E-QIEN - Jurnal Ekonomi dan Bisnis
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Consumer Analysis Of Batik Pring Sedapur For Understanding Business Strategies
No full textThis study aims to analyze the demographics and purchasing habits of Batik Pring Sedapur customers based on the customer perspective of the balanced scorecard (BSC). The analysis emphasizes two things: (1) customer core measurement consists of consumer satisfaction, loyalty, and acquisition, and (2) Customer values and profitability. Based on the purpose of the study, the data, and the respondents of the research, mixed methods is the suitable approach to use. The data will be analyzed using descriptive statistics to explain the respondent\u27s answer, and the balanced scorecard (BSC) theory, especially from the customer perspective, will be used when presenting and analyzing the data. Batik Pring Sedapur Magetan offers opportunities in specialized product development for women, training and education in batik production, optimized digital marketing and social media, customer loyalty programs, enhanced customer engagement, expanded product selection, increased design customization services, batik village as cultural tourism, segmented targeting, emphasizing quality as a selling point, developing eco-friendly and sustainable batik, and international market appeal
Peran Implikasi Good Corporate Governance dalam Pendeteksian Fraudulent Financial Statement Menggunakan Fraud Hexagon Theory
No full textDetecting fraudulent financial statements in Indonesia’s property, real estate, and construction sector during 2017–2023, this study adopts the Fraud Hexagon Theory with the moderating role of Good Corporate Governance (GCG). The six fraud elements are measured using the following proxies: personal financial need (pressure), effective monitoring (opportunity), auditor change (rationalization), director change (capability), CEO duality (arrogance), and political connection (collusion). GCG is examined as a moderator to assess whether it strengthens or weakens the relationship between these fraud factors and financial statement fraud. A total of 205 observations from 34 IDX-listed firms were analyzed using multiple linear regression and moderation analysis via SPSS version 26. The results show that none of the six fraud hexagon components have a significant direct effect on fraudulent financial statements. However, GCG is found to moderate and weaken the influence of political connections on financial fraud, though it fails to moderate other fraud elements. This suggests that while GCG can serve as a safeguard against politically driven fraud, it is not consistently effective across all fraud dimensions. Future research should refine fraud detection models by exploring alternative variables and enhancing the operationalization of fraud proxies within the Fraud Hexagon framework
The Moderating Role Of Knowledge Sharing On The Influence Of Competency And Worklife Balance On Organizational Citizenship Behavior (OCB)
Full text linkThis research aims to analyze the role of knowledge sharing in moderating the influence of competence and work-life balance on Organizational Citizenship Behavior (OCB)_ in BKD Central Java Province. The research population was 145 people, all of whom were BKD employees of Central Java Province. The sampling technique was carried out using purposive sampling, based on the criteria of employees with a minimum education of Diploma III and work experience of at least (3) three years, a total of 106 employees. The SPSS version 22 program was used for data analysis in the form of multiple linear regression. The research results show that competence has a positive and significant effect on OCB, work-life balance has no effect on OCB, knowledge sharing is not a variable that moderates the effect of competence on OCB but acts as a moderating variable on the effect of work-life balance on OCB. Knowledge sharing strengthens the influence of work-life balance on OCBPenelitian ini bertujuan untuk menganalisis peran berbagi pengetahuan dalam memoderasi pengaruh kompetensi dan keseimbangan kehidupan kerja terhadap Organizational Citizenship Behavior (OCB)_ di BKD Provinsi Jawa Tengah. Populasi penelitian sebanyak 145 orang yang seluruhnya merupakan pegawai BKD Provinsi Jawa Tengah. Teknik pengambilan sampel dilakukan dengan menggunakan purposive sampling, berdasarkan kriteria pegawai yang berpendidikan minimal Diploma III dan pengalaman kerja minimal (3) tiga tahun, berjumlah 106 pegawai. Program SPSS versi 22 digunakan untuk analisis data berupa regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap OCB, work-life balance tidak berpengaruh terhadap OCB, berbagi pengetahuan bukan merupakan variabel yang memoderasi pengaruh kompetensi terhadap OCB namun berperan sebagai variabel moderasi terhadap pengaruh pekerjaan. -keseimbangan hidup di OCB. Berbagi pengetahuan memperkuat pengaruh work-life balance terhadap OC
