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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Plans : Penelitian Ilmu Manajemen dan Bisnis SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Maneggio: Jurnal Ilmiah Magister Manajemen Cetta: Jurnal Ilmu Pendidikan IKRA-ITH EKONOMIKA AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JURNAL MANAJEMEN BISNIS JCRS (Journal of Community Research and Service) Jurnal EK dan BI Maslahah: Jurnal Pengabdian Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Arastirma Jurnal Pajak dan Bisnis (Journal of Tax and Business) ProBisnis : Jurnal Manajemen Journal of Artificial Intelligence and Digital Business All Fields of Science Journal Liaison Academia and Sosiety Benefit : Journal of Bussiness, Economics, and Finance Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi Hukum dan Edukasi Jurnal Ekonomi, Manajemen, Akuntansi
Budiarta, Kustoro
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Competitive Advantage in Mediating The Effect of Financial Flexibility on Financial Performance: Indonesian Sharia Stock Index Hasyim, Diana; Budiarta, Kustoro
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 3 (2023): JABM Vol. 9 No. 3, September 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.3.740

Abstract

Resources are considered a key driver of organizational performance. However, the means to improve performance through resources remains an issue that is yet to be conclusively addressed in both theoretical and practical terms. This study aims to examine the roles of competitive advantage and Islamic Label (IL) in the relationship between financial flexibility and the performance of companies listed on the Indonesian Sharia Stock Index (ISSI). Using a longitudinal approach covering the period 2012–2021 and observing 88 companies, a total of 880 observations were obtained for this study. The statistical technique used for the analysis was variance-based structural equation modeling utilizing partial least squares with the statistical tool of WarpPLS. The study revealed that competitive advantage is able to partially mediate the impact of financial flexibility on firm performance. Proxies of competitive advantage, such as receivable turnover and financial leverage, were found to be significant to all performance proxies, namely ROA, ROE, and Tobin’s Q. However, IL did not significantly enhance the link between financial flexibility and performance. It was found that the mediating impact of competitive advantage on the relationship between financial flexibility and performance indicated that improving performance through financial flexibility is indirect. Thus, contingency factors should be given due consideration in enhancing resource-based performance. For Islamic label companies, competitive advantage can be built to enhance performance by optimizing resource utilization. Keywords: competitive advantage, contingency factors, financial flexibility, financial performance, Islamic label
Determining Factors of the Relationship of Knowledge Management and Human Capital on Innovation Performance of Digital School Budiarta, Kustoro; Hidayat, Ahmad; Lubis, Nurul Wardani; Hasyim, Diana
JURNAL AL-TANZIM Vol 8, No 2 (2024)
Publisher : Nurul Jadid University, Probolinggo, East Java, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/al-tanzim.v8i2.7506

Abstract

This research aims to analyze the influence of knowledge management and human capital on digital school innovation performance and identify the impact of knowledge management on digital school innovation performance through human capital. This research used an ex post facto approach with 165 teachers from digital schools in Medan City as the research sample. Data was collected through a validated and reliable questionnaire. The data that has been collected is then analyzed using the Partial Least Square (PLS) approach with the help of Smart PLS software. The research results prove that knowledge management positively and significantly affects human capital, with a path coefficient value of 0.220, a statistical t-value of 2.595, and a p-value of 0.009. Knowledge management has a positive and significant effect on digital school innovation performance with a path coefficient value of 0.176, a t statistic of 2.203, and a p-value of 0.0208; human capital has a positive and significant effect on digital school innovation performance with a path coefficient value of 0.409, a t statistic value of 5.604 and a p-value 0.000 and knowledge management has a positive and significant effect on digital school innovation performance through human capital. Increasing knowledge management practices in schools can be an effective strategy for improving teacher innovation performance in the context of digital education.
Pengaruh Pengalaman Konsumen dan Kepuasan Konsumen terhadap Minat Beli Ulang Air Minum dalam Kemasan Aqua Ukuran 600 ml di Fakultas Ekonomi Universitas Negeri Medan Nadira, Syahrina; Budiarta, Kustoro
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7214

