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All Journal Jurnal Manajemen Bisnis Jurnal Akuntansi dan Keuangan Jurnal Promosi Pendidikan Ekonomi DERIVATIF Visionist Jurnal EMT KITA YUME : Journal of Management Value: Jurnal Manajemen dan Akuntansi TECHNOBIZ : International Journal of Business eCo-Buss Budimas : Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Studi Ilmu Manajemen dan Organisasi International Journal of Education, Social Studies, And Management (IJESSM) Bima Journal : Business, Management and Accounting Journal Golden Ratio of Marketing and Applied Psychology of Business International Journal of Social Science, Education, Communication and Economics JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management and Digital Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Education Technology Information Social Sciences and Health International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) MABUSS: Journal of Management, Business and Social Sciences Jurnal Pengabdian UMKM International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ni Putu