Tinjaun Perbandingan Perlakuan Insentif Pajak Mobil Listrik Berbasis Sustainable Approach dalam Meningkatkan Program Indonesia Net Zero Emission Pada 2060 (Studi Pada Negara ASEAN): Pemanasan Global
Full text linkGlobal warming is a phenomenon that has attracted world attention recently. Electric cars are an environmentally friendly form of future transportation. The government is committed to increasing the attractiveness of electric vehicles, accelerating the transition from fossil energy to electric energy by providing tax incentives for electric cars. This is also done in other ASEAN countries. The aim of this research is to analyze the electric car incentive policy implemented in Indonesia and analyze best practices in policy development which are then reviewed based on comparisons with ASEAN countries. This research uses a qualitative descriptive method. The types of data in this research are primary data and secondary data. The data analysis method used is comparative descriptive analysis. Indonesia, Singapore, Thailand and Malaysia implement different policies to support the adoption of electric vehicles, adjusted to the conditions and priorities of the governments of each country. The electric car tax incentive has had an impact on the adoption of electric cars, even though currently Indonesia has not shown a significant reduction in carbon emissions. Tax incentive policies have the potential to be effective in the long term, especially if supported by infrastructure improvements and synergy between financial incentives and community readiness.Pemanasan global merupakan fenomena yang menarik perhatian dunia akhir-akhir ini. Mobil listrik merupakan salah satu bentuk transportasi masa depan yang ramah lingkungan. Pemerintah berkomitmen untuk meningkatkan daya tarik kendaraan listrik, mempercepat transisi dari energi fosil ke energi listrik dengan memberikan insentif pajak untuk mobil listrik. Hal serupa juga dilakukan di negara-negara ASEAN lainnya. Tujuan dari penelitian ini adalah untuk menganalisis kebijakan insentif mobil listrik yang diterapkan di Indonesia dan menganalisis praktik terbaik dalam pengembangan kebijakan yang kemudian dikaji berdasarkan perbandingan dengan negara-negara ASEAN. Penelitian ini menggunakan metode deskriptif kualitatif. Jenis data dalam penelitian ini adalah data primer dan data sekunder. Metode analisis data yang digunakan adalah analisis deskriptif komparatif. Indonesia, Singapura, Thailand, dan Malaysia menerapkan kebijakan berbeda untuk mendukung adopsi kendaraan listrik, disesuaikan dengan kondisi dan prioritas pemerintah masing-masing negara. Insentif pajak mobil listrik berdampak pada adopsi mobil listrik, meski saat ini Indonesia belum menunjukkan penurunan emisi karbon yang signifikan. Kebijakan insentif pajak berpotensi efektif dalam jangka panjang, terutama jika didukung oleh perbaikan infrastruktur dan sinergi antara insentif finansial dan kesiapan masyarakat
STRATEGI PENINGKATAN KINERJA PERSONEL SANDI KAMAR SANDI INTELIJEN PANGKALAN TNI ANGKATAN UDARA ADI SOEMARMO, SURAKARTA
Full text linkThe preparation of cryptography personnel in the Cryptography Intelligence Room of Adi Soemarmo Air Force Base is crucial for ensuring professional execution of their duties. Leadership plays a vital role in setting policies, while cryptography personnel must maintain high awareness and determination to enhance their capabilities. To achieve optimal performance, human resource improvements are needed in terms of skills, knowledge, and attitude. This research aims to identify the factors causing the suboptimal performance of Cipher Personnel in the Cryptography Intelligence Room of Adi Soemarmo Air Force Base and develop strategies to enhance their effectiveness. A qualitative research method, often referred to as naturalistic inquiry, is used to analyze these issues. The study results indicate that the performance of Cryptography Personnel in handling encryption activities at Adi Soemarmo Air Force Base can be assessed in three key areas. First, their skills are generally good but require further development, particularly in cyber-related cryptographic analysis, which remains suboptimal in execution. Second, their knowledge is strong, as they possess fundamental expertise in encryption, including cipher machine operation, encryption security, and administrative procedures. Lastly, their attitude is largely positive—marked by honesty, responsibility, and openness to feedback. However, some personnel still need improvement in professional demeanor. To enhance performance, continuous training and skill development in cybersecurity and cryptographic analysis are essential. Strengthening knowledge through advanced learning programs and fostering a more disciplined and adaptable mindset among personnel will further optimize their contributions to encryption-related operations
