Articles
<![CDATA[Penerapan Green Accounting pada Perusahaan untuk Mendukung Keberlanjutan Lingkungan ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Yessica Amelia]]>;
<![CDATA[Ngadi Permana]]>
<![CDATA[ Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/jumma45.v4i1.4127
<![CDATA[This study aims to examine the influence of Human Capital and Organizational Commitment on employee performance at Labersa Toba Hotel & Convention Center in Balige City. The population in this study were all employees of Labersa Toba Hotel & Convention Center with a sample size of 129 employees, selected using total sampling techniques. This study uses a quantitative approach with a data collection instrument in the form of a questionnaire. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, path analysis, and upsilon (v) tests. The results of the study indicate that there is a significant influence between Human Capital on employee performance. There is a significant influence between Organizational Commitment on employee performance, There is a significant influence between Human Capital on Organizational Commitment. Indirectly, there is an influence of Organizational Commitment in Mediating the influence of Human Capital on Employee Performance at Labersa Toba Hotel & Convention Center in Balige City. This study provides recommendations to companies to pay attention to aspects of Human Capital and organizational commitment in order to achieve company targets.]]>
<![CDATA[The Role of Public Information in Borrower Risk Decision Making: A Review of Limitations and Opportunities in Competitive Financing Markets ]]>
<![CDATA[Tampilang, Adrian Otniel]]>;
<![CDATA[Rizal, Muhammad]]>
<![CDATA[ Journal of Economic and Leadership Vol. 1 No. 4 (2024): Desember: Journal of Economic and Leadership ]]>
Publisher : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/jbl.v1i4.25
<![CDATA[This study aims to explore the influence of public information on borrowers’ decision-making risk in the financing market, considering the constraints and opportunities that exist in a competitive credit environment. Through a literature review, we find that public information, such as financial statements, can reduce information asymmetry between borrowers and creditors, thereby facilitating better decision-making. Although transparent and accurate information can improve market efficiency, we also find that increased decision-making risk occurs when borrowers feel compelled to take higher risks. This highlights the importance of a thorough understanding of the information available. In addition, appropriate regulatory policies are needed to ensure access to relevant information for borrowers without creating incentives to take excessive risks. This study is expected to contribute to the understanding of the relationship between public information and borrower behavior, as well as policy implications for improving the stability of the financing market]]>
<![CDATA[The Economics of Auto-Delivery: A Qualitative Exploration of Inventory Management and Profitability in Subscription Services ]]>
<![CDATA[Permana, Ngadi]]>;
<![CDATA[Amelia, Yessica]]>;
<![CDATA[Rizal, Muhammad]]>
<![CDATA[ International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 1 No. 4 (2024): November : International Journal of Business, Marketing, Economics & Leadership ]]>
Publisher : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/ijbmel.v1i4.253
<![CDATA[This qualitative literature review examines "The Economics of Auto-Delivery: A Qualitative Exploration of Inventory Management and Profitability in Subscription Services." Auto-delivery systems have gained traction in various industries, offering consumers convenience and suppliers a steady revenue stream. This study synthesizes existing literature to uncover the interplay between inventory management, profitability, and consumer behavior within auto-delivery frameworks. Key findings highlight the importance of advanced inventory strategies, dynamic pricing models, and the role of technology in enhancing operational efficiency. Additionally, the review discusses the implications of consumer behavior on subscription retention and the challenges suppliers face in minimizing churn. The insights derived from this review indicate that effective channel coordination and strategic investment in technology are essential for maximizing the profitability of auto-delivery services. However, the study acknowledges limitations such as the predominance of research in Western markets and the lack of empirical data to support theoretical insights. This review provides a comprehensive understanding of the economics surrounding auto-delivery systems, serving as a foundation for future research in this rapidly evolving domain.]]>
<![CDATA[Analisis Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Independen Terhadap Manajemen Laba ]]>
<![CDATA[Rizal, Muhammad]]>
<![CDATA[ Studia Ekonomika Vol. 14 No. 2 (2016): Studia Ekonomika Volume 14 Nomor 2 Juli Tahun 2016 ]]>
Publisher : <![CDATA[STIE KASIH BANGSA ]]>
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DOI: 10.70142/studiaekonomika.v14i2.70
