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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND FINANCIAL PERFORMANCE ON PROFIT MANAGEMENT Mursyidan, Muhammad Fadhli; Norisanti, Nor; Mulia Z, Faizal
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/mkmbk454

Abstract

The fluctuations in net profit experienced by PT Indocement Tunggal Prakarsa Tbk during the period 2016–2023 raise concerns about profit management practices. This instability has led to speculation that external pressures such as the company's debt level (leverage), profitability, and governance effectiveness contribute to manipulative financial reporting behavior. This study aims to analyze the influence of Good Corporate Governance (proxied by the audit committee and independent board of commissioners), Leverage, and Financial Performance on Profit Management. This study uses a quantitative approach with descriptive and associative methods, as well as multiple linear regression analysis techniques based on quarterly financial report data from 2016 to 2023. The results show that the Independent Board of Commissioners has a significant effect on Profit Management, indicating the effectiveness of external oversight functions. Conversely, the Audit Committee has no significant effect on Profit Management. Furthermore, the variables of Leverage and Financial Performance have a significant negative effect on Profit Management, indicating that the higher the debt pressure and profitability, the greater the tendency for companies to strategically decrease profits (income decreasing). These findings provide an important contribution to understanding the factors that drive profit management practices in the manufacturing sector.
PENGARUH LITERASI DIGITAL, MEDIA SOSIAL, DAN E-COMMERCE TERHADAP KEPUTUSAN BERWIRAUSAHA Zidan, Zidan; Mulia Z, Faizal; Saori, Sopyan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/tmabam57

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi digital, media sosial, dan e-commerce terhadap keputusan berwirausaha mahasiswa di Kota Sukabumi. Penelitian ini dilatarbelakangi oleh rendahnya tingkat kewirausahaan mahasiswa di Indonesia, meskipun penetrasi teknologi digital dan penggunaan internet terus meningkat. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode deskriptif dan asosiatif. Populasi penelitian mencakup seluruh mahasiswa di Kota Sukabumi yang berjumlah 18.590 orang, dengan sampel sebanyak 392 responden yang ditentukan menggunakan rumus Slovin. Pengumpulan data dilakukan melalui kuesioner berbasis skala Likert yang disebarkan secara daring, serta didukung oleh wawancara dan observasi. Analisis data menggunakan regresi linear berganda dengan pengujian validitas, reliabilitas, koefisien determinasi, uji parsial (t), dan uji simultan (F). Hasil penelitian menunjukkan bahwa literasi digital, media sosial, dan e-commerce secara parsial maupun simultan berpengaruh positif dan signifikan terhadap keputusan berwirausaha mahasiswa. Media sosial dan e-commerce memiliki pengaruh yang lebih kuat dibandingkan literasi digital. Namun demikian, ketiga variabel tersebut hanya mampu menjelaskan 23,2% variasi keputusan berwirausaha, sementara sisanya dipengaruhi oleh faktor lain di luar penelitian. Temuan ini menegaskan pentingnya penguatan ekosistem kewirausahaan digital di perguruan tinggi untuk mendorong lahirnya wirausaha muda.
ANALYSIS OF MARKETING STRATEGIES ON INSTAGRAM ON CONSUMERBUYING INTEREST THROUGH CUSTOMER INTERACTION AS MEDIATION Awanis Fauzi, Fillah; Sunarya, Erry; Mulia Z, Faizal
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/z24ybq08

Abstract

The increasing use of Instagram as a digital marketing platform in the food and beverage industry is not always accompanied by stable consumer engagement and purchase intention. Café Ruang Bertemu in Sukabumi City faces a similar condition, where its Instagram marketing activities have not been able to consistently drive sustainable growth in customer visits. This situation indicates problems in the effectiveness of digital marketing strategies and customer interaction in shaping consumers’ purchase intentions. This study aims to analyze the effect of Instagram-based digital marketing strategies on consumers’ purchase intention, examine the influence of customer interaction on purchase intention, and assess the mediating role of customer interaction. This research adopts a quantitative approach with a causal descriptive design. Data were collected from 98 followers of the Instagram account @ruangbertemu.smi through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (SEM-PLS). The results indicate that Instagram-based digital marketing strategies have a positive and significant effect on customer interaction and consumers’ purchase intention. Customer interaction also has a positive and significant effect on purchase intention. Furthermore, customer interaction is proven to significantly mediate the relationship between digital marketing strategies and consumers’ purchase intention. The implications of this study suggest that the success of Instagram marketing is determined not only by promotional intensity but also by the quality of interaction between businesses and customers. Therefore, Cafe Ruang Bertemu and similar businesses are encouraged to develop more interactive, responsive, and consistent digital marketing strategies to enhance customer engagement and stimulate sustainable purchase intention.
PENGARUH KOMITMEN KERJA, KETERAMPILAN PEKERJA DAN DISIPLIN KERJA TERHADAP PENCAPAIAN TARGET PERUSAHAAN Azizulhaq, Muhammad; Jhoansyah, Dicky; Z, Faizal Mulia
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/e56hwd76

