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All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis International Conference on Law, Business and Governance (ICon-LBG) Islamic Ecomonics Journal DERIVATIF Visionist Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Artificial Intelligence Research Jurnal EMT KITA J-MAS (Jurnal Manajemen dan Sains) YUME : Journal of Management Journal of Information System, Applied, Management, Accounting and Research Adzkiya : Jurnal Hukum dan Ekonomi Syariah MANAJEMEN DEWANTARA eCo-Buss Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) International Journal of Business, Law, and Education Jurnal Manajemen Sains dan Organisasi (JMSO) International Journal of Education, Social Studies, And Management (IJESSM) Bima Journal : Business, Management and Accounting Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal Of Business, Finance, and Economics (JBFE) Review of Multidisciplinary Education, Culture and Pedagogy (ROMEO) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis EKONOMIKA45 eCo-Fin JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Formosa Journal of Multidisciplinary Research (FJMR) Annals of Human Resource Management Research Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Tapis Berseri Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Research Journal on Education International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Law, Education and Business Jurnal Ilmiah ESAI MABUSS: Journal of Management, Business and Social Sciences Journal of Management Accounting, Tax and Production Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian UMKM Public Service And Governance Journal Journal of Accounting Law Communication and Technology International Journal of Economics, Business and Innovation Research Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Cano Ekonomos
Iskandar Ali Alam
Universitas Bandar Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Analysis Of The Application Of The Full Costing Method In Calculating The Cost Of Goods Produced (Cogs) Caftan For Determining Selling Prices: (Case Study On Caftan Production At Viahijab Store) Candrika, Dwi; Alam, Iskandar Ali
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.200

Abstract

This research was carried out to analyze the application of the full costing method in calculating the cost of produced (COGS) of caftans for determining selling prices. This research was carried out at the Viahijab Store using qualitative analysis techniques, where data has collected through interviews, observations, and literature studies. From the results of research that has carried out, the calculation of the cost of produced (COGS) and selling price using company calculations produces lower prices when compared to using the full costing method. Where the results of selling price calculations using the company method produce Rp. 186,540.3 per Caftan, while the calculation results from full costing are Rp. 200,040.3 per piece, this shows a difference of Rp. 13,500 per piece of Caftan. This is due to the difference in cost between the company method and the full costing method.
The Effect Of Product Quality And Location On Purchasing Decisions In Sakara Coffee Consumers Wati, Novita Anjar; Alam, Iskandar Ali
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 1 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i1.207

Abstract

This research aims to find out whether product quality and location simultaneously effect purchasing decisions. In this research, quantitative methods are used. The population used was all Sakara Coffee consumers using a purposive sampling formula of 100 respondents. This research uses multiple linear regression analysis as a data analysis method. The software used to process the data is SPSS. The results of this research show that the multiple linear regression analysis is Y = 12.013 + 0.514 X1 + 0.198 X2 with a total percentage of product quality answers of 63% with an average of 82% in the Good criteria. Then 67% of the 100 samples said the location was Good with an average of 78% with Good criteria. This means that if product quality and location increase, purchasing decisions will also increase. So that the development of product quality and location will be able to attract consumer purchasing decisions and become more widely known among the public.
THE INFLUENCE OF TEAMWORK AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BANDAR LAMPUNG UNIVERSITY Cecilia Priscilla Natalie; Iskandar Ali Alam
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.173

Abstract

The role of employees is very important to determine the success of the institution. It is regularly necessary to evaluate the performance of each employee to ensure that they have completed the job with enough responsibility and commensurate with what is expected by the institution. This study intends to see the effect of teamwork and work discipline on employee performance at Bandar Lampung University. This research is quantitative research. Data collection techniques use questionnaire or questionnaire methods. The sample in this study was 32 employees of Bandar Lampung University. The data analysis method uses the help of IBM SPSS Version 25 software. The results of this study explain that: 1). Teamwork does not have a significant effect on employee performance at Bandar Lampung University. 2). Work discipline in this study has a positive and significant effect on employee performance at Bandar Lampung University.
ANALYSIS OF RAW MATERIAL INVENTORY CONTROL BASED ON ECONOMIC ORDER QUANTITY METHOD AT PT. SAWITINDO MAS TANJUNG RAJA SAKTI, LAMPUNG Henokh Xaverius Winata; Iskandar Ali Alam
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.177