<![CDATA[Manajemen laba merupakan suatu tindakan manajemen yang dapat merugikan perusahaan juga pihak pemangku kepentingan dalam perusahaan. Oleh karena itu, dibutuhkan upaya agar tindakan manajemen laba dapat diminimalisir di dalam perusahaan. Salah satu upaya tersebut adalah melalui penerapan mekanisme Good Coporate Governance, berupa keberadaan kepemilikan institusional, komisaris independen dan komite audit independen. Penelitian ini bertujuan untuk menguji pengaruh dari kepemilikan institusional, komisaris independen dan komite audit independen terhadap manajemen laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Manajemen laba pada penelitian ini sebagai variabel dependen diukur dengan akrual diskresioner. Sampel perusahaan adalah 14 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2010-2014, sampel dipilih berdasarkan metode purposive sampling. Analisis data menggunakan metode analisis regresi linear berganda dengan program SPSS. Hasil penelitian menunjukkan bahwa kepemilikan institusional, komisaris independen dan komite audit independen secara simultan atau bersama-sama berpengaruh signifikan terhadap manajemen laba. Untuk pengujian parsial menunjukkan bahwa komite audit independen memiliki pengaruh negatif signifikan terhadap manajemen laba, sedangkan kepemilikan institusional dan komisaris independen tidak terbukti berpengaruh terhadap manajemen laba.]]>
<![CDATA[Analisis Pengaruh Solvabilitas, Sales Growth Dan Ukuran Perusahaan Terhadap Effective Tax Rate ]]>
<![CDATA[Rizal, Muhammad]]>;
<![CDATA[Sari, Novita]]>
<![CDATA[ Studia Ekonomika Vol. 20 No. 1 (2022): Studia Ekonomika Volume 20 Nomor 1 Januari Tahun 2022 ]]>
Publisher : <![CDATA[STIE KASIH BANGSA ]]>
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DOI: 10.70142/studiaekonomika.v20i1.101
<![CDATA[Tujuan dari penelitian ini adalah untuk memeriksa variabel independen sebagai solvabilitas, pertumbuhan penjualan, dan ukuran perusahaan mempengaruhi variabel dependen sebagai tarif pajak efektif. Sampel penelitian ini adalah perusahaan manufaktur di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2019 dari total 52 perusahaan dan dengan menggunakan sampel purposive, ada 13 perusahaan yang diperoleh untuk menguji hipotesis. Studi ini menggunakan metode analisis regresi ganda dari program SPSS 21.0 (Program Statistik untuk Ilmu Sosial). Hasil studi ini menunjukkan bahwa variabel solvabilitas tidak berpengaruh signifikan terhadap tarif pajak efektif karena biaya bunga tidak berpengaruh besar terhadap sampel tarif pajak efektif, sedangkan variabel pertumbuhan penjualan berpengaruh signifikan terhadap tarif pajak efektif karena jika pertumbuhan penjualan perusahaan meningkatd, Sehingga biaya yang muncul bisa ditingkatkan juga. Dan semua biaya dapat mengurangi pengeluaran pajak perusahaan sehingga akan mempengaruhi tarif pajak efektif perusahaan. Untuk ukuran perusahaan memiliki efek signifikan terhadap tarif pajak efektif karena biaya depresiasi atau amortisasi dari aset tetap dapat mengurangi biaya pajak perusahaan, sehingga mempengaruhi tarif pajak efektif. Uji coba secara simultan menunjukkan hasil bahwa solvabilitas, pertumbuhan penjualan, dan ukuran perusahaan bersama-sama memiliki efek signifikan pada tarif pajak efektif.]]>
<![CDATA[The Impact Of Wholesale Pricing Strategies On The Implementation Of Price Conformance Guarantees By Retailers: A Qualitative Review From A Supply Chain Perspective ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Yessica Amelia]]>
<![CDATA[ International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 4 (2024): Desember: International Journal of Business Law, Business Ethic, Business Commu ]]>
Publisher : <![CDATA[LPPM STIE Kasih Bangsa ]]>
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DOI: 10.70142/ijbge.v1i4.257
<![CDATA[This study examines the impact of wholesale pricing strategies on the implementation of Price Matching Guarantees (PMGs) by retailers within the supply chain context. While PMGs serve as tools to enhance consumer attraction and loyalty, their implementation is influenced by the pricing policies set by manufacturers. Through an in-depth literature review, this research finds that discriminatory wholesale pricing strategies hinder retailers from offering PMGs, negatively affecting consumer satisfaction and market competitiveness. Conversely, when wholesale pricing is uniform, PMGs can function more effectively, even if manufacturers oppose such practices. This study suggests the need for increased transparency and collaboration between manufacturers and retailers to create a fairer and more sustainable market environment. The findings provide insights for policymakers to formulate regulations that support more ethical pricing practices and for retailers to optimize their pricing strategies to meet consumer expectations.]]>
<![CDATA[Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS) ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Eri Kusnanto]]>
<![CDATA[ Journal Of Business, Finance, and Economics (JBFE) Vol 2 No 1 (2021): Journal Of Business, Finance, and Economics (JBFE) ]]>
Publisher : <![CDATA[Universitas Veteran Bangun Nusantara ]]>
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DOI: 10.32585/jbfe.v2i1.5684
