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DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN DAN PROFITABILITAS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BEI PERIODE 2022-2025 Claudya Resya Anandya; Mohammad Yahya Arief; Lita Permata Sari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 7 (2026): JULI 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i7.9316

Abstract

The obligation to submit financial statements in a timely manner is a requirement established by the Financial Services Authority for all public companies. Compliance with this obligation reflects both a form of communication and corporate accountability in conveying financial information to stakeholders. Failure to meet this requirement may result in administrative sanctions. Accordingly, this study aims to analyze and examine the impact of firm size and leverage on the timeliness of financial reporting, with profitability serving as a moderating variable. This study employs a quantitative approach utilizing secondary data derived from companies’ annual financial reports. The research population comprises all companies in the consumer cyclicals listed on the Indonesia Stock Exchange during the 2022-2025 period. The sample was selected using a puposive sampling technique based on estabilished criteria. Data analysis involved classical assumption tests specifically multicollinearity and normality tests, followed by an analysis of the coefficient of detrmination, structural equation analysis, and hypothesis testing using SmartPLS 3.0 software. The results indicate that firm size has a negative but insignificant effect on the timeliness of financial reporting. Leverage has a positive but insignificant effect on the timeliness of financial reporting. Furthermore, profitability was found to positively and significantly strengthen the effect of firm size on the timeliness of financial reporting. Conversely, the moderating effect of profitability on the relationship between leverage and the timeliness of financial reporting was found to be negative but insignificant.
PENGARUH BRAND IMAGE, WORD OF MOUTH, PRICE, DAN PROMOSI TERHADAP MINAT BELI ULANG TEH BOTOL SOSRO PADA MASYARAKAT SITUBONDO DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING Ahmad Zuhdi; Mohammad Yahya Arief; Ediyanto Ediyanto
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 7 (2026): JULI 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i7.9275

Abstract

The increasingly competitive ready-to-drink beverage industry requires companies to maintain consumers' repurchase intention through various marketing strategies. This study aims to analyze and examine the influence of Brand Image, Word of Mouth, Price, and Promotion on the Repurchase Intention of Teh Botol Sosro among the community of Situbondo, with Customer Satisfaction as an intervening variable. This study employed a quantitative approach using a survey method by distributing questionnaires to 110 respondents who were consumers of Teh Botol Sosro. The research population consisted of people in Situbondo who had consumed Teh Botol Sosro. The sampling technique used was purposive sampling. Data analysis and hypothesis testing were conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 3.0 software. The results indicate that Brand Image, Word of Mouth, and Price have a positive but insignificant effect on Customer Satisfaction, while Promotion has a positive and significant effect on Customer Satisfaction. Brand Image has a negative but insignificant effect on Repurchase Intention, whereas Word of Mouth, Price, and Promotion have positive but insignificant effects on Repurchase Intention. Customer Satisfaction has a positive and significant effect on Repurchase Intention. Furthermore, the indirect effect analysis shows that Brand Image, Word of Mouth, and Price do not have a significant effect on Repurchase Intention through Customer Satisfaction, whereas Promotion has a positive and significant effect on Repurchase Intention through Customer Satisfaction.
KONTRIBUSI KOMPENSASI, INSENTIF, DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PUSKESMAS KAPONGAN Abdullah Abdullah; Mohammad Yahya Arief; Minullah Minullah
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 6 (2026): JUNI 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i6.9221

Abstract

This study examines the effect of compensation, incentives, and workload on employee performance, with job satisfaction serving as an intervening variable, at Kapongan Community Health Center Kapongan (Puskesmas Kapongan). A quantitative approach was employed using saturated sampling, involving a total of 35 respondents. Data were analyzed using SmartPLS 3.0, applying convergent validity testing, reliability testing, classical assumption testing, Goodness of Fit (GOF) testing, coefficient of determination testing, structural model (inner model) analysis, and hypothesis testing. The results indicate that compensation has a positive and significant effect on job satisfaction, while incentives and workload have positive and negative effects on job satisfaction, respectively, though neither is statistically significant. Compensation, incentives, and workload each have a positive but insignificant effect on employee performance, and job satisfaction itself has a negative but insignificant effect on employee performance. Furthermore, the indirect effect analysis reveals that compensation has a negative but insignificant effect on employee performance through job satisfaction, incentives have a positive but insignificant effect through job satisfaction, and workload has a negative but insignificant effect through job satisfaction. These findings indicate that job satisfaction does not mediate the relationships between compensation, incentives, and workload on employee performance at Kapongan Community Health Center Kapongan (Puskesmas Kapongan). .
PENGARUH PELATIHAN DIGITAL, PEMBELAJARAN ONLINE ,DAN WORK -LIFE BALANCE TERHADAP KEPUASAN KERJA KARYAWAN DENGAN KOMPENSASI KERJA SEBANGAI VARIABEL INTERVENING PADA SEKTOR JASA PT J&T EXPRESS DI SITUBONDO Sri Devi Apriyana; Mohammad Yahya Arief; Riska Ayu Pramesthi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 6 (2026): JUNI 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i6.8812