Abstract

This research aims to determine the price difference used with the EOQ method, save production costs, and produce maximum results. The research uses random sampling techniques, the method in this research uses qualitative methods and secondary data sources, data collection methods namely observation and interviews. Population In this research, there were all 40 employees of PT Sawitindo, the sample used was 3 employees who were directly interviewed. The data analysis technique used in this research was using the EOQ and total cost methods. The contribution of research using the EOQ method is that it can save production costs at PT and produce optimal quantities. The results obtained by calculating the EOQ method are in September IDR 2,935,749 in October IDR 3,501,849, in November IDR 3,945,896. After using the EOQ method there is a large price difference, namely in September IDR 814,251, in October IDR 1,748,151, and in November IDR 804,104, In general, research using the EOQ method can produce maximum results with more cost effective.
The mediating effect of innovation on the relationship between managerial ability and competitive advantage of Bandar Lampung MSMEs Oktaria, Eka Travilta; Raras, Pungky Nanda; Alam, Iskandar Ali; Barusman, Andala Rama Putra; Habiburrahman, Habiburrahman
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.3555

Abstract

Purpose: This study aims to analyze the effect of managerial ability on competitive advantage through innovation among MSMEs in the craft sub-sector of Bandar Lampung City. Methodology/approach: The study employed a quantitative approach using the survey method. The population of this research consisted of all 62 MSMEs in the craft sub-sector in Bandar Lampung City, while a sample of 60 MSMEs was selected through random sampling. Data were collected from the owners and managers of these MSMEs. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.2.9 to examine the relationships between variables, both directly and through the mediating effect of innovation. Results/findings: The study shows that managerial skills have a direct positive and significant influence on competitive advantage. Furthermore, managerial skills also have a positive influence on innovation, and innovation acts as a partial mediator that strengthens the influence of managerial skills on competitive advantage. These findings emphasize the importance of effective and innovative managerial development in enhancing the competitiveness of MSMEs. Conclusion: Managerial capability is a strategic resource that plays a direct and indirect role through innovation in creating competitive advantage. Integrating managerial management and innovation is a key strategy for MSMEs to maintain and enhance competitiveness in the market. Limitations: This study focused exclusively on MSMEs in the craft sub-sector of Bandar Lampung City; therefore, the findings may not be generalizable to other MSME sectors or regions. Furthermore, the variables examined were limited to managerial ability, innovation, and competitive advantages. Contribution: This study reinforces the Resource-Based View and Dynamic Capabilities theories in linking managerial ability, innovation, and competitive advantage, providing practical insights for MSME managers to strengthen managerial competence and foster innovation for enhanced organizational competitiveness.
Influence of Digital Customer Experience, Social Media Engagement, and Brand Trust on Online Purchase Intention of Electronic Products Umpusinga, Hasrun Afandi; Alam, Iskandar Ali; Habiburahman, Habiburahman; Barusman, Andala Rama Putra
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1351

Abstract

The rapid growth of online commerce has transformed consumer behavior, particularly in the electronic products sector, where purchase decisions are influenced by digital interactions, social engagement, and perceived brand reliability. This study investigates the influence of Digital Customer Experience (DCX), Social Media Engagement (SME), and Brand Trust (BT) on Online Purchase Intention (OPI) of electronic products, focusing on Brands X, Y, and Z. Using a quantitative approach, data were collected from 300 online consumers through structured questionnaires and analyzed using Structural Equation Modeling (SEM). The results indicate that all three factors have a significant positive impact on OPI, with Brand Trust exhibiting the strongest influence, followed by Digital Customer Experience and Social Media Engagement. These findings suggest that electronic brands can enhance online purchase intention by providing seamless digital experiences, fostering meaningful engagement on social media, and establishing robust trust mechanisms. The study contributes to the theoretical understanding of online consumer behavior and offers practical implications for developing effective digital marketing strategies in competitive electronic markets.
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Kerja Pegawai pada UPTD Puskesmas Rawat Inap Rawa Jitu Saputra, Febri Anggi; Alam, Iskandar Ali
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 5, No 1 (2026): January 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v5i1.7970