Peran Kepemilikan Keluarga Dalam Memoderasi Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan
No full textDetecting potential financial reporting fraud in the IDX-listed real estate and property firms between 2019 and 2023, this study applies the Fraud Pentagon Theory. Five components of fraud are identified by the model: leverage as a proxy for pressure, poor monitoring as a proxy for opportunity, rationalization as a proxy for auditor changes, capacity as a proxy for board changes, and hubris as a proxy for CEO duality. Family ownership is employed as a moderating variable to ascertain if it strengthens or weakens the correlation between financial statement fraud and the Fraud Pentagon components. SPSS version 25 was utilized to perform the logistic regression analysis in this quantitative investigation. The 58 businesses that comprise the sample were chosen through the use of purposeful sampling. The results show that while poor monitoring and auditor changes have a considerable favorable influence on financial statement fraud, leverage, board changes, and CEO duality have no discernible effect. Furthermore, family ownership cannot reduce the impact of other factors on fraud; it can only reduce the association between board changes and financial statement fraud. These results suggest that family ownership is not always effective in preventing financial statement fraud, especially in companies with high leverage or weak internal monitoring. This study recommends that future research consider other relevant variables for analyzing financial statement fraud.
Keywords: Fraud Pentagon, Financial Statement Fraud, Family OwnershipDetecting potential financial reporting fraud in the IDX-listed real estate and property firms between 2019 and 2023, this study applies the Fraud Pentagon Theory. Five components of fraud are identified by the model: leverage as a proxy for pressure, poor monitoring as a proxy for opportunity, rationalization as a proxy for auditor changes, capacity as a proxy for board changes, and hubris as a proxy for CEO duality. Family ownership is employed as a moderating variable to ascertain if it strengthens or weakens the correlation between financial statement fraud and the Fraud Pentagon components. SPSS version 25 was utilized to perform the logistic regression analysis in this quantitative investigation. The 58 businesses that comprise the sample were chosen through the use of purposeful sampling. The results show that while poor monitoring and auditor changes have a considerable favorable influence on financial statement fraud, leverage, board changes, and CEO duality have no discernible effect. Furthermore, family ownership cannot reduce the impact of other factors on fraud; it can only reduce the association between board changes and financial statement fraud. These results suggest that family ownership is not always effective in preventing financial statement fraud, especially in companies with high leverage or weak internal monitoring. This study recommends that future research consider other relevant variables for analyzing financial statement fraud.
Keywords: Fraud Pentagon, Financial Statement Fraud, Family Ownershi
Analisis Efektivitas Program Skill Development Center (SDC) Terhadap Penurunan Angka Pengangguran Terdidik di Kota Surakarta: Analisis Efektivitas Program Skill Development Center (SDC) Terhadap Penurunan Angka Pengangguran Terdidik di Kota Surakarta
No full textSkill Development Center is one of the priority programs aimed at overcoming employment problems. Academic (training institutions), business (industrial world), government (government), and community (professional association) are the four key entities that are stakeholders in enhancing HR capability. Analyzing how well the SDC program works to lower educated unemployment in Surakarta City is the aim of this study. This study employed a qualitative literature study approach as its research methodology. Investigating the state of natural objects is known as qualitative research. The Surakarta City Central Statistics Agency\u27s data documentation, the Surakarta City Manpower Office\u27s data, and scholarly publications were the data collecting methods employed in this study. The Surakarta City Central Statistics Agency\u27s (BPS) official statistics data serves as the primary source of information. The policy implementation theory of Van Meter and Van Horn (1975) is applied in this study. This theory describes the elements that affect how well public policies work, including the policy\u27s goals and scale, available resources, interorganizational communication, the traits of implementing agents, social, political, and economic circumstances, and the attitudes of implementers. The SDC program is able to reduce the number of educated unemployed in Surakarta City, because the unemployment rate has decreased in the past three years.
