun 2021. Penelitian ini memakai pendekatan kuantitatif dengan memanfaatkan data sekunder sebagai sumber informasi. Objek dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sejak tahun 2021. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 35 perusahaan dengan kriteria-kriteria tertentu. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Analisis data penelitian ini menggunakan bantuan software Statistical Package for Social Sciencess (SPSS) versi 23. Hasil penelitian ini menunjukkan bahwa pada variabel financial distress dan jenis industri secara parsial tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Sedangkan pada variabel ukuran KAP secara parsial berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Dan juga Financial distress, jenis industri, dan ukuran KAP secara simultan berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
Abstract:Penelitan ini bertuuan untuk menentukan sektor unggulan dan struktur ekonomi Kabupaten Buton periode 2019-2023. Alat analisis yang digunakan dalam penelitian ini yaitu analsis location quotiention (LQ) dan tipologi klassen.…
en. Hasil analsisis location quotiention (LQ) menunjukan pertambangan penggalian, sektor listrik dan gas, pengadaan air pengelolaan, sampah limbah dan daur ulang, perdagangan besar dan eceran; reparasi mobil, adm pemerintahan pertahanan jam sos wajib dan jasa pendidikan. Hasil analisis tipologi klassen menunjukan Kudaran I sektor pertambangan dan penggalian, pengadaan listrik dan gas, perdagangan besar dan eceran, reparasi mobil, adm pemerintahan daerah pertahanan jaminan sosial wajib. Kudaran II sektor pengadaan air, pengolahan limbah dan daur ulang serta jasa pendidikan. Kuadran III industri pengolahan, konstruksi, penyediaan akomodasi dan makan minum, Informasi dan Komunikasi. Sektor pada kuadran ini merupakan sektor potensial atau dapat berkembang dan jasa perusahaan. Kuadran IV pertanian, Kehutanan dan Perikanan, transportasi dan pergudangan, jasa keuangan dan asuransi, real estate, jasa kesehatan dan Kegiatan Sosial serta Jasa lainnya
Abstract:Industri restoran cepat saji di Indonesia menunjukkan pertumbuhan yang pesat, didorong oleh meningkatnya permintaan konsumen serta perubahan gaya hidup masyarakat perkotaan yang semakin praktis. Burger Bangor, sebagai salah…
lah satu merek lokal dengan jaringan lebih dari seratus empat puluh gerai di berbagai wilayah Indonesia, menghadapi tantangan dalam menjaga konsistensi mutu produk dan pelayanan, sebagaimana tercermin dari sejumlah keluhan pelanggan terkait cita rasa yang tidak stabil serta proses pelayanan yang berlangsung lambat, khususnya pada gerai Sukamaju, Depok. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan kualitas pelayanan terhadap kepuasan pelanggan, baik secara parsial maupun simultan, pada objek tersebut. Pendekatan yang digunakan adalah metode kuantitatif dengan desain survei, sedangkan data primer dihimpun melalui penyebaran kuesioner kepada sembilan puluh delapan responden yang dipilih menggunakan teknik purposive sampling. Data yang terkumpul selanjutnya dianalisis dengan bantuan perangkat lunak statistik SPSS versi dua puluh lima, meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, serta uji koefisien determinasi. Hasil analisis menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap kepuasan pelanggan, demikian pula kualitas pelayanan. Secara simultan, kedua variabel tersebut terbukti berpengaruh positif dan signifikan, dengan kontribusi gabungan sebesar 62,6 persen terhadap kepuasan pelanggan, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian ini.
