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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi INFERENSI Jurnal Administrasi Bisnis (JABis) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen Indonesia IJBE (Integrated Journal of Business and Economics) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Economics Development Research (IJEDR) Indonesian Journal of Cultural and Community Development Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) BEMAS: Jurnal Bermasyarakat Jurnal Pengabdian Masyarakat Indonesia Acman: Accounting and Management Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Eduvest - Journal of Universal Studies Journal of Business Economics and Agribusiness Academia Open International Journal of Economic Integration and Regional Competitiveness
Supardi Supardi
Program Studi Magister Manajemen, Universitas Muhammadiyah Sidoarjo
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Pengaruh Gaya Hidup Hedonisme, Financial Teknologi dan Locus Of Control Terhadap Perilaku Keuangan Anak Muda Aprilia Afni Furoidah; Supardi Supardi; Wisnu Panggah Setiyono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10643

Abstract

Anak muda saat ini hidup di era teknologi dan informasi yang memudahkan akses terhadap layanan keuangan digital, namun di sisi lain gaya hidup hedonisme dan kurangnya literasi keuangan menyebabkan banyak anak muda menghadapi masalah keuangan. Tujuan penelitian ini adalah untuk mengkaji dan menganalisis pengaruh Gaya Hidup Hedonisme, Financial Teknologi dan Locus Of Control Terhadap Perilaku Keuangan Anak Muda. Penelitian ini menggunakan pendekatan kuantitatif dengan desain pengujian hipotesis untuk menjelaskan hubungan kausal antara gaya hidup hedonisme, fintech, locus of control, dan perilaku keuangan anak muda; pengumpulan data menggunakan kuesioner dengan teknik purposive sampling pada 210 responden Generasi Z dan analisis data statistik untuk pengujian hipotesis dilakukan dengan SPSS 25. Hasil penelitian menunjukkan bahwa gaya hidup hedonisme berpengaruh positif terhadap perilaku keuangan, dimana generasi muda cenderung menganggap berbelanja sebagai aktivitas sosial yang menyenangkan sehingga mendorong pembelian impulsif. Financial technology juga berpengaruh positif terhadap perilaku keuangan karena kemudahan dan kepraktisan transaksi menggunakan aplikasi dompet digital. Locus of control berpengaruh positif terhadap perilaku keuangan, dimana generasi muda memiliki keyakinan kuat dalam mengendalikan keputusan dan tindakan mereka sendiri untuk mencapai masa depan yang diinginkan. Secara bersama-sama, ketiga variabel tersebut memberikan kontribusi 56,8% terhadap perilaku keuangan, dengan sisanya dipengaruhi oleh faktor lain yang tidak diteliti.
Pengaruh Kualitas Pelayanan, Promosi, Dan E-Wom Terhadap Keputusan Pembelian Brand Scarlett Whitening Pada Shopee Dea Pramesty Noor Indah Sari; Rizky Eka Febriansyah; Supardi Supardi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11510

Abstract

Kemajuan era digital sudah mempermudah gaya belaja dipenduduk masa kini. Ini dikarenakan kejadian yang ada di penduduk sekarang diantaranya belanja offline yang sudah berubah jadi belanja online. Tujuan dari penelitian ini adalah menumbuhkan kebudayaan pola konsumsi dan produksi yang berkelanjutan lewat mobilisasi dan penerapan ilmu pengetahuan teknologi dan perubahan supaya menuju pola konsumsi dan produksinya yang baik. Teknik pengambilan sampel yang digunakan adalah Nonprobability Sampling dengan metode Purposive Sampling dengan banyak 96 responden. Teknik analisis data menggunakan Smart PLS atau Smart Partial Least Square ialah software statistik yang maksudnya digunakan guna menilai kaitan dengan variabel. Pendekatan smart PLS dikatakan baik bila sesuai dari bermacam asumsi. Kesimpulan dari penelitian ini dapat disimpulkan jika variabel Kualitas pelayanan secara parsial berpengaruh positif serta signifikan pada Keputusan Pembelian Variabel Word Of Mount secara parsial berpengaruh positif dan signigikan terhadap Keputusan Pembelian. Variabel Promosi secara parsial berpenagruh positif dan signifikan terhadap keputusan.
Analysis of Purchases, Receivables and Cash Flow on Profit Through a Cost Saving System as an Intervening Variable at PT. Kalam Leverage Mulia Wigy Prayoga; Supardi Supardi; Wisnu Panggah Setiyono
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4398

