Ebisma (Economics, Business, Management, & Accounting Journal)
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Analisis Pengendalian Kualitas dalam Menjaga Mutu Produk Furniture pada CV Java Teak Furnindo
Full text linkProduct Quality Control is a very important process in the manufacturing industry. Good product quality increases consumer satisfaction and improves the company's reputation. This research is motivated by the importance of product quality in the manufacturing industry so that the products produced meet the expected quality so that they meet customer expectations and needs. The purpose of this research was to determine the implementation of Product Quality Control at CV Java Teak Furnindo, what factors influence product quality, and what efforts are made to maintain the quality of furniture products so that their quality is maintained. The research method is qualitative Analysis with a Descriptive Approach. The data collection techniques used are observation and interviews. There are two data sources used, namely Primary Data Sources and Secondary Data Sources.The Primary data source was obtained from CV Java Teak Furnindo as the research object. secondary data sources come from scientific journals, articles and books. The results of this research show that several factors influence product quality, starting from raw materials, human resources, machines and technology, use of quality materials. There are several efforts made to maintain the quality of furniture products, namely by using quality raw materials, monitoring the production process, developing a quality management system, and developing human resources
Pengaruh Kualitas Produk terhadap Keputusan Pembelian di Toko Moro Bootwear Jambi
Full text linkThis study aims to determine the extent to which product quality influences consumer purchasing decisions at the Moro Bootwear Store in Jambi. The approach used was quantitative, using descriptive and associative methods. The sampling technique used was accidental sampling, with 68 respondents, and data processing was performed using IBM SPSS version 25 software.
The results of the validity and reliability tests indicated that all instruments used in the questionnaire were valid and reliable. The Pearson correlation test yielded a value of 0.712, indicating a strong and positive relationship between product quality and purchasing decisions. The coefficient of determination (R²) of 0.507 indicates that 50.7% of the purchasing decision variables can be explained by product quality. Furthermore, the t-test results showed a calculated t-value of 8.240 with a significance level of 0.000 <0.05, indicating that product quality significantly influences purchasing decisions.
Based on these results, it can be concluded that product quality plays a significant role in influencing consumer purchasing decisions. Therefore, the manager of the Moro Bootwear Jambi Shop is advised to continue to improve product quality aspects such as design, comfort, durability, and raw materials in order to maintain consumer loyalty and increase business competitiveness
Pengaruh Tekanan Karyawan dan Tekanan Pemegang Saham terhadap Sustainability Reporting
Full text linkThis study aims to analyze the influence of employee pressure and shareholder pressure on sustainability reporting. The background of this research is based on the increasing demand for transparency in non-financial reporting that encompasses environmental, social, and governance (ESG) aspects amid growing global awareness of sustainability issues. This study employs a quantitative approach with causal associative research design. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Sustainability reporting is measured based on the Global Reporting Initiative (GRI) Standards indicators, while employee pressure is measured using the natural logarithm of the number of employees, and shareholder pressure is measured through the proportion of shares held by institutional investors
Pengetahuan Literasi Keuangan dalam Perilaku Konsumtif Pribadi Mahasiswa Universitas Pendidikan Indonesia
Full text linkTemuan dari penelitian ini mengindikasikan adanya hubungan pengaruh literasi keuangan terhadap perilaku konsumtif dan kemampuan pengelolaan keuangan di kalangan mahasiswa program studi akuntansi Universitas Pendidikan Indonesia. Penelitian ini dilakukan dengan pendekatan kualitatif metode survei melalui penyebaran kuesioner dengan jumlah responden sebanyak 47 mahasiswa. Penelitian ini menghasilkan temuan bahwa literasi keuangan memiliki hubungan negatif terhadap perilaku konsumtif. Sebaliknya, literasi keuangan memiliki hubungan positif terhadap kemampuan pengelolaan keuangan. Sehingga dapat disimpulkan bahwa mahasiswa dengan tingkat literasi yang baik, cenderung mampu dalam membatasi diri dari perilaku konsumtif dan dapat mengelola keuangannya dengan lebih terstruktur. Temuan ini menegaskan pentingnya literasi keuangan dalam membentuk perilaku keuangan mahasiswa yang bijak
