Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE): Open Journal System
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PENGUKURAN DAN PENGENDALIAN RISIKO KREDIT DALAM INDUSTRI PERDAGANGAN: PENDEKATAN QUANTITATIVE RISK ANALYSIS PADA SEKTOR DISTRIBUSI PT HERVITAMA INDONESIA
Get PDFPenelitian ini bertujuan untuk mengukur dan mengendalikan risiko kredit dalam industri perdagangan, khususnya pada sektor distribusi PT Hervitama Indonesia, dengan menggunakan pendekatan Quantitative Risk Analysis (QRA). Risiko kredit merupakan salah satu tantangan utama yang dihadapi perusahaan distributor, terutama ketika terjadi ketidakseimbangan antara kewajiban pembayaran kepada pemasok dan penerimaan dari pelanggan. Melalui pendekatan QRA, penelitian ini mengidentifikasi jenis-jenis risiko kredit yang relevan, menganalisis probabilitas dan dampaknya, serta menyusun strategi mitigasi yang tepat berdasarkan data statistik dan numerik. Metodologi penelitian mencakup wawancara terstruktur, pengumpulan data sekunder seperti laporan keuangan, serta analisis deskriptif dan pemetaan risiko. Hasil analisis menunjukkan bahwa risiko pembayaran terlambat merupakan risiko dengan tingkat bahaya tertinggi, diikuti oleh risiko pasar yang tergolong tinggi, serta risiko likuiditas dan operasional yang tergolong rendah. Evaluasi risiko dilakukan dengan skema probabilitas dan dampak, dilanjutkan dengan penentuan tingkat risiko berdasarkan standar SNI ISO 31000. Respon terhadap risiko meliputi penagihan rutin, pemberian insentif, diversifikasi pasar, pemantauan arus kas, serta peningkatan sistem dan pelatihan karyawan. Penelitian ini memberikan kontribusi praktis dalam manajemen risiko kredit perusahaan dengan menyajikan model evaluasi risiko yang terstruktur, serta rekomendasi pengendalian risiko yang dapat meningkatkan stabilitas keuangan dan efisiensi operasional. Dengan demikian, hasil studi ini diharapkan mampu memperkuat daya tahan PT Hervitama Indonesia terhadap potensi gangguan finansial akibat risiko kredit
THE INFLUENCE OF ACCOUNTING LITERACY ON THE QUALITY OF FINANCIAL STATEMENTS AT THE UPPKA IN PASIR IMPUN VILLAGE, MANDALAJATI DISTRICT, BANDUNG CITY
Get PDFThis study aims to analyze the influence of accounting literacy on the quality of financial statements at UPPKA in Pasir Impun Village, Mandalajati District, Bandung City. The research background is based on the phenomenon of low accounting understanding at UPPKA which often has an impact on the preparation of financial statements that are not in accordance with standards. In fact, quality financial statements are an important instrument in decision making, access to capital, and business sustainability. The research method used is a quantitative approach with a type of causal associative research. The data was collected through a questionnaire distributed to UPPKA in Pasir Impun Village, Mandalajati District, Bandung City, which has been established for at least two years and compiled financial statements. The number of samples was determined using a census of 30 respondents. The collected data were analyzed using correlation coefficients, determination coefficients, simple linear regression and hypothesis testing. The results of the study showed that accounting literacy had an effect on the quality of financial statements at UPPKA in Pasir Impun Village, Mandalajati District, Bandung City. The higher the level of accounting literacy that UPPKA has, the better the quality of the financial statements produced, especially in terms of relevance, reliability, comparability, and comprehension. These findings strengthen the theory that accounting literacy is an important competency for UPPKA in improving business transparency and accountability. This research makes a practical contribution to UPPKA to improve accounting understanding through training and mentoring, as well as for local governments in formulating policies that support the improvement of the quality of UPPKA\u27s financial statements. In addition, this research also provides novelty in the local context, because it specifically researches UPPKA in Pasir Impun Village, Mandalajati District, Bandung City
PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN: STUDI PADA PERUM DAMRI KANTOR CABANG BANDUNG