Abstract

This research  aims to find out the results regarding  the analysis of purchases,  receivables and cash flow on profits through a cost savings system as an influencing variable for PT. Kalam noble leverage. This research   uses  quantitative  methods.  This method  is usually  carried  out  randomly,  uses  research  instruments, and applies data or statistical analysis to test predetermined hypotheses. In this context, a quantitative approach  is used by collecting data regarding  purchases of project materials,  receivables and cash flows during the 2018-2022 period. The data analysis technique uses the eviews 12 analysis method. The results of this research  show that purchases  and receivables do not affect the company's profit, while cash flow affects the company's profit.  
Work Culture, Income and Change Management on Employee Performance at Airnav Indonesia Company Rhomadoni Surya Kahfi Dewanata; Vera Firdaus; Supardi Supardi
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5904

Abstract

Work Culture, Income and Change Management on Employee Performance at AirNav Indonesia Company. After the spread of the COVID-19 virus, many changes have occurred at the AirNav Indonesia company. Starting from work culture to income when COVID-19 hit which has an impact on the performance of employees in the AirNav Indonesia work environment to date.
ANALYSIS OF PRODUCT VARIANTS, SALES PROMOTION, AND PRICE POLICY ON INCREASING REVENUE AT PRIMA FRESHMART TULANGAN Handini Kurnia Damayanti; supardi supardi; Detak Prapanca
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (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.v8i1.14455

Abstract

This study aims to determine the influence of Product Variants (X1), Sales Promotion (X2), and Price Policy (X3) on Revenue Increase (Y) in Prima Freshmart Tulangan Sidoarjo. This research is research that uses a quantitative approach by using a type of descriptive research with SEM-PLS as a data analysis method with the Smart-PLS 3.0 program. The sample selection method used is non-probability sampling while the sampling technique used is by random sampling technique. The population in this study is consumers who purchase products from Prima Freshmart Tulangan with a total of 100 respondents. The data was collected by distributing questionnaires to respondents. Based on the results of the study, it was shown that the Product Variant variable (X1) did not have a positive and significant effect on Revenue Increase (Y) while the Sales Promotion variable (X2) and Price Policy (X3) had a positive and significant effect on sales increase. With this in mind, riots must pay attention to the products that will be marketed which will later affect the increase in income.
Peran Lingkungan Kerja dan Beban Kerja Terhadap Kinerja Karyawan dengan Kompensasi Sebagai Variabel Intervening Haziki Abduh; Sriyono; Supardi
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i2.4286

Abstract

Penelitian ini bertujuan untuk menguji pengaruh lingkungan kerja dan beban kerja terhadap kinerja karyawan dengan kompensasi sebagai variabel intervening pada PLTU Asam-Asam. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan analisis jalur untuk menganalisis hubungan sebab-akibat antar variabel. Sampel penelitian terdiri dari 181 karyawan, dengan data dikumpulkan melalui kuesioner. Hasil analisis menunjukkan bahwa lingkungan kerja dan beban kerja secara parsial memengaruhi kinerja karyawan. Selain itu, kompensasi memiliki peran signifikan sebagai mediator dalam meningkatkan kinerja. Secara simultan, variabel lingkungan kerja, beban kerja, dan kompensasi memberikan kontribusi sebesar 54,4% terhadap peningkatan kinerja karyawan. Studi ini menegaskan pentingnya pengelolaan lingkungan kerja yang sehat dan pemberian kompensasi yang adil untuk meningkatkan kinerja karyawan, terutama dalam industri berisiko tinggi seperti pembangkit listrik.
Pengaruh Gaya Kepemimpinan, Motivasi Kerja dan Skill Karyawan terhadap Kinerja Karyawan melalui SOP sebagai Variable Intervening Felandi Arliantoro; Supardi; Imelda Dian Rahmawati
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 5 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus-September 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i5.5545

Abstract

Kinerja PLTU Asam-Asam pada tahun 2024 menghadapi tantangan signifikan, seperti tingginya Equivalent Forced Outage Rate (EFOR) dan produktivitas pegawai yang belum optimal, sehingga diperlukan strategi peningkatan sumber daya manusia melalui kepemimpinan yang efektif, motivasi kerja yang tinggi, serta pelatihan dan penerapan SOP yang lebih baik untuk meningkatkan efisiensi dan keandalan operasional. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, motivasi kerja, dan keterampilan karyawan terhadap kinerja karyawan di PLTU Asam-Asam, baik secara langsung maupun melalui SOP sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif dengan pendekatan SEM-PLS dengan pengujian hipotesis berdasarkan validitas, reliabilitas, serta evaluasi model struktural dan statistik. Hasil penelitian di PLTU Asam-Asam, dapat disimpulkan bahwa gaya kepemimpinan, motivasi kerja, dan skill karyawan berpengaruh signifikan terhadap kinerja karyawan, baik secara langsung maupun melalui SOP sebagai variabel intervening. Ketiga faktor tersebut terbukti penting dalam membentuk kinerja yang optimal, namun efektivitasnya sangat bergantung pada kualitas dan penerapan SOP. Temuan menarik muncul ketika interaksi ketiga variabel melalui SOP justru menunjukkan pengaruh negatif dan signifikan terhadap kinerja, yang mengindikasikan bahwa SOP yang tidak adaptif atau tidak mendukung dinamika kerja dapat menjadi hambatan.
Quality, Service, and Price: Key Drivers of Food Purchase Decisions in Indonesia: Kualitas, Layanan, dan Harga: Faktor Utama Keputusan Pembelian Makanan di Indonesia Intan Dewi Oktafiyanti; Supardi; Dewi Komala Sari
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.6290