Abstract

This study aims to analyze the influence of work commitment, workers’ skills, and work discipline on the achievement of company targets among project workers at CV. Adilia, Sukabumi City, a company operating in the construction sector. The research is motivated by field findings indicating delays in project completion compared to planned targets, caused by several factors such as weak commitment to schedules, limited availability of skilled workers, and insufficient work discipline. This research employed a quantitative approach using a saturated sampling technique, in which all 36 project workers were selected as respondents. Data were collected through a Likert-scale questionnaire and analyzed using SPSS version 29, including validity testing, reliability testing, classical assumption tests, and multiple linear regression analysis. The results showed that all questionnaire items were valid and the research instrument was reliable (Cronbach’s Alpha > 0.70). The simultaneous test (F-test) demonstrated that work commitment, workers’ skills, and work discipline jointly have a significant effect on the achievement of company targets, with a multiple correlation coefficient of 0.898 and a coefficient of determination of 80.6%. However, the partial test (t-test) revealed that only work commitment has a significant effect, while workers’ skills and work discipline do not have a significant influence individually. This study recommends that the company strengthen employees’ work commitment through motivation, open communication, and reward systems, while continuing to provide skill development programs and implementing consistent work discipline to support long-term project performance.
Hubungan Work Inovation dengan Kontribusi Kinerja Karyawan Terhadap Apresiasi Kinerja pada Karyawan PT. PLN Persero ULP Sukaraja Riandy, Muhammad Rizky; Z, Faizal Mulia; Saori, Sopyan
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2282

Abstract

This study highlights that employee performance appreciation is a fundamental aspect that supports overall company performance. Therefore, employees must be aware of their responsibilities and the tasks assigned to them in order to contribute effectively to organizational outcomes. The purpose of this study is to examine whether work creativity and performance contribution influence employee performance appreciation. The research method used is a quantitative approach with a causal descriptive method. Data were collected through interviews and the distribution of questionnaires as research instruments. The sampling technique used was saturated sampling involving 46 employees of PLN Sukaraja as respondents, using an interval measurement scale. The collected data were then analyzed through several tests, including validity and reliability tests, followed by classical assumption tests. Furthermore, the data were analyzed using SPSS 25 software to test the research hypotheses. The results of the study indicate that work innovation has a positive and significant effect on employee performance appreciation, while performance contribution does not have a significant effect on employee performance appreciation.
Analisis Pengaruh Social Media dan Panutan terhadap Intensi Berwirausaha pada Mahasiswa di Sukabumi Kartini, Resti Aprilianti; Danial, R. Deni Muhammad; Mulia, Faizal
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2250

Abstract

The purpose of this study was to determine the influence of social media and role models on entrepreneurial intentions among students in Sukabumi. A quantitative research method with a descriptive and associative approach was used in this study. Purposive sampling was used in sample determination. 391 respondents were obtained from a total of 17,144 active students studying at universities in the Sukabumi area. This study used multiple regression analysis. The results found that social media and role models can positively and significantly influence entrepreneurial intentions among students in Sukabumi.
Analisis Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage dan Capital Intensity Terhadap Profitabilitas PT Mandala Multifinance Shaquila Farah Aprila; Nor Norisanti; Faizal Mulia Z
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6730

Abstract

This study aims to determine the effect of sales growth, company size, leverage and capital intensity on profitability. The research method used in this research is quantitative research method with associative descriptive approach. The sample technique used by analysing the company's financial statements for the last few years and the data analysis technique is Regression with the help of SPSS 26 software. The results of this study indicate that PT Mandala Finance, Tbk has successfully built sales growth, company size, leverage, capital intensity and profitability in these decades. Sales growth shows that it has a positive significance value, which means that sales growth has a positive and significant effect on profitability. Company size has no significant effect on profitability. Leverage has a negative significant effect on profitability. Capital intensity has no significant effect on profitability. PT Mandala needs to make strategy adjustments to maintain stable sales growth, manage leverage wisely, and maximise the use of fixed assets in order to maintain optimal profitability. The integration of theory and previous research findings confirms that sustainable growth requires a balance between asset expansion, debt management, and efficient use of capital.
Analisis Strategi Inovasi dan Keunikan Produk Terhadap Keunggulan Bersaing Haura Ananda Putri; Muhammad Danial, R. Deni; Mulia Z, Faizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.6935