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh kompensasi dan motivasi terhadap kinerja karyawan pada Perusahaan Umum (Perum) DAMRI Kantor Cabang Bandung. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode deskriptif verifikatif. Populasi dalam penelitian ini berjumlah 348 karyawan, dengan sampel sebanyak 78 responden yang dipilih menggunakan teknik simple random sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis menggunakan program SPSS dengan uji validitas, reliabilitas, analisis jalur (path analysis), serta uji t dan uji F. Hasil penelitian menunjukkan bahwa kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai t hitung sebesar 4,721 dan signifikansi 0,000. Motivasi juga berpengaruh positif dan signifikan terhadap kinerja dengan nilai t hitung sebesar 2,878 dan signifikansi 0,005. Secara simultan, kompensasi dan motivasi berpengaruh signifikan terhadap kinerja karyawan dengan nilai F hitung sebesar 48,645 dan koefisien determinasi (R²) sebesar 0,565. Hal ini berarti kedua variabel tersebut menjelaskan 56,5% variasi kinerja karyawan. Temuan ini menegaskan bahwa peningkatan kompensasi dan motivasi yang seimbang dapat mendorong kinerja karyawan yang lebih optimal di lingkungan Perum DAMRI Kantor Cabang Bandung
ANALISIS PENERAPAN TEKNOLOGI INFORMASI DALAM AKUNTANSI SEKTOR PUBLIK: SYSTEMATIC LITERATURE REVIEW
Get PDFDigital transformation in the public sector has become an urgent global agenda, particularly in addressing the demands for transparency, accountability, and efficiency in governance. This study aims to identify trends, enabling factors, and challenges in the adoption of information technology (IT) in public sector accounting through a Systematic Literature Review (SLR) approach. A total of 38 reputable Scopus-indexed international articles published between 2019 and 2025 were analyzed to map research developments in this field. The findings reveal that technologies such as cloud computing, blockchain, artificial intelligence (AI), and e-government have become the main focus in enhancing the effectiveness of public accounting systems. The studies highlight the role of IT in strengthening administrative efficiency, improving service quality, and fostering institutional innovation. However, IT implementation in the public sector faces complex challenges, including organizational resistance, limited digital infrastructure, and human resource readiness. The analysis further emphasizes that successful IT adoption depends not only on technical aspects but also on institutional preparedness, leadership support, and organizational culture change. This study provides a scientific foundation for formulating digitalization strategies in the public sector while underscoring the importance of a holistic approach to optimizing the role of IT in strengthening transparent and sustainable public sector accounting governance
INTEGRATING SOCIAL MEDIA MARKETING, PURCHASE INTENTION, BRAND LOVE AND BRAND LOYALTY IN FAST FOOD RESTAURANTS
Get PDFIn the rapidly evolving fast-food industry, leveraging social media marketing has become crucial for building strong consumer relationships. This study aims to examine the influence of social media marketing on brand love, purchase intention, and brand loyalty, as well as to investigate the mediating roles of brand love and purchase intention in the relationship between social media marketing and brand loyalty. A quantitative approach was employed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. Data were collected from 203 respondents who are active social media users and fast-food restaurant consumers. The results reveal that social media marketing significantly enhances brand love and purchase intention, yet it does not have a direct effect on brand loyalty. Among the factors analyzed, brand love emerged as the most dominant predictor of brand loyalty, followed by purchase intention. Mediation analysis further confirms that both brand love and purchase intention effectively mediate the impact of social media marketing on brand loyalty. These findings underscore the importance of crafting social media strategies that foster emotional attachment and encourage purchase intentions, thereby establishing a foundation for long-term consumer loyalty. This research contributes to the advancement of digital marketing theory and offers practical guidance for companies seeking to optimize social media platforms to build sustainable consumer relationships
