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Income Smoothing Drivers: Evidence from Indonesian Heavy Construction & Civil Engineering Sector Ningrum, Kania; Kusumawardhani, Aninditha Putri; Putra, Okta Eka
Commercium : Journal of Business and Management Vol. 3 No. 3 (2025): August 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i3.532

Abstract

This study investigates the influence of Cash Holding and Financial Leverage, as measured by the Debt to Asset Ratio (DAR), on the practice of Income Smoothing among infrastructure companies in Indonesia. Specifically, it focuses on firms operating in the heavy construction and civil engineering sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a quantitative research approach with both descriptive and verification methods, the study examines a total population of 125 financial statements and annual reports from 25 companies over a five-year span. Through purposive sampling, 40 financial reports from 8 selected companies were analyzed to explore patterns and relationships between financial behavior and earnings management practices. The findings aim to provide insight into how liquidity and leverage decisions may relate to managerial efforts to stabilize reported earnings within the capital-intensive infrastructure sector.
Understanding Employee Loyalty: Motivation and Compensation in the Indonesian Garment Sector Retnowati, Ayu Nike; Hafizhah , Salsabila; Putra, Okta Eka
Commercium : Journal of Business and Management Vol. 3 No. 4 (2025): November 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i4.843

Abstract

This study investigates the influence of motivation and compensation on employee loyalty at CV. Garmen XYZ, a garment company facing a high employee turnover rate (up to 13.8%) and above-average absenteeism (7.1%). These issues reflect low employee loyalty, potentially affecting productivity and organizational stability. Furthermore, compensation remains below the regional minimum wage, and absenteeism indicates low employee motivation. The study aims to examine the conditions of motivation, compensation, and loyalty, and to measure the partial and simultaneous influence of motivation and compensation on loyalty. A quantitative approach was applied using descriptive and verification methods. Data were collected from 104 respondents through closed questionnaires using a Likert scale, selected via purposive sampling. Validity and reliability tests were conducted, followed by classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination (R²). Results show that motivation, compensation, and employee loyalty are generally perceived as high. However, real conditions reveal a mismatch, with compensation below standards and high turnover. Motivation has a significant partial influence on loyalty (64.8%), while compensation does not, though it contributes 33.5%. Simultaneously, motivation and compensation significantly influence employee loyalty, with a combined effect of 64.4%. The findings highlight that enhancing motivation is more effective in fostering employee loyalty than relying on compensation alone.
Analysis of Non-Performing Loans at PT Bank BRI Tbk (2019–2023) Musadat, Irfan Achmad; Putra, Okta Eka; Kusumawardhani, Aninditha Putri
Operations Research: International Conference Series Vol. 6 No. 3 (2025): Operations Research: International Conference Series (ORICS)
Publisher : Indonesian Operations Research Association (IORA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/orics.v6i3.400

Abstract

This study aims to analyze the Non-Performing Loan (NPL) ratio of PT Bank BRI Tbk during the 2019–2023 period by applying a descriptive approach combined with horizontal financial analysis. The research relies on secondary data obtained from the bank’s published financial statements on the Indonesia Stock Exchange (IDX). The analysis focuses on NPL as a key indicator of credit risk without exploring causal relationships among variables. The findings show that Bank BRI’s NPL ratio remained below the regulatory threshold of 5% set by Bank Indonesia, indicating that the bank was in a relatively stable condition. However, annual fluctuations highlight the importance of strengthening credit risk management, particularly in periods of economic uncertainty and aggressive credit expansion. The results emphasize that while the overall performance remains within a safe limit, proactive strategies are required to sustain long-term credit quality.
PEMBERDAYAAN PERAN MASYARAKAT DALAM IMPLEMENTASI WASTE MANANGEMENT UNTUK PENINGKATAN KEMAMPUAN PEMILAHAN DAN PENGELOLAAN SAMPAH BERKELANJUTAN VELUE ADDED PADA WASTE INCINERATOR MENUJU DESA MANDIRI SAMPAH DI DESA KARYAMEKAR KECAMATAN PASIRWANGI FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS INFORMATIKA DAN BISNIS INDONESIA Saberina, Sabilla; Okta Eka Putra; Elan Rusnendar; Mugi Puspita; Ayu Nike Retnowati; Vika Aprianti; Harianto Simarmata; Shinta Hartini Putri
Journal of Empowerment Community Vol. 5 No. 2 (2023): Oktober 2023
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v5i2.1473