<![CDATA[This study aims to identify the challenges and factors influencing the successful implementation of International Financial Reporting Standards (IFRS) in Indonesia. Utilizing a qualitative approach, data were gathered through in-depth interviews with regulators, auditors, and financial executives. The findings reveal that the lack of institutional infrastructure, the complexity of IFRS standards, and cultural and linguistic differences are significant barriers to IFRS adoption in Indonesia. Despite these challenges, potential benefits such as enhanced transparency and comparability are recognized, with capacity-building initiatives needed for successful implementation.]]>
<![CDATA[Adopsi Cloud Computing UMKM DKI Jakarta: Peran Kesiapan Teknologi dan Pembelajaran Organisasi ]]>
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Muhammad Rizal]]>
<![CDATA[ Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 1 (2022): Journal Of Business, Finance, and Economics (JBFE) ]]>
Publisher : <![CDATA[Universitas Veteran Bangun Nusantara ]]>
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DOI: 10.32585/jbfe.v3i1.5692
<![CDATA[This study investigates how organizational learning and technological readiness affect cloud computing adoption strategies among Jakarta's Micro, Small and Medium-Sized Enterprises (MSMEs). The research methodology employed is qualitative with a phenomenological approach. Data were collected through in-depth interviews with MSME owners, managers, and IT professionals, selected using purposive sampling to ensure the variation and relevance of respondents to the research topic. The data obtained were analyzed using thematic analysis to identify and understand the patterns of interaction between technology readiness, organizational learning, and cloud computing adoption. The findings indicate that technology readiness, which includes adequate infrastructure and trained human resources, is a key determinant of cloud computing adoption among MSMEs in Jakarta. Additionally, organizational learning was found to assist MSMEs in overcoming challenges associated with adopting new technologies.]]>
<![CDATA[Peran Regulasi dalam Mendorong Adopsi Cloud Computing UMKM DKI Jakarta ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Eri Kusnanto]]>
<![CDATA[ Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 1 (2022): Journal Of Business, Finance, and Economics (JBFE) ]]>
Publisher : <![CDATA[Universitas Veteran Bangun Nusantara ]]>
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DOI: 10.32585/jbfe.v3i1.5707
<![CDATA[This study aims to understand SMEs' perspectives on the impact of regulation on their decisions to adopt cloud computing technology. The research employs a qualitative method with a phenomenological approach to explore the experiences of SME owners, managers, and IT professionals regarding regulatory frameworks affecting cloud computing adoption decisions. Data were collected through interviews with SMEs in the DKI Jakarta region and analyzed using thematic analysis. The findings indicate that government regulations play a crucial role in shaping cloud adoption strategies among SMEs. However, ambiguous and complex regulations present challenges and hinder SMEs' efforts to adopt cloud computing. Despite these obstacles, SMEs demonstrate resilience and flexibility in navigating regulatory challenges by utilizing certified and recognized cloud service providers, thereby mitigating risks associated with regulatory compliance. This study provides insights for policymakers and practitioners to support cloud computing adoption in the SME sector, helping them maintain competitiveness in increasingly competitive markets.]]>
<![CDATA[Pengaruh Ekspektasi Kinerja, Ekspektasi Upaya, Dan Keamanan Yang Dirasakan Terhadap Minat Menggunakan Pembayaran Digital Di Jabodetabek ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Sabrina Dwi Aprilia]]>
<![CDATA[ Studia Ekonomika Vol. 23 No. 2 (2025): Juli: Studia Ekonomika ]]>
Publisher : <![CDATA[STIE KASIH BANGSA ]]>
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DOI: 10.70142/studiaekonomika.v23i2.180
<![CDATA[Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari ekspektasi kinerja ekspektasi upaya, dan keamanan yang dirasakan terhadap minat menggunakan digital payment di Jabodetabek. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang didapatkan dari kuesioner yang disebar. Populasi dalam penelitian ini mencakup pengguna digital payment dari berbagai latar belakang, seperti masyarakat umum, mahasiswa, pekerja, dan sebagainya, yang menggunakan atau tertarik menggunakan pembayaran digital dalam transaksi keuangan mereka di wilayah Jabodetabek. Dengan menggunakan metode pengambilan sampel yang dapat digunakan untuk judul tersebut adalah metode pengambilan sampel acak (random sampling). Dalam metode ini, setiap anggota populasi memiliki peluang yang sama untuk dipilih sebagai sampel. Analisis data menggunakan software SPSS Versi 25 untuk uji instrumen, analisis deskriptif dan regresi linier berganda, uji asumsi klasik, dan uji hipotesis/statistik. Penelitian menunjukkan bahwa ekspektasi kinerja, ekspektasi upaya dan keamanan yang dirasakan berpengaruh positif dan signifikan secara parsial dan simultan terhadap minat menggunakan digital payment.]]>