Abstract

The development of time and technology has an impact on human life, especially in today's business world. Business growth in the culinary sector such as cafes and restaurants. In the city of Sukabumi, the growth of this type of catering business is quite high. The growing business in the culinary world will lead to increasingly fierce competition, with a variety of increasingly diverse food and beverage menus that can offer new product innovations in unique types and flavors as well as services and good facilities. The aim of this study was to determine the impact of the company's innovation strategy and product uniqueness on increasing competitive advantage. The research method used is a quantitative method with a descriptive and initiative approach. The sampling method used in this study was non-probability sampling with a saturated sampling method where 50 café and restaurant owners in Cikole District, Sukabumi City were selected as respondents. The data analysis technique used in this study is multiple linear regression. The results of the study based on the simultaneous test (F-test) and partial test (T-test) show that innovation strategy and product uniqueness have a significant effect on increasing competitive advantage. The results of the correlation test with SPSS version 25 show that the innovation strategy and product uniqueness have a value of 0.880 in increasing competitive advantage, which means that these results have a “very good” influence and a positive relationship. The results of the test of determination with innovation strategy and product uniqueness in increasing competitive advantage are 77.5%, while the remaining 22.5% is due to the influence of other factors outside this study.
Co-Authors Abdul Gani Acep Samsudin Adzkya, Adzkya Shaqiela Agnes Dwi Pangestu Ahmad Pauzi Ai Mulyaningrum Ajeng Ayu Wardhani Putri Alghiffari, Mohammad Fikri Alicia Puteri Herdiany amalia faradilah suhendi Amalia, Salma Andini Nidia Putri Andyta Rizki Octaviana Angellita Zulfa Ferrati Vutri Anggara Putra Munggaran Anggia Puspa Ardiani Anggraeni, Yovita Anggry Tri Hernizar anisa nurfitriani Anissa Fitria Damayanti Anisya, Nur Annisa Drajat Anugrah, Rafa Ardina Anjani Aris Manudin Asep Muhamad Ramdan Asrori Muhtarom Astria, Indria Sri Awanis Fauzi, Fillah Ayu Puji Astuty Azizulhaq, Muhammad Bilqis Nabillah Galih Danial, R, Deni Muhammad Darajat, Nazmah Pauziah Deni Muhammad Danial Denisha Sundari Ekanurrahman Deuis kartinah Devilia, Wanda Dicky Djohansyah Dicky Jhoansyah dini kartika Dini Kartika Dio Alif Ramadhan Dion Setianto Elsa Yulianti Eneng Susan Erry Sunarya Erry Sunarya Ervina Widiastuti Fahmi Abdul Muiz fani Rismayanti Farijah, Alni Nuraeni Farijah, Alni Nuraeni Febi Fatimah Firdiena, R. Viera Raina Firhan Dwi Januar Galis Garnia Gery J Pangestu Gumilang, Cahaya Haniva Purwanty Haq, Qubaila Nurul Hartika, Dela Hasanah, Alif Piya Nurul Haura Ananda Putri Hikmah Nurfaidah Ibnu Agung Permana Ifany Nursaumi Ikaningtiyas, Maharani Ima Halimah Ima Halimah Indria Sri Astria Intan Permatasari Kamal, Ananda Rizkia Kartini, Resti Aprilianti Khairunnisa, Risvi Meilan Kokom Komariah Kokom Komariah Kokom Komariyah Leofani Deris Lia Suliah Luki Abdul Hakim S Lusi Nur Fajriani M Nur Alamsyah Manuhutu, Fitria Andriani Marsya Ma’ruvinna El-Mekka Rostianto Maulana Abdul Rohman Maulana Ramdhani Meiranti Maudi Melati Putri Agustini Melinda Anastasya Mella Azhar Nisrina Meysha Alyani Vinasti Mike Komalasari Mohammad Ilham Muhamad Ramdan, Asep Muhamad Syahrul Kurniawan Muhtarom, Asrori Mursyidan, Muhammad Fadhli Mutiara Regina Agustiana Nandhika, Rifky Nandy Gumilang M Natasya, Ayudiya Neneng Fitri Riani Neng Nia Fania Nor Norisanti Nu Putri Novia Rizky Nur Anisya Nur Fitri Indriani Nurhalimah, Sifa Nurwahidah, Sita Pratama, Dimas Putra Prilla Waristina Gunarto Putri Alisa Puspita Dewi Putri Salma Alifia R Deni Muhammad Danial R.Deni Muhammad Daniel Raihan Mughits Shalshabill Rayyisa Nurul Haq Resha Afrilla Resta Restiani Restiani, Resta Reza Eka Perdana Riana Aulia R Riandy, Muhammad Rizky Rifera Cita Adeba Rihan Rahmawati Rika Indriani Rintalla, Maulidya Riska Pebriyanti Riske Aulia Putri Rismawati, Rika Rizky Adhinugroho Rizky, Nu Putri Novia Rizqi Anugrah Sally Oktaviani Sandra Ayu A Sandra Tiara Herliza Selawati Selawati Setianto, Dion Shaquila Farah Aprila Shintya Yuliana Sintia Anjani Sita Nurwahidah Siti Latifah Siti Maria Ulpah Siti Maryam Agustina Siti Nurlela Sari Siti Nurleni Siti Resna Wulandari S Sofia Maulida Solihudin Solihudin Sopyan Saori Sunarya, Erry Syifaurrohmah, Syifaurrohmah Tegar Maulidi Putra ulhaq, Anbia Utari Adetianingsih Viscal Muhamad Khalis Wahyu Restu Illahi Wahyudin, Salsabila Widyasmarani Putri Mujiyanti Wiwin Rosmiyanti Agustin Yesi Rahmawati Yeti Laelasari Zidan, Zidan