Abstract:Industri Air Minum Dalam Kemasan (AMDK) terus berkembang karena masyarakat semakin mempertimbangkan kebersihan, keamanan, dan kemudahan dalam memenuhi kebutuhan air minum. AQUVIVA merupakan produk AMDK lokal yang diproduksi…
ksi PT Mitra Tirta Buwana. Pada 2025, merek ini menghadapi penurunan kepercayaan setelah beredar informasi mengenai temuan benda asing di dalam kemasan. Pada periode pemulihan citra tersebut, perusahaan juga menjalankan kampanye promosi berskala besar. Penelitian ini menguji pengaruh kualitas produk dan promosi terhadap keputusan pembelian AQUVIVA di Kota Depok, baik secara terpisah maupun bersama-sama. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif-asosiatif. Sampel ditentukan melalui purposive sampling berdasarkan rumus Lemeshow dan melibatkan 100 konsumen AQUVIVA. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian (t = 9,044; p < 0,001) dengan kontribusi 33%. Promosi juga berpengaruh positif dan signifikan (t = 8,448; p < 0,001) dengan kontribusi 29%. Secara simultan, kedua variabel berpengaruh signifikan (F = 77,764; p < 0,001) dan menjelaskan 61,6% variasi keputusan pembelian. Temuan tersebut menunjukkan perlunya pengendalian mutu yang konsisten serta penguatan promosi digital yang berkelanjutan untuk memulihkan kepercayaan dan menjaga loyalitas konsumen.
Abstract:The advancement of digital technology and the transformation of the labor market require vocational high schools (SMKs) to produce graduates who are not only technically competent but also proficient in twenty-first-century…
ury skills. The Office Management and Business Services (MPLB) program requires a quality assurance system capable of supporting the development of critical thinking, creativity, communication, and collaboration skills. This study aims to analyze the implementation of the quality assurance system in SMKs within the MPLB program, examine efforts to strengthen twenty-first-century skills, and identify challenges encountered in its implementation. A descriptive qualitative approach was employed in four public vocational high schools in the Special Region of Yogyakarta through interviews and document analysis. The findings reveal that the quality assurance system is implemented through the evaluation of educational report cards, program monitoring, curriculum alignment with business and industrial partners (DUDIKA), and the strengthening of a school quality culture. The development of twenty-first-century skills is promoted through active and industry-based learning approaches, including Project-Based Learning, Problem-Based Learning, Teaching Factory, and student-centered learning. However, implementation continues to face challenges, including suboptimal coordination, limited teacher competencies, inadequate technological facilities, and insufficient industrial and financial support. The novelty of this study lies in integrating the quality assurance system with the development of twenty-first-century skills specifically within the MPLB program, positioning educational quality not merely toward compliance with standards but also toward the formation of adaptive and work-ready graduates.
Abstract:This independent campus is a new policy which will bring changes in education so that it becomes freer with an innovative learning culture. The programs offered by the independent campus are very diverse, adapting to the…
needs of each student and university. This research aims to determine changes in the quality and skills of students who join the independent campus program. The research method used is a qualitative research method with a literature research type. Data collection in this research uses documentation study techniques by analyzing the contents of previous documents or journals that are relevant to the topic being studied. The data sources in this study are various books and journals. The research results show that the implementation of the independent campus program is effective in improving the quality of students in preparing themselves to enter the world of work. In the era of industrial revolution 5.0, student’s abilities must be further improved because competition will be increasingly fierce, so the MBKM program is very helpful.
Abstract:This study aims to analyze the influence of shipping cost efficiency and freight forwarder quality on export delivery performance at PT Sinar Sawit Sentosa, a palm oil exporting company facing challenges related to rising…
g logistics costs and increasing demands for delivery timeliness. The research problem focuses on the extent to which shipping cost efficiency and the quality of freight forwarder services can improve export delivery performance in a measurable and sustainable manner. A quantitative approach was applied by collecting survey data from the company’s logistics managers and export managers to capture perceptions and experiences related to the research variables. Data analysis was conducted using structural equation modeling to examine the causal relationships among shipping cost efficiency, freight forwarder quality, and export delivery performance. The results indicate that shipping cost efficiency has a positive and significant effect on export delivery performance through reduced operational costs, improved logistics coordination, and smoother export processes. Freight forwarder quality is also proven to have a positive and significant effect through enhanced service reliability, documentation accuracy, and delivery timeliness. The conclusion confirms that the combination of cost efficiency and logistics service quality constitutes a strategic factor determining the success of corporate export delivery. The novelty of this study lies in integrating the measurement of cost efficiency and freight forwarder quality using a SEM approach applied to the Indonesian palm oil export industry, a context that has received limited empirical attention. This contribution provides empirical evidence for the development of export logistics management and strategic decision-making, enriches the academic logistics literature, and offers practical implications for improving national export competitiveness, formulating corporate policies, and managing long-term logistics partnerships based on measurable performance and efficiency orientation. The findings are expected to serve as a reference for future research and professional practice in agribusiness sectors oriented toward global markets with high logistics risks and intense competition that demand continuous, data-driven managerial innovation grounded in reliable and context-specific empirical evidence for the future of national industries.