Pengaruh Pemberian Insentif Terhadap Disiplin Kerja Guru Karyawan di SMP Muhammadiyah Al Mujahidin
Full text linkSMP Muhammadiyah Al Mujahidin is a leading school in Gunungkidul Regency which has 60 teachers and 52 employees. In terms of payroll systems tend to differ between statuses. There are three groups or levels in employee status including Teachers/Contract employees, Teachers/Temporary Employees of the Foundation, Teachers/Permanent Employees of the Foundation. The three levels of status clearly affect the receipt of their respective salaries. In addition to class, incentives also greatly affect the amount of salary received by each teacher/employee. The research subjects were some teachers and employees at SMP Muhammadiyah Al Mujahidin with details of 34 teachers and 23 employees. The data taken is data on receiving teacher and employee incentives in September 2022 using the sampling method through interviews with selected teachers and employees and the school treasurer, still with the permission of the school principal. The results showed that of the 57 samples through statistical tests with SPSS software, there is a relationship between intensive giving and work discipline with a correlation of 0.651 (correlation is significant at the 0.01 level (2-tailed)
Analisis Pengaruh Kepemimpinan Birokrasi Terhadap Kinerja Pegawai Melalui Kepuasan Kerja Sebagai Variabel Intervening (Studi Kasus pada Kantor Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Jambi)
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan birokrasi terhadaplKinerja pegawailmelalui kepuasan kerja sebagai variabel intervening pada kantor Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Jambi. Jenis Penelitian ini adalah Penelitian Kuantitatif dengan Populasi sebanyak 52 Orang pegawai kantor Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Jambi. Pengujuan hipotesis menggunakan teknik analisis deskriptif dengan menggunakan aplikasi SmartPLS 4.0 sebagai alat pengolahan data Uji Outer Model yaitu Convergent Validity, Discriminant Validity, Composite Realibility dan Uji Inner Model yaitu R Square dan Q Square. Hasil penelitian ini menunjukkan bahwa kepemimpinan birokrasi berpengaruh positif dan signifikan terhadap kinerja pegawai. kepemimpinan birokrasi berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Kepuasan kerja tidak memiliki pengaruh signifikan terhadap kinerja pegawai. Kepemimpinan birokrasi tidak berpengaruh signifikan terhadap kinerja pegawai dan kepuasan kerja sebagai mediasi. Saran pada penelitian ini pimpinan lebih banyak mendengarkan masukan dari anggota pegawai dan meningkatkan kemampuan ketika mengambil keputusan. Pimpinan dan pegawai meningkatkan kemandirian ketika menyelesaikan tugas-tugas dan lebih sering mencari solusi sendiri sebelum meminta bantuan. Kantor perlu meningkatkan kejelasan prosedur dan kriteria yang digunakan dalam proses promosi dan pegawai lebih sering mendiskusikan peluang promosi. Dan bagi peneliti selanjutnya disarankan untuk membaca referensi lain lebih banyak lagi sehingga hasil penelitian selanjutnya akan semakin baik serta berkembang lebih lanjut ilmu pengetahuan yang baru.
Kata Kunci: Kepemimpinan Birokrasi, Kinerja Pegawai, Kepuasan Kerja
Analisis Strategi Pemasaran pada Bisnis Fusion Gastronomi: Studi Kasus KOI Dessert Bar di Australia
Full text linkKOI Dessert Bar is a premium dessert brand recognized for its fusion gastronomy and strong visual aesthetics. The background of this study focuses on how an appropriate marketing strategy can build differentiation and maintain exclusivity amid intense competition in the modern culinary industry. The research method employed a qualitative descriptive analysis by examining the implementation of the 7P marketing mix at KOI Dessert Bar, including product, price, place, promotion, people, process, and physical evidence. The results and discussion show that product innovation based on edible art, combined with interior design and packaging that support multisensory experiences, strengthens consumer perceptions of exclusivity and quality. Promotional strategies involving visual storytelling, brand collaborations, and user-generated content successfully increase consumer interest and engagement. The role of Reynold Poernomo and the culinary team is also significant in building authenticity and emotional bonding with customers. However, business expansion encounters challenges related to taste and plating consistency, the availability of premium ingredients, and dependence on visual trends that may fluctuate over time. In conclusion, the sustainability of KOI Dessert Bar depends on maintaining a balance between creativity and operational efficiency through standardized processes, strengthened supply chain management, and diversified services without diminishing the exclusivity of the brand.