Abstract

This study aims to determine the purchase decision on product quality, service quality, and price of Nasi Goreng 69 in Sidoarjo. In this study using quantitative research and this study using a sampling technique that is Non Probability Sampling with Accidental Sampling type. The sample in this research is 96 respondents. Sources of data collection using a questionnaire method that uses a Likert scale 1-5. The data analysis method uses the Partial Least Square (PLS) analysis with the Outer Model and Inner Model Tests. The results of this study indicate that variable product quality effect on purchasing decisions, variable service quality effect on purchasing decisions and variable price effect on purchasing decisions
Analysis of the Relationship between Liquidity and Cost Structure to Financial Efficiency with Profitability as an Intervening Factor Muhammad Rahmadani; Supardi Supardi; Sriyono Sriyono
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8082

Abstract

This study analyzes the relationship between liquidity and cost structure on financial efficiency with profitability as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. Using a quantitative approach and secondary data from financial statements for the period 2019-2023, this study aims to explore the simultaneous effect of liquidity and cost structure on financial efficiency, as well as the mediating role of profitability. The results are expected to provide insights for investors and company management in making financial decisions, as well as add to the academic literature on factors that influence financial efficiency. By focusing on manufacturing companies, this study contributes to a more specific understanding of financial dynamics in the context of the industry.
Budget Planning Strategy, Revenue And Control Of Non-Revenue Water (NRW) On Financial Performance Through SOP (Standard Operating Procedure) As An Intervening Variable At Perumda Air Minum Tirta Raharja Bandung Hari Sundana; Supardi Supardi; Hadiah Fitriyah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8239

Abstract

This study aims to analyze the influence of Budget Planning Strategy, Revenue, and Unbilled Water (ATR) Control on Financial Performance at Perumda Air Minum Tirta Raharja Bandung, with Standard Operating Procedure (SOP) as an intervening variable. The research is based on the importance of operational efficiency and corporate governance in regional water utility companies, particularly in facing financial and technical challenges related to budgeting, revenue optimization, and the control of non-revenue water (ATR). SOP plays a vital role as a system that standardizes operational procedures, ensuring that activities are performed efficiently and contribute to improved financial performance. This study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The sample consists of 150 respondents, comprising operational and managerial employees at Perumda Air Minum Tirta Raharja, who are directly involved in budgeting, revenue management, ATR control, and SOP implementation. Data were collected through structured questionnaires using a 5-point Likert scale. The analysis was conducted using SmartPLS software to test the measurement model (outer model), structural model (inner model), and the mediating effect of SOP. The results show that Budget Planning Strategy, Revenue, and ATR Control have a positive and significant effect on SOP. Furthermore, SOP has a positive and significant effect on Financial Performance. In addition, SOP partially mediates the relationship between the three independent variables and Financial Performance. This indicates that better budgeting strategies, effective revenue management, and optimal ATR control, combined with well-implemented SOPs, contribute significantly to improved financial performance.
Co-Authors Achmad Rifani Rahmatulloh Afia Harini Akmad Varel Al Farabi Aprilia Afni Furoidah Arbiya Magfiroh Rohmi Dea Pramesty Noor Indah Sari Delia Putri Rusnanti Detak Prapanca Dewi Komala Sari Fairuz Zaky Muhammad Farhat Nur Rachman Felandi Arliantoro Hadiah Fitriyah Handini Kurnia Damayanti Hanifah Novia Sofi Hari Sundana Haziki Abduh Imelda Dian Rahmawati Intan Dewi Oktafiyanti Javan Agustian Setyagraha M Fariz Rifai Mochamad Rizal Yulianto Mohammad Rizal Yulianto Mohammad Rizal Yulianto Muhammad Rahmadani Muhammad Rifqi Achmadi Muhammad Syarifudin Rhomadoni Surya Kahfi Dewanata Rizky Eka Febriansah Rizky Eka Febriansyah Rr. Debby Amalia Azhari Saiful Ukamah Salwa Yasmin Az-Zahro Setiyono, Wisnu Panggah Sigit Hermawan Siti Ulfah Sriyono Sriyono Sriyono Sumarno Sumarno Vera Firdaus Wigy Prayoga