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman konsumen dan kepuasan konsumen terhadap minat beli ulang air minum dalam kemasan AQUA ukuran 600 ml. Latar belakang penelitian berangkat dari kondisi dimana banyaknya persaingan air minum dalam kemasan yang siap konsumsi dengan berbagai merek di pasar. AQUA yang telah menjadi pelopor air minum dalam kemasan di Indonesia pun kini harus bersaing dengan munculnya merek lain yang semakin beragam. Dalam kehidupan bermasyarakat, AQUA merupakan merek yang paling dikenal oleh konsumen. Oleh karena itu, penelitian ini dilakukan untuk mengetahui apakah minat beli ulang masyarakat terhadap AQUA masih tinggi di tengah banyaknya pesaing baru yang bermunculan. Metode penelitian menggunakan pendekatan kuantitatif dengan sampel sebanyak 104 responden di Fakultas Ekonomi Universitas Negeri Medan. Data diperoleh melalui penyebaran kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa berdasarkan uji parsial, pengalaman konsumen tidak berpengaruh terhadap minat beli ulang air minum dalam kemasan AQUA ukuran 600 ml di Fakultas Ekonomi Universitas Negeri Medan, sedangkan kepuasan konsumen berpengaruh terhadap minat beli ulang air minum dalam kemasan AQUA ukuran 600 ml di Fakultas Ekonomi Universitas Negeri Medan. Hasil uji simultan menunjukkan bahwa secara bersama-sama pengalaman konsumen dan kepuasan konsumen berpengaruh terhadap minat beli ulang air minum dalam kemasan AQUA ukuran 600 ml di Fakultas Ekonomi Universitas Negeri Medan. Dengan demikian, dapat disimpulkan bahwa kepuasan konsumen menjadi faktor penting yang memengaruhi minat beli ulang produk AQUA.
Optimalisasi Pengelolaan dan Peningkatan Pendapatan UMKM Budidaya Ikan Lele di Kabupaten Asahan Putra, Pasca Dwi; Budiarta, Kustoro; Mustaqim, Mustaqim
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 6 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mitra Pengabdian kepada Masyarakat (PKM) ini merupakan pelaku usaha budidaya ikan lele yang baru memulai usaha di bidang perikanan yang beralamat di Dusun V Desa Silo Lama Kecamatan Silau Laut Kabupaten Asahan. Hasil panen pertama kali mengalami kerugian yang signifikan dikarenakan beberapa faktor yang mempengaruhinya. Berdasarkan hasil survey permasalahan prioritas kedua mitra adalah mitra tidak memiliki pengetahuan, keterampilan dan pengalaman budidaya ikan lele; tidak ada catatan laporan keuangan; kerugian karena budidaya ikan lele di kolam tanah tidak memakai terpal atau keramba. Kegiatan pendampingan yang diberikan kepada mitra adalah pendampingan dan pelatihan manajemen usaha sektor produksi, sumber daya manusia, keuangan dan pemasaran; pendampingan dan pelatihan budidaya ikan lele menggunakan keramba pada kolam tanah, pemberian keramba apung dan bibit ikan lele. Luaran yang dicapai pada kegiatan PKM ini, yaitu: laporan akhir; publikasi artikel pada jurnal nasional terakreditasi Sinta; publikasi video kegiatan di laman YouTube LPPM UNIMED; publikasi media massa online; HKI laporan pkm; keramba ikan; bibit ikan lele; dan peningkatan level keberdayaan mitra dalam kesejehteraan masyarakat.
Co-Authors Ahmad Hidayat Amelia Amelia Amelia, Serina Andri Zainal Arifianto, Dimas Dalimunthe, Elvi Febrianti Delima Delima Diana Hasyim Diningrat, Diky Setya Edison Edison Elma, Putri Faisal Faisal Faisal Faisal Fitri Handayani Harahap, Khairunnisa Harahap, Veni Oktapiani Putri Hasibuan, Novita Indah hasyim, hasyim HASYIM, HASYIM Htagaol, Stefani Achima Eliza Hutabarat, Evi Maria Marsaulina Indriani, Riza Jayawarsa, A.A. Ketut Khairuna, Wan Ridha Muhammad Bukhori Dalimunthe Mustaqim Mustaqim, Mustaqim Mutia Sari, Lisa Nadira, Syahrina Nastriana, Putri Nasution, Mhd. Fachri Akbar Nurul Wardani Lubis Pristiani, Risto Luri Putra, Pasca Dwi Rahmadana, Muhammad Fitri Saidun Hutasuhut Satia, Abdillah Sidabutar, Marta Juliati Sidauruk, Dwiki Wardana Simanjuntak, Tessya Putri Lonika Siregar, Batumahadi Siregar, Tianovida Sitopu, Juliaman Suci Frisnoiry Syarif, Shamir Hashim Thohiri, Roza