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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Ekuitas: Jurnal Pendidikan Ekonomi AKSES: Jurnal Ekonomi dan Bisnis An-Nisbah: Jurnal Ekonomi Syariah Business UHO: Jurnal Administrasi Bisnis Jurnal Ilmiah Universitas Batanghari Jambi JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) Alignment: Journal of Administration and Educational Management JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Almana : Jurnal Manajemen dan Bisnis Jurnal Samudra Ekonomi dan Bisnis JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Syntax Idea Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Syntax Transformation Equity: Jurnal Ekonomi BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekuitas Jurnal Pnedidikan Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Atestasi : Jurnal Ilmiah Akuntansi Business Management and Entrepreneurship Journal Proceedings of The International Indonesia Conference on Interdisciplinary Studies
Faizal Mulia Z
Univesitas Muhammadiyah Sukabumi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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ANALISIS GAYA KEPEMIMPINAN, PERSON ORGANIZATION FIT DAN LINGKUNGAN KERJA DALAM MENINGKATKAN KINERJA KARYAWAN Dimas Putra Pratama; Asep Muhamad Ramdan; Faizal Mulia Z
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/costing.v8i4.15731

Abstract

Persaingan bisnis yang semakin ketat dan kemajuan teknologi menuntut perusahaan untuk mengelola sumber daya manusia secara efektif guna meningkatkan kinerja karyawan. Penelitian ini menganalisis pengaruh Gaya Kepemimpinan, Person-Organization Fit, dan Lingkungan Kerja dalam peningkatan kinerja karyawan di CV. King Salman Sukabumi. Menggunakan metode kuantitatif dengan pendekatan deskriptif asosiatif, data dikumpulkan dari 38 responden melalui kuesioner 34 item berbasis skala Likert. Hasil menunjukkan korelasi ganda yang sangat kuat (r = 0,959) dan koefisien determinasi sebesar 0,920, yang mengindikasikan 92% variasi kinerja karyawan dapat dijelaskan oleh ketiga variabel tersebut. Uji F mengonfirmasi pengaruh simultan yang signifikan (Fhitung = 130,727; p < 0,05). Uji t memperlihatkan pengaruh positif signifikan dari Gaya Kepemimpinan (t = 13,637) dan Lingkungan Kerja (t = 4,233), sedangkan Person-Organization Fit berpengaruh negatif signifikan (t = -4,368) terhadap kinerja. Temuan ini menegaskan pentingnya pengelolaan gaya kepemimpinan dan lingkungan kerja yang kondusif, serta keselarasan nilai antara karyawan dan organisasi, sebagai strategi utama dalam meningkatkan kinerja karyawan. Implikasi praktisnya, perusahaan dianjurkan mengintegrasikan faktor-faktor ini dalam kebijakan sumber daya manusia untuk optimalisasi kinerja secara menyeluruh.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND FINANCIAL PERFORMANCE ON PROFIT MANAGEMENT Muhammad Fadhli Mursyidan; Nor Norisanti; Faizal Mulia Z
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; Faizal Mulia Z; Sopyan Saori
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 Fillah Awanis Fauzi; Erry Sunarya; Faizal Mulia Z
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 Muhammad Azizulhaq; Dicky Jhoansyah; Faizal Mulia Z
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.
Strategi Manajemen Talenta dan Mental Kerja dalam Meningkatkan Kreatifitas Karyawan Milenial di Perumda BPR Sukabumi Muhammad Fadhlan Nurfadillah; Asep Muhammad Ramdan; Faizal Mulia Z
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1899

Abstract

The banking sector faces increasing challenges in managing millennial employees who dominate today’s workforce, particularly in maintaining creativity amid performance fluctuations. Perumda BPR Sukabumi has experienced inconsistencies in employee performance and attendance, indicating potential issues related to talent management practices and work mental conditions. This study aims to examine the influence of talent management strategy and work mental condition on the creativity of millennial employees. A quantitative research design with descriptive and associative approaches was employed. Data were collected through a semantic differential scale questionnaire distributed to 35 millennial employees using a saturated sampling technique. The data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression with SPSS software. The results indicate that talent management strategy has a positive and significant effect on employee creativity, particularly through effective recruitment, development, and retention practices. In addition, work mental condition, reflected in balanced workload, manageable mental effort, and controlled psychological stress, also shows a significant positive effect on creativity. These findings suggest that organizations need to integrate strategic talent management with supportive mental work conditions to enhance creative performance among millennial employees.
Pengaruh Kapabilitas Dinamis dan Turbulensi Lingkungan terhadap Keunggulan Bersaing (Studi Pada UMKM Makanan Ringan di Kota Sukabumi) Lia Suliah; R Deni Muhammad Danial; Faizal Mulia Z
Equity: Jurnal Ekonomi Vol 10 No 1 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i1.89