KOI Dessert Bar merupakan salah satu merek dessert premium yang dikenal melalui pendekatan gastronomi fusion dan estetika visual yang kuat. Latar belakang penelitian ini berfokus pada bagaimana strategi pemasaran yang tepat mampu membangun diferensiasi serta mempertahankan eksklusivitas di tengah kompetisi industri kuliner modern. Metode penelitian menggunakan analisis deskriptif kualitatif dengan meninjau penerapan bauran pemasaran 7P pada KOI Dessert Bar, meliputi elemen produk, harga, tempat, promosi, orang, proses, serta bukti fisik. Hasil dan pembahasan menunjukkan bahwa inovasi produk berbasis edible art, desain interior dan packaging yang mendukung pengalaman multisensori, serta strategi promosi berbasis visual storytelling, kolaborasi merek, dan konten pengguna berhasil meningkatkan minat dan keterlibatan konsumen. Peran figur Reynold Poernomo dan tim kuliner juga menjadi faktor penting dalam membangun autentisitas dan kedekatan emosional dengan pelanggan. Meskipun demikian, ekspansi bisnis menghadapi tantangan berupa konsistensi rasa dan plating, ketersediaan bahan baku premium, serta ketergantungan pada tren visual yang dapat berubah dari waktu ke waktu. Kesimpulannya, keberhasilan dan keberlanjutan KOI Dessert Bar bergantung pada kemampuan menjaga keseimbangan antara kreativitas dan efisiensi operasional melalui standardisasi proses, penguatan manajemen rantai pasok, serta diversifikasi layanan tanpa mengurangi citra eksklusivitas merek
Keunggulan Kompetitif Berkelanjutan UMKM Zeze Juss Melalui Pendekatan Resource Based View (RBV)
Full text linkMany MSMEs in Indonesia have been affected by the COVID-19 pandemic, one of which is Zeze Juice, which was impacted by the pandemic in 2021. A study states that an SME can remain stable for approximately 4.5-5 years, while Zeze Juice, which was affected by the pandemic, managed to reestablish its business in less than 4,5 years and has now been operating for 8 months in the Sukarame area of Bandar Lampung. This study used a descriptive qualitative method by conducting interviews with informants. The results show that Zeze Juice applies the RBV theory, namely valuable, rare, inimitable, and non-substitutable. Zeze Juice has unique resources that are not easily imitated by competitors, which makes Zeze Juice highly sought after by customers, as can be seen from its high sales volume. Thus, it can be concluded that the use of strategic management, specifically the RBV theory, can help businesses excel in their field
Financial Stress and Digital Debt Behavior: A Systematic Review of Behavioral Finance Evidence
Full text linkThe rapid expansion of digital lending in Indonesia has reshaped household financial behavior, leading to rising financial stress and impulsive borrowing. These patterns cannot be fully explained by classical economic assumptions of rational decision-making. Emerging evidence shows that digital borrowing decisions are strongly influenced by psychological factors, behavioral biases, and technology design that lowers cognitive barriers to credit access. This study conducts a Systematic Literature Review of 42 publications from 2015–2024 to synthesize the relationships among financial stress, behavioral biases, and digital lending mechanisms. The findings reveal that financial stress triggers biases such as present bias, overconfidence, and optimism bias, which in turn drive impulsive borrowing. The fast, frictionless, and instant-approval nature of digital lending amplifies these biases, creating a recurring debt-stress loop that may escalate into a debt spiral. This study contributes a conceptual model integrating psychological and digital factors to explain vulnerability to digital debt and offers policy implications for regulators and fintech providers to design behaviorally informed interventions that can mitigate overborrowing risk
Pengaruh Kompetensi dan Disiplin terhadap Kinerja Pegawai pada Kantor Camat Sitinjau Laut Kabupaten Kerinci
Full text linkThis study aims to examine the influence of competence and discipline on employee performance at the Kecamatan Sitinjau Laut Kabupaten Kerinci, both simultaneously and partially, and to identify the most dominant variable affecting performance. The research questions focus on whether competence and discipline significantly affect employee performance, the extent of their influence, and which variable contributes most prominently. The analysis is based on indicators representing competence and discipline and their relationship to performance outcomes. The findings indicate that competence positively influences employee performance, as supported by relevant statistical tests. Discipline also contributes to performance improvement, though with a different level of impact compared to competence. When analyzed simultaneously, both variables show a significant effect on employee performance, as demonstrated through regression analysis. Among the two, competence emerges as the more dominant factor. These results suggest that enhancing employee competence and reinforcing workplace discipline are effective strategies for improving performance in local government institutions