IMPLEMENTASI REFORMASI BIROKRASI DALAM MEWUJUDKAN TATA KELOLA PEMERINTAHAN YANG BAIK (GOOD GOVERNANCE) DI INDONESIA: SEBUAH KAJIAN LITERATUR
Get PDFReformasi birokrasi menjadi langkah strategis yang sangat penting untuk memperkuat tata kelola pemerintahan yang baik (good governance) di Indonesia. Urgensi penelitian ini berangkat dari masih lemahnya efektivitas birokrasi dalam memberikan pelayanan publik yang transparan, akuntabel, dan efisien. Penelitian ini bertujuan untuk mengkaji secara mendalam keterkaitan antara implementasi reformasi birokrasi dan pencapaian good governance melalui pendekatan kajian literatur. Jenis penelitian ini adalah penelitian kualitatif dengan metode systematic literature review yang menganalisis berbagai jurnal nasional dan internasional yang relevan dengan topik. Data yang digunakan merupakan data sekunder yang diperoleh dari artikel ilmiah terindeks SINTA, Scopus, dan sumber akademik lain yang diterbitkan dalam kurun waktu 2015–2025. Literatur dipilih berdasarkan kriteria inklusi relevansi topik, konteks Indonesia, dan kualitas publikasi. Hasil kajian menunjukkan bahwa reformasi birokrasi memiliki pengaruh signifikan terhadap peningkatan good governance, khususnya melalui empat dimensi utama: restrukturisasi kelembagaan, penguatan sumber daya manusia aparatur, transformasi budaya kerja, dan transparansi publik. Selain itu, ditemukan hubungan timbal balik di mana good governance juga memperkuat keberlanjutan reformasi birokrasi. Implikasi dari penelitian ini menunjukkan bahwa keberhasilan reformasi birokrasi tidak hanya bergantung pada perubahan struktural, tetapi juga pada transformasi nilai, integritas aparatur, serta inovasi pelayanan publik berbasis digital untuk mewujudkan pemerintahan yang bersih dan responsif terhadap masyarakat
IMPLEMENTATION OF JEMPOL MODEL IN BRANDING COCONUT SUGAR IN NGORAN VILLAGE, BLITAR REGENCY
Get PDFNgoran Village in Nglegok District, Blitar Regency, has long been recognized as a center of coconut sugar production since the pre-independence era. However, artisans continue to market their products traditionally in bulk without strong brand identity, which reduces competitiveness in the modern market. This highlights the urgency of structured branding strategies. This study aims to design the JEMPOL Model (Jelajah Pasar, Eksplorasi Identitas, Merk, Promosi, Olah Pelanggan, dan Loyalitas) as a branding strategy for coconut sugar products. This research employed a qualitative case study approach involving 20 coconut sugar artisans selected through purposive sampling. Data were collected through direct observation and in-depth interviews, then analyzed using thematic analysis to identify key challenges and opportunities in branding development. The findings revealed that artisans face limitations in market access, product identity management, and promotional practices. These results align with previous studies that emphasize the importance of branding and marketing communication in empowering local small-scale industries to compete more effectively, thereby confirming the relevance of brand equity theory in this context. The JEMPOL Model offers a structured branding strategy that can strengthen product image, expand market networks, and improve the competitiveness of coconut sugar artisans in Ngoran Village
ARTIFICIAL INTELLIGENCE INTEGRATION IN TALENT MANAGEMENT AND HUMAN RESOURCE DEVELOPMENT: A MULTI-CASE QUALITATIVE STUDY IN INDONESIA’S BANKING INDUSTRY
Get PDFThis study aims to explore how Artificial Intelligence (AI) is integrated into talent management and human resource development (HRD) within Indonesia’s banking sector, covering both conventional and digital banks. This phenomenon is increasingly relevant due to the acceleration of digital transformation, intensifying competition in the financial industry, and the growing demand for adaptive HR governance. A qualitative multi-case study design was employed. Data were collected through in-depth interviews with HR managers, HR staff, and digital transformation project leaders in five banks (three major conventional banks and two digital banks), complemented by participant observation and organizational document analysis. Purposive sampling was applied with criteria of at least two years of experience in HR or digital transformation, later expanded through snowball sampling until data saturation was achieved. Data analysis followed a thematic approach, strengthened by triangulation of methods and sources to enhance validity. The findings reveal that AI significantly accelerates recruitment processes, enables data-driven career pathing, and provides measurable feedback for competency development. Digital banks demonstrate greater adaptability in adopting AI due to their agile culture and technological readiness, whereas conventional banks face obstacles related to infrastructure limitations, bureaucracy, and employee resistance. Beyond opportunities, the study also identifies risks of algorithmic bias and ethical concerns requiring fairness, explainability, and human oversight. Theoretically, this study contributes by extending the Technology-Organization-Environment (TOE) framework and STAR-HRIS Society 5.0, while incorporating Indonesia’s cultural context into the understanding of AI adoption. Practically, the findings provide strategic guidance for banks especially HR managers and regulators in designing inclusive, ethical, and sustainable HRD strategies. Future research is recommended to assess the long-term dynamics of AI adoption and its impact on employee engagement
PERAN KOMUNIKASI PEMASARAN TERPADU DALAM MEMPERKUAT EKUITAS MEREK DI ERA MEDIA SOSIAL: SUATU TINJAUAN LITERATUR SISTEMATIS
Get PDFPerkembangan media sosial membuat cara perusahaan berkomunikasi dengan masyarakat berubah besar. Dulu, promosi cukup lewat iklan di TV, radio, atau koran. Sekarang, orang lebih sering melihat dan berinteraksi dengan merek lewat platform seperti Instagram, TikTok, atau X. Di sinilah konsep Integrated Marketing Communication (IMC) jadi penting, karena perusahaan perlu memastikan semua pesan yang disampaikan—baik lewat iklan, konten digital, maupun interaksi online—tetap konsisten dan selaras dengan identitas merek. Artikel ini meninjau beberapa penelitian yang membahas hubungan antara IMC, media sosial, dan brand equity (nilai merek di mata konsumen). Dari hasil telaah, bisa disimpulkan bahwa penerapan IMC yang baik di media sosial dapat meningkatkan kesadaran, loyalitas, dan kepercayaan terhadap merek. Tapi, hal itu hanya bisa tercapai kalau pesan yang dibangun terasa jujur, relevan, dan disesuaikan dengan konteks budaya. Pada intinya media sosial bukan cuma tempat promosi, tapi juga ruang untuk membangun hubungan dan kepercayaan antara merek dan konsumennya.
KEPUASAN KERJA SEBAGAI MEDIATOR KOMITMEN ORGANISASIONAL DAN KESIAPAN INDIVIDU MENGHADAPI PERUBAHAN TERHADAP KINERJA KARYAWAN PT ANGKASA PURA AVIASI
Get PDFPenelitian ini bertujuan untuk menganalisis peran kepuasan kerja sebagai mediator dalam hubungan antara komitmen organisasional dan kesiapan individu menghadapi perubahan terhadap kinerja karyawan pada PT Angkasa Pura Aviasi. Jenis penelitian ini adalah kuantitatif eksplanatori dengan pendekatan statistik objektif untuk menguji pengaruh langsung dan tidak langsung antar variabel. Populasi penelitian mencakup 182 karyawan organik hasil alih status dari PT Angkasa Pura II, dengan sampel sebanyak 126 responden yang ditentukan melalui metode proportional random sampling. Data dikumpulkan menggunakan kuesioner tertutup berskala Likert lima poin, mencakup empat variabel utama: komitmen organisasional, kesiapan menghadapi perubahan, kepuasan kerja, dan kinerja karyawan. Analisis data dilakukan dengan Structural Equation Modeling–Partial Least Squares (SEM-PLS) menggunakan SmartPLS untuk menguji validitas, reliabilitas, serta hubungan kausal antar variabel. Hasil penelitian menunjukkan bahwa komitmen organisasional dan kesiapan individu menghadapi perubahan berpengaruh signifikan terhadap kepuasan kerja dan kinerja karyawan. Temuan ini mengindikasikan bahwa semakin tinggi komitmen dan kesiapan karyawan dalam menghadapi perubahan, semakin tinggi pula tingkat kepuasan dan kinerja mereka. Selain itu, kepuasan kerja terbukti berperan sebagai mediator yang memperkuat hubungan antara komitmen organisasional dan kesiapan menghadapi perubahan terhadap kinerja. Dengan demikian, penelitian ini menegaskan pentingnya peningkatan kepuasan kerja melalui pengelolaan aspek psikologis dan kesiapan karyawan dalam proses transformasi organisasi guna mencapai kinerja optimal di lingkungan kerja yang dinamis