Abstract:This study aims to analyze the feasibility of business development for CV. Subur Indah Pertama, located in Pemecutan Kaja Village, North Denpasar, Bali, based on five main aspects of business feasibility studies: market…
and marketing, legal, human resources, environmental, and financial. This research employs a qualitative approach using descriptive methods, with data collection techniques including direct observation, in-depth interviews, and document review. The analysis results show that from the market and marketing aspect, the company has demonstrated positive performance through the optimization of digital platforms such as Tokopedia, Shopee, and TikTok, as well as strategic partnerships with contractors and property developers. Legally, the company is deemed feasible as it has fulfilled all business documents and licenses, including SIUP, NPWP, PKP, and tax compliance. In terms of human resources, a systematic organizational structure and professionally-based HR management indicate the company’s readiness to support business expansion. The environmental aspect also meets feasibility criteria, with evidence of standardized waste management systems and compliance with environmental regulations. From the financial perspective, the project is considered highly feasible based on financial indicators, namely a Net Present Value (NPV) of IDR 13.7 billion, an Internal Rate of Return (IRR) of 32%, and a Payback Period of 5 years, which is below the project’s economic life of 8 years. The IFAS and EFAS analyses show significant internal strengths, while the SWOT matrix places the company in Quadrant I with an aggressive strategy (Strength–Opportunity). Based on the overall findings, the business development of CV. Subur Indah Pertama is declared feasible and has strong prospects for long-term growth.
Abstract:This study investigates the critical determinants of export success in the traditional ceramics industry of Plered, using the Dodol Badebah home enterprise as a case study. The research specifically analyzes the effects…
of product quality, marketing strategy, and external institutional support on export performance. A quantitative research design was adopted, utilizing structured questionnaires distributed to 60 consumers of Plered ceramics. The data were analyzed using multiple linear regression to assess the influence and significance of each independent variable on export outcomes. Findings indicate that product quality exerts a significant and positive effect on export success, particularly through attributes such as design innovation, material strength, aesthetic value, and compliance with international standards. Conversely, marketing strategy and external support did not demonstrate statistically significant effects, suggesting the need for strategic realignment and more targeted institutional engagement. These results highlight the dominant role of internal capabilities, especially quality control and product development, over external promotional or governmental interventions in driving export readiness and sustainability. The study contributes to the growing body of literature on micro and small enterprises in developing economies by offering empirical evidence on export determinants in cultural and creative industries. Practically, the findings recommend prioritizing product excellence as a core strategy for global market penetration, while simultaneously improving the effectiveness of marketing channels and policy support mechanisms. Future research should explore digital transformation, international consumer preferences, and long-term impacts of policy shifts on export growth in artisanal sectors.
Abstract:This study investigates the influence of the work environment and quality of work life on individual work productivity among Generation Z, with mental health serving as a mediating variable within the structural model. Generation…
eneration Z, as a demographic cohort increasingly dominating the labor force, exhibits distinctive psychosocial characteristics that necessitate adaptive managerial approaches, particularly concerning psychological well-being in the workplace. The sample comprised 161 respondents employed across various industrial sectors in Indonesia, selected using a sampling technique based on Lemeshow’s formula for populations lacking explicit definition. Data were analyzed using the Structural Equation Modeling (SEM) approach to assess causal relationships among constructs and to validate the proposed theoretical model. Empirical findings reveal that both the work environment and quality of work life exert a positive and statistically significant influence on mental health. Furthermore, these two variables also directly contribute to enhanced work productivity. In addition, mental health is demonstrated to be a significant mediator in the relationship between the independent variables and productivity, thereby reinforcing their indirect effects. These results underscore the importance of organizational policy formulation that strategically positions mental health as a core element in human resource management systems. Accordingly, well-being-based workplace interventions not only enhance productivity but also foster a sustainable work ecosystem for the current and future workforce.