Abstract

This study aims to analyze and test the effect of digital training, online learning, and work-life balance on employee job satisfaction, with work compensation as an intervening variable in the service sector at PT J&T Express in Situbondo. The development of digital technology encourages service companies to improve employee competency through digital training and online learning, as well as to create a work-life balance to enhance job satisfaction. The research method used was quantitative research with purposive sampling. Data were obtained by distributing questionnaires to PT J&T Express Situbondo employees. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that digital training, online learning, and work-life balance have a positive and significant effect on work compensation. Furthermore, work compensation has a positive and significant effect on employee job satisfaction. Digital training, online learning, and work-life balance also have a positive effect on employee job satisfaction, both directly and indirectly, through work compensation as an intervening variable. These findings suggest that improving the quality of digital training, the effectiveness of online learning, and a good work-life balance can improve employee job satisfaction through the provision of appropriate work compensation.
PENGARUH CITRA MEREK, PROMOSI, HARGA DAN EWOM TERHADAP MINAT BELI ULANG MELALUI KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL INTERVENING PADA USAHA RUMAH ROTI DI SITUBONDO Agus Zeinollah; Mohammad Yahya Arief; Riska Ayu Pramesthi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 7 (2026): JULI 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i7.9278

Abstract

This study examines the effects of brand image, promotion, price, and electronic word of mouth (eWOM) on repurchase intention, with purchase decision serving as an intervening variable, in the context of Rumah Roti businesses in Situbondo, Indonesia. A quantitative research design was employed using a purposive sampling technique. Data were collected from 115 respondents through a non-probability sampling approach and analyzed using SmartPLS 3.0. The analysis included convergent validity, reliability, goodness-of-fit (GoF), coefficient of determination, structural model (inner model), and hypothesis testing. The findings reveal that price and eWOM have a significant positive effect on purchase decision, whereas brand image and promotion do not significantly influence purchase decision. Furthermore, brand image, promotion, price, and eWOM do not have a direct significant effect on repurchase intention, while purchase decision significantly and positively affects repurchase intention. Mediation analysis indicates that purchase decision does not mediate the effects of brand image and promotion on repurchase intention. In contrast, purchase decisions significantly mediate the relationships between price and eWOM and repurchase intention. These findings highlight the pivotal role of purchase decision as an intervening variable in enhancing consumers' repurchase intention toward Rumah Roti businesses in Situbondo.
PENGARUH KEPEMIMMPINAN TRANSFORMASIONAL, PELATIHAN DIGITAL, DAN BUDAYA ORGANISASI TERHADAP KINERJA GURU DAN TENAGA KEPENDIDIKAN DENGAN WORK ENGAGEMENT SEBAGAI VARIABEL INTERVENING PADA SMKS BURHANUL ABRAR BESUKI KABUPATEN SITUBONDO Moch Syamsul Arifin; Mohammad Yahya Arief; Siti Soeliha
Jurnal Mahasiswa Entrepreneurship (JME) Vol 5 No 5 (2026): MEI 2026
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v5i5.9117

Abstract

The performance of teachers and educational staff is a crucial factor in determining the success of the educational process, particularly in vocational education institutions. However, at SMKS Burhanul Abrar Besuki, Situbondo Regency, various issues hindering optimal performance are still found, such as increasing tardiness, unbalanced workloads, lack of technology utilization, and an unsupportive work environment. These conditions highlight the need for an in-depth study on the factors that can improve performance by strengthening the Work Engagement of teaching and educational staff. This study aims to analyze the direct and indirect influence of transformational leadership, digital training, and organizational culture on the performance of teachers and educational staff, with Work Engagement serving as an intervening variable. The research was conducted at SMKS Burhanul Abrar Besuki, Situbondo Regency, using a quantitative approach. Data collection was carried out through questionnaires, observations, interviews, literature studies, and documentation. Data analysis utilized the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS software. The results showed that transformational leadership has a positive and significant effect on Work Engagement. Meanwhile, digital training and organizational culture each have a positive but non-significant effect on Work Engagement. Transformational leadership, digital training, and organizational culture also showed no significant direct effect on the performance of teachers and educational staff. Furthermore, Work Engagement was unable to significantly mediate the influence of these three independent variables on performance. The findings of this study indicate that improving the performance of teachers and educational staff requires greater attention to strengthening inspirational leadership, developing practical and relevant digital training, and consistently internalizing organizational cultural values. Additionally, attention must be given to other potential factors that may more dominantly influence performance, such as work motivation, reward systems, role clarity, and the availability of learning support facilities.