Abstract

Kinerja pegawai berperan penting dalam penentuan tingkat keberhasilan dan mutu layanan pada instansi, khususnya dalam pelayanan kesehatan seperti puskesmas. Tujuan pada penelitian ini yaitu untuk mengevaluasi pengaruh motivasi kerja dan disiplin kerja terhadap kinerja kerja pegawai pada UPTD Puskesmas Rawat Inap Rawa Jitu. Populasi yang diidentifikasi adalah seluruh pegawai UPTD Puskesmas Rawat Inap Rawa Jitu pada penelitian ini melibatkan sebanyak 38 orang sebagai sampel. Analisis regresi linier berganda, teknik yang dipakai untuk melakukan analisis data. Uji statistik yang diterapkan meliputi uji validitas, uji reliabilitas, analisis regresi linier berganda, uji t, uji F, serta ujji koefisien determinasi (R²). Temuan ini menjelaskan jika 1) Motivasi kerja terbukti memiliki pengaruh positif dan signifikan dalam mendorong peningkatan kinerja kerja pegawai. 2) Selain itu, disiplin kerja juga memberikan kontribusi terhadap kinerja kerja pegawai. 3) Ketika kedua aspek ini, motivasi dan kedisiplinan dikombinasikan, dampaknya terhadap kinerja menjadi semakin kuat. Oleh karena itu, dapat disimpulkan bahwa upaya peningkatan motivasi serta penegakan disiplin kerja merupakan strategi yang penting dan relevan dalam rangka meningkatkan performa pegawai, khususnya di lingkungan UPTD Puskesmas Rawat Inap Rawa Jitu.
THE EFFECT OF WORK DISCIPLINE, INTERNAL ENVIRONMENT AND EMPLOYEE SATISFACTION ON EMPLOYEE PRODUCTIVITY CV. LANGGENG PROPERTINDO Rahmadani, Diva Salsabila; Alam, Iskandar Ali
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.588

Abstract

This study aims to conduct a more in-depth evaluation of the impact of Work Discipline, Internal Environment, and Employee Satisfaction on Work Productivity in the organizational environment of CV. Langgeng Propertindo. The population identified as the object of research is all employees of CV. Langgeng Propertindo, which involved 40 people in this analysis. The method of analysis used is multiple linear regression, a statistical analysis technique that makes it possible to understand the complex interrelationships between independent variables and dependent variables. The results of this study revealed interesting findings: First, work discipline did not have a significant effect on employee productivity. Second, the internal environment did not show a significant impact on work productivity. However, interestingly, Employee Satisfaction positively and significantly affects work productivity. This finding provides a deeper understanding of the factors that really affect employee performance at CV. Langgeng Propertindo. This research also highlights that work productivity is not only influenced by one factor, but simultaneously by work discipline, internal environment, and employee satisfaction.
The mediating effect of innovation on the relationship between managerial ability and competitive advantage of Bandar Lampung MSMEs Oktaria, Eka Travilta; Raras, Pungky Nanda; Alam, Iskandar Ali; Barusman, Andala Rama Putra; Habiburrahman, Habiburrahman
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.3555

Abstract

Purpose: This study aims to analyze the effect of managerial ability on competitive advantage through innovation among MSMEs in the craft sub-sector of Bandar Lampung City. Methodology/approach: The study employed a quantitative approach using the survey method. The population of this research consisted of all 62 MSMEs in the craft sub-sector in Bandar Lampung City, while a sample of 60 MSMEs was selected through random sampling. Data were collected from the owners and managers of these MSMEs. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.2.9 to examine the relationships between variables, both directly and through the mediating effect of innovation. Results/findings: The study shows that managerial skills have a direct positive and significant influence on competitive advantage. Furthermore, managerial skills also have a positive influence on innovation, and innovation acts as a partial mediator that strengthens the influence of managerial skills on competitive advantage. These findings emphasize the importance of effective and innovative managerial development in enhancing the competitiveness of MSMEs. Conclusion: Managerial capability is a strategic resource that plays a direct and indirect role through innovation in creating competitive advantage. Integrating managerial management and innovation is a key strategy for MSMEs to maintain and enhance competitiveness in the market. Limitations: This study focused exclusively on MSMEs in the craft sub-sector of Bandar Lampung City; therefore, the findings may not be generalizable to other MSME sectors or regions. Furthermore, the variables examined were limited to managerial ability, innovation, and competitive advantages. Contribution: This study reinforces the Resource-Based View and Dynamic Capabilities theories in linking managerial ability, innovation, and competitive advantage, providing practical insights for MSME managers to strengthen managerial competence and foster innovation for enhanced organizational competitiveness.
The Effect of Work Motivation and Work Discipline on Employee Performance at the Regional Financial and Asset Management Agency Astuti, Any; Alam, Iskandar Ali
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.410