Abstract

Dalam meningkatkan keunggulan bersaing, keunikan produk sangat penting. Dengan menciptakan produk yang unik dan belum ada dipasaran, maka produk tersebut akan memiliki nilai lebih dimata konsumen. Fenomena yang terjadi pada keunggulan bersaing UMKM Makanan Ringan di Kota Sukabumi yakni produk tidak berbeda dan banyak dijumpai pada produk lainnya. Adapun makanan ringan yang sering ditemui pada Toko oleh-oleh Khas Kota Sukabumi yaitu seperti rengginang, mochi, basreng, semprong, dorokdok, wajik, simping, dan lain sebagainya. Makanan yang ada pada Toko oleh-oleh Khas Kota Sukabumi tersebut banyak ditemukan pula di Toko oleh-oleh kota lain, yang dapat diartikan makanan yang dijual di Toko oleh-oleh Khas Kota Sukabumi bukanlah makanan khas Kota Sukabumi. Selain itu, dari segi kemasan dan harga pun tidak jauh berbeda dengan kota lain. Penelitian ini bertujuan untuk mengetahui pengaruh kapabilitas dinamis dan turbulensi lingkungan terhadap keunggulan bersaing. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode asosiatif dengan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan peneliti adalah simple random sampling, yakni sejumlah 283 UMKM makanan ringan di Kota Sukabumi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang meliputi koefisien determinasi, koefisien korelasi ganda dan uji parsial (uji t). Hasil penelitian menggunakan uji t menunjukkan bahwa kapabilitas dinamis (X1) berpengaruh signifikan terhadap keunggulan bersaing (Y) dan turbulensi lingkungan (X2) berpengaruh signifikan terhadap keunggulan bersaing (Y). Konstribusi pengaruh variabel kapabilitas dinamis dan turbulensi lingkungan terhadap keunggulan bersaing sebesar 62,1%. Sedangkan sisanya 37,9% dipengaruhi oleh variabel lain diluar persamaan regresi ini atau variabel yang tidak diteliti
Analisis Pengetahuan Produk Terhadap Minat Beli Melalui Citra Merek Sebagai Variabel Mediasi Syalwa Amelia; Asep Muhamad Ramdan; Faizal Mulia Z
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/t7qmwe56

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis hubungan antara pengetahuan produk terhadap minat beli melalui citra merek sebagai variabel mediasi. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan deskriptif kausal. Populasi dalam penelitian ini yaitu penduduk kota Sukabumi pengguna smartphone yang berusia 20-31 tahun. Teknik pengambilan sampel yang penelitipakai yaitu purposive sampling. Pada penelitian ini menggunakan sebanyak 200 sampel dan memakai teknik analisis data SEM (structural equation modeling) dengan software AMOS versi 22. Hasil dari penelitian ini menunjukan bahwa pengetahuan produk berpengaruh signifikan pada citra  merek begitu pula dengan citra merek yang berpengaruh signifikan pada minat beli. Citra merek berpengaruh signifikan dalam memediasi hubungan antara pengetahuan produk terhadap minat beli.
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 Aqila Zayyan Ardina Anjani Aris Manudin Asep Muhamad Ramdan Asrori Muhtarom Ayu Puji Astuty Ayudiya Natasya Bilqis Nabillah Galih Danial, R, Deni Muhammad Darajat, Nazmah Pauziah Dela Hartika Deni Muhammad Danial Denisha Sundari Ekanurrahman Deuis kartinah Dicky Djohansyah Dicky Jhoansyah Dimas Putra Pratama Dini Kartika dini kartika Dio Alif Ramadhan Dion Setianto Elsa Yulianti Endarti Endarti Eneng Susan Erry Sunarya Erry Sunarya Ervina Widiastuti Fahmi Abdul Muiz fani Rismayanti Farijah, Alni Nuraeni Farijah, Alni Nuraeni Febi Fatimah Fillah Awanis Fauzi Firdiena, R. Viera Raina Firhan Dwi Januar Galis Garnia Gery J Pangestu Gumilang, Cahaya Haniva Purwanty Haq, Qubaila Nurul Hasanah, Alif Piya Nurul Haura Ananda Putri Hikmah Nurfaidah Hilwa Salsa Bila Ibnu Agung Permana Ifany Nursaumi Ikaningtiyas, Maharani Ima Halimah Ima Halimah Indria Sri Astria Intan Permatasari Kamal, Ananda Rizkia 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 Misa Putri Tanjung Mohammad Ilham Muhamad Syahrul Kurniawan Muhammad Azizulhaq Muhammad Fadhlan Nurfadillah Muhammad Fadhli Mursyidan Muhtarom, Asrori Mutiara Regina Agustiana Nandy Gumilang M Neneng Fitri Riani Neng Nia Fania Nor Norisanti Nu Putri Novia Rizky Nur Anisya Nur Fitri Indriani Nurhalimah, Sifa Nurkhaila, Siti Nazwa Nurmala, Resa Prilla Waristina Gunarto Putri Alisa Puspita Dewi Putri Salma Alifia R Deni Muhammad Danial R.Deni Muhammad Daniel Rahayu M.F, Neng Nova Sri Raihan Mughits Shalshabill Rayyisa Nurul Haq Resha Afrilla Resta Restiani Restiani, Resta Reza Eka Perdana Riana Aulia R Rifera Cita Adeba Rifky Nandhika 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 Syalwa Amelia Syifaurrohmah Syifaurrohmah Tegar Maulidi Putra ulhaq, Anbia Utari Adetianingsih Viscal Muhamad Khalis Wahyu Restu Illahi Wahyudin, Salsabila Wanda Devilia Widyasmarani Putri Mujiyanti Wiwin Rosmiyanti Agustin Yesi Rahmawati Yeti Laelasari Zafar, Tetty Sufianti Zidan Zidan