Skill Development Center merupakan salah satu program prioritas yang ditujukan untuk mengatasi permasalahan ketenagakerjaan. Academic (Lembaga diklat), Business (Dunia industri), Government (pemerintah), dan Community (asosiasi profesi) adalah empat entitas kunci yang menjadi pemangku kepentingan dalam meningkatkan kemampuan sumber daya manusia. Tujuan studi ini adalah menganalisis sejauh mana program SDC efektif dalam mengurangi pengangguran berpendidikan/ pengangguran terdidik di Kota Surakarta. Studi ini menggunakan pendekatan studi literatur kualitatif sebagai metodologi penelitian. Penelitian kualitatif merupakan metode yang digunakan untuk menyelidiki keadaan objek alamiah. Data yang digunakan dalam studi ini diperoleh dari dokumen data Badan Pusat Statistik Kota Surakarta, data dari Kantor Tenaga Kerja Kota Surakarta, dan publikasi ilmiah. Data statistik resmi Badan Pusat Statistik (BPS) Kota Surakarta menjadi sumber informasi utama. Teori implementasi kebijakan Van Meter dan Van Horn (1975) diterapkan dalam penelitian ini. Teori ini menjelaskan unsur-unsur yang mempengaruhi efektivitas kebijakan publik, termasuk tujuan dan skala kebijakan, sumber daya yang tersedia, komunikasi antarorganisasi, karakteristik pelaksana kebijakan, kondisi sosial, politik, dan ekonomi, serta sikap para pelaksana. Program SDC mampu mengurangi jumlah pengangguran terdidik di Kota Surakarta, karena angka pengangguran semakin berkurang selama ini
Analisis Kepuasan Konsumen Terhadap Pelayanan Pengurusan Kacamata BPJS Pada Optik
Full text linkThis research aims to analyze consumer satisfaction with BPJS glasses management services at Optik Matahari, Ilir Village, Gunungsitoli City. The background to this research is the development of health technology and an increasingly integrated service system, including the government\u27s efforts through BPJS Health to provide glasses facilities for BPJS participants. Optik Matahari as one of the BPJS partners in Gunungsitoli City plays an important role in providing this service. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that there are several factors that influence consumer satisfaction, including service quality, waiting time, ease of processing, price, and communication between consumers and officers. Although most consumers are satisfied with the services provided, there are several complaints regarding limited lens size variants and discrepancies between the doctor\u27s prescription and the results of re-examination at the optician. Apart from that, several consumers also complained about denial of service when submitting glasses claims before the two year period. This research provides recommendations for increasing consumer satisfaction, including by improving the availability of lens variants, increasing the correspondence between doctor\u27s prescriptions and re-examination results, and providing clearer information regarding the BPJS glasses claims policy. With these improvements, it is hoped that Optik Matahari can improve the quality of its services and maintain customer loyalty.Penelitian ini bertujuan untuk menganalisis kepuasan konsumen terhadap pelayanan pengurusan kacamata BPJS di Optik Matahari, Kelurahan Ilir Kota Gunungsitoli. Latar belakang penelitian ini adalah perkembangan teknologi kesehatan dan sistem pelayanan yang semakin terpadu, termasuk upaya pemerintah melalui BPJS Kesehatan dalam menyediakan fasilitas kacamata bagi peserta BPJS. Optik Matahari sebagai salah satu mitra BPJS di Kota Gunungsitoli berperan penting dalam menyediakan layanan ini. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui wawancara, observasi, dan studi dokumentasi.
Hasil penelitian menunjukkan bahwa terdapat beberapa faktor yang mempengaruhi kepuasan konsumen, antara lain kualitas pelayanan, waktu tunggu, kemudahan proses pengurusan, harga, dan komunikasi antara konsumen dengan petugas. Meskipun sebagian besar konsumen merasa puas dengan pelayanan yang diberikan, terdapat beberapa keluhan terkait keterbatasan varian ukuran lensa dan ketidaksesuaian antara resep dokter dan hasil pemeriksaan ulang di optik. Selain itu, beberapa konsumen juga mengeluhkan adanya penolakan pelayanan ketika mengajukan klaim kacamata sebelum periode dua tahun.