Abstract

This study examined the impact of work motivation and discipline on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Mesuji Regency, Indonesia. It addressed the discrepancy between receiving an unqualified audit opinion for four years and an "adequate" rating in the Government Agency Performance Accountability System (SAKIP), indicating challenges in employee performance beyond financial accountability. A quantitative explanatory design was used, with structured Likert-scale questionnaires administered to all 45 employees of the BPKAD in Mesuji Regency. Multiple linear regression analysis assessed the effects of work motivation and discipline on employee performance. The findings showed that both work motivation and discipline had a positive and statistically significant impact on employee performance. Together, these factors significantly enhanced performance, highlighting the complementary roles of psychological (motivation) and behavioral (discipline) factors in public financial management. The study concluded that improving motivation and enforcing discipline are crucial for enhancing employee performance and improving SAKIP outcomes. A balanced approach involving both intrinsic and extrinsic motivation, along with adherence to work standards, is necessary for better performance. The limitations of this study include its cross-sectional design, small sample size, and reliance on self-reported data. This study contributes to the public sector human resource management literature by integrating motivation and discipline to enhance performance.
Co-Authors . Effendi . Habiburrahman . Imelda A Suharyo Abdul Basit Achmad Subing Agus Wahyudi Ahmad Cucus Al Hadid Al Shifa Hatta Pinasthika Alfina Maharani Amay Lestari Aminah, Aminah Anasthasya Lynetta Widjaja Andala Rama Putra Barusman Andi Hartono Andini Parastika Anita Najla Dhia Anuar Sanusi Appin Purisky Redaputri Appriansyah, Wahyu Ariananda Desmaria Arif Rahman Arif Rahman Asmarantika Asmarantika Astrid Ayu Ningtyas Astuti, Any Aulia Putri Nabila Ayu Lestari Sugianto Balqis Ananda Zahra Candrika, Dwi Cecilia Priscilla Natalie Chairul Anwar Choirunnisa Choirunnisa CINDY CINDY Clara Hana Salsabila Dafmawati Dafmawati Dea Tasya Virginia Dede Kurniawan Defrizal Defrizal Defrizal Delta Serly Nisa Dian Riyanti Dina Sabila Dirwansyah Sesunan Eka Saputra Alamsyah Elisa Novriana Eliza Eliza Farida Efriyanti Farida Farida Felix, Bryan Finorina, Finorina Gracella Wardinata Gustin , Arien Melan Ayu Habbiburahman Habbiburahman Habbiburahman Habbiburahman Habiburahman Habiburahman, Habiburahman Habiburrahman HABIBURRAHMAN Habiburrahman Habiburrahman, Habiburrahman Hasna Salsabila Hatta Pinasthika, Al Shifa Hegan Sopannata Wijaya Hendri Dunan Henokh Xaverius Winata Inariva Misel Anlisyah Indra Kurniawan Indriyan Prameswari Putri Jabbar, Affan Abdul Januar Hertanto Joko Aji Nur Setiawan Junesco, Vannes Kania Senja Pangestu Ketut Agustomi Khairudin Khairudin Krukas Pari Lambang Murvit Aziz Lestari, Bebi Prima Lidya Tasya Monica Lupika Sari Lutfi Safa Kamilah M. Oktaviannur M. Yusuf Sulfarano Barusman Marzuki Noor, Marzuki Maulida, Mutiara Putri Mei Novitasari Sitorus Mufidah Zahro Muhammad Agung Syaputra Muhammad William Nayuga, Al Finta Nesya Dea Derana Ni Putu Widhia Rahayu Nikolas Denis Andrian Nuris Sanida Oktaria, Eka Travilta Olip sagita Penny Anggraini Perwiranegara, Ahmad Dirmansyah Putri Regina Barus Putri, Aura Putri, Meilisa Putri, Riske Kharisma Rachel Jovanka Rachel Rosalia Rahmadani, Diva Salsabila Rahman, Saifur Raissa Aprita Nur Maharani Raisya Ocha Maretha Ramadhanty Putri Herlambang Raras, Pungky Nanda Raychal Putra Berdrian Rinda Reffi Rizki Dw Putri Refflin, William Revita Sari Rindi Setiarani Riski Melia Wati Risky Effendi Riswan RISWAN Rizka Hasani Rizki Darmawan Robi Robi Rosalina Ayu Purnasiwi Rosbiyati, Rosbiyati Rosni Rosni Sagita, Olip Saifur Rahman Salsabilla, Rani Velia Sananda Zahra Shabrina Santika Maharani Saputra, Febri Anggi Sarifatul Khotijah Serlin, Serlin Setiawati, Dini Eka Setiono, Asep Shella Juan Eriza Shella Lavenia Fitri Sintiya Permata Sari Siti Nur Fadillah Soewito Soewito Stefanny Natasya Syamsu Rizal Theo Dharmawangsa Tiara Tiara Tina Miniawati Barusman Tri Lestira Putri Warganegara Tuti Hairani Tuti Hairani Umpusinga, Hasrun Afandi Veronika Saptarini Viona Avrilia Warganegara, Putri Wati, Novita Anjar Wicaksono, FX Satrio Widayanti, Ayu Wiwi Nurhayati Yen Yen Yeni Arinda Yeni Hermawanto Yogi Apriyadi Yulianto Yulianto Yunita, Marini Mala Yusnitalia Yusnitalia Zaidirina Zaidirina Zuriana Zuriana