Abstract

Pemberdayaan masyarakat desa adalah upaya mengembangkan kemandirian dan kesejahteraan masyarakat dengan meningkatkan pengetahuan, sikap, keterampilan, perilaku, kemampuan, kesadaran, serta memanfaatkan sumber daya melalui penetapan kebijakan, program, kegiatan, dan pendampingan yang sesuai dengan esensi masalah. Pengabdian ini bertujuan meningkatkan peran dan kemampuan masyarakat dalam implementasi waste management dalam penanganan sampah dan mengurangi perilaku membuang sampah sembarangan sehingga diharapkan dapat memperbaiki kondisi lingkungan sekitar dengan kemampuan waste management melalui pengolahan sampah menjadi ecobrick dan menggunakan shredder machine serta Meningkatkan peran dan kemampuan masyarakat dalam mengolah residu waste incinerator menjadi peroduk bernilai. Waste management adalah proses sederhana yang digunakan untuk membuang,mengurangi,menggunakan kembali dan mencegah limbah. Pendekatan Waste Management merupakan pendekatan dimana dalam penerapan strategi komprehensif untuk mengolah limbah secara efisien mulai dari asal hingga pembuangan akhir. Desa mandiri adalah desa yang memiliki kemampuan untuk melaksanakan pembangunan desa dan memberikan penghidupan yang layak bagi masyarakatnya. Desa mandiri tidak hanya bergantung pada bantuan dari pemerintah, tetapi juga mampu mengembangkan potensi dan suber daya yang ada di desanya. Desa Karya Mekar Kecamatan Pasirwangi diharapkan mampu mengembangkan keberwujudan Lingkungan yang sehat mampu melakukan pengelolaan limbah sampah secara berlanjut dan memiliki value added bagi masyarakat Dimana tujuan dari Pelaksanaan pengabdian ini  memiliki capaian akhir sebagai  sense of purpose agar terjadi evolusi perilaku dan pemberdayaan peran masyarakat yang berorientasi pada sosial kultur, sehingga muncul kebudayaan bijak sampah melalui peningkatan kesadaran dan kepedulian masyarakat.
Pengaruh Online Customer Review dan Customer Satisfaction terhadap Repurchase Intention pada Produk Fashion Erigo di Shopee Siska Hadiyanti; Ninggar Agustina Cindya Putri; Elan Rusnendar; Andriya Risdwiyanto; Okta Eka Putra
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 1 (2025): Juni : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i1.196

Abstract

This study examines the influence of online customer reviews and customer satisfaction on repurchase intention for Erigo fashion products sold on Shopee. The research is motivated by the rapid growth of local fashion sales on e-commerce platforms, yet the Erigo brand shows relatively low repurchase intention despite receiving many positive ratings. This gap between consumer expectations and actual experiences highlights the importance of satisfaction in driving loyalty. The study adopts a quantitative approach with descriptive and verificative methods. The population consists of Shopee consumers who have purchased Erigo products, with purposive sampling applied. A total of 362 valid responses were analyzed after outlier removal from 385 initial respondents. Descriptive results indicate that online customer reviews are categorized as very high (4.40), customer satisfaction as high (4.08), and repurchase intention as good (3.95). The findings show that online customer reviews contribute 47.70%, customer satisfaction 57.10%, and both variables jointly 59.60% to repurchase intention. Hypothesis testing confirms significant partial and simultaneous effects of both predictors on repurchase intention.
Strategi Keuangan UMKM Untuk Bertahan dan Berkembang UMKM Binaan Rumah BUMN Yogyakarta Putra, Okta Eka; Musadat, Irfan Achmad; Pramayuda, Agung; Mahendra, Rivan Yusni; Fikri, Andri Muhammad
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 2 (2025): October 2025, Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/94n6pz74

Abstract

This community service activity aims to enhance the managerial capacity of MSMEs fostered by Rumah BUMN Yogyakarta, particularly in financial management and the utilization of digital technology. MSMEs face various challenges, including poor financial recordkeeping, limited financial literacy, and unpreparedness in responding to market changes. The program is designed to strengthen business resilience and sustainability through training in basic financial recording, budgeting, the use of digital financial applications, and assistance in developing business strategies. Using a descriptive qualitative and participatory approach, the activity involves observation, interviews, and hands-on practice with business actors. The results show a significant improvement in participants’ understanding of financial management and digitalization, as well as their ability to use financial applications such as BukuWarung. Furthermore, continuous communication between MSMEs and Rumah BUMN has been established, creating a support ecosystem for business growth. This intervention has successfully laid a strategic foundation for MSMEs in developing adaptive and responsive business sustainability plans in the face of digital challenges. It is recommended that similar programs be replicated on a broader scale with more intensive and sustainable mentoring