Penelitian ini memberikan rekomendasi untuk meningkatkan kepuasan konsumen, antara lain dengan memperbaiki ketersediaan varian lensa, meningkatkan kesesuaian antara resep dokter dan hasil pemeriksaan ulang, serta memberikan informasi yang lebih jelas terkait kebijakan klaim kacamata BPJS. Dengan perbaikan ini, diharapkan Optik Matahari dapat meningkatkan kualitas pelayanannya dan mempertahankan loyalitas pelanggan
Pengaruh Kepemimpinan dan Kepuasan Kerja terhadap Kinerja Karyawan dengan Komitmen Organisasi sebagai Variabel Intervening pada BPS Provinsi Sumatera Barat
No full textPenelitian ini bertujuan untuk menjelaskan pengaruh kepemimpinan dan kepuasan kerja terhadap kinerja pegawai dengan komitmen organisasi sebagai variabel intervening pada Badan Pusat Statistik Provinsi Sumatera Barat. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner yang melibatkan 82 responden dari BPS Provinsi Sumatera Barat. Teknik pengumpulan data yang digunakan adalah melalui penyebaran kuesioner yaitu dengan mengedarkan daftar pernyataan yang ditujukan kepada pegawai untuk memperoleh data yang lebih baik. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis SEM (Structural Equation Model) yang dioperasikan melalui program SMARTPLS. Hasil penelitian menunjukkan bahwa variabel kepemimpinan dan kepuasan kerja tidak berpengaruh signifikan terhadap kinerja pegawai, kepemimpinan tidak berpengaruh signifikan terhadap komitmen organisasi, kepuasan kerja berpengaruh signifikan terhadap komitmen organisasi, komitmen organisasi berpengaruh signifikan terhadap kinerja pegawai, komitmen organisasi tidak mampu memediasi kepemimpinan terhadap kinerja pegawai, dan komitmen organisasi mampu memediasi kepuasan kerja terhadap kinerja pegawai pada Badan Pusat Statistik Provinsi Sumatera Barat.Penelitian ini bertujuan untuk menjelaskan pengaruh kepemimpinan dan kepuasan kerja terhadap kinerja karyawan dengan komitmen organisasi sebagai variabel intervensi pada Badan Pusat Statistik Provinsi Sumatera Barat. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuisioner sejumlah 82 responden pada karyawan BPS Provinsi Sumatera Barat. Teknik pengumpulan data yang digunakan adalah melalui penyebaran kuisioner, yaitu mengedarkan daftar pernyataan yang ditujukan kepada pegawai untuk mendapatkan data yang lebih baik. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis SEM ( Structural Equation Model ) yang dioperasikan melalui program SMARTPLS. Hasil penelitian menunjukkan bahwa variabel kepemimpinan dan kepuasan kerja tidak berpengaruh signifikan terhadap kinerja karyawan, kepemimpinan tidak berpengaruh signifikan terhadap komitmen organisasi, kepuasan kerja berpengaruh signifikan terhadap komitmen organisasi, komitmen organisasi berpengaruh signifikan terhadap kinerja karyawan, komitmen organisasi tidak mampu memediasi kepemimpinan terhadap kinerja karyawan, dan komitmen organisasi mampu memediasi kepuasan kerja terhadap kinerja pegawai pada Badan Pusat Statistik Provinsi Sumatera Barat
Bahasa Inggris
No full textThe purpose of this study is to use the Business Model Canvas (BMC) approach for resource optimization in order to build a closed-loop system-based business model for a dairy farm in Sarangan, Magetan. The methodology of this study employs a qualitative approach and descriptive analysis, incorporating field research to understand the operational conditions of the farm and in depth interviews with relevant stakeholders to collect data. This work uses BMC to design a business model that promotes both environmental sustainability and livestock operating efficiency. The findings demonstrate that implementing a closed-loop system can maximize the utilization of organic waste as feed or fertilizer, minimize resource waste, and increase the efficiency of milk production. By implementing BMC, we have discovered a business model that integrates the principles of the circular economy, enhancing value for cattle and their surrounding communities, and fostering sustainability in the long term. Consequently, this study aids in the creation of a cattle business model that is more efficient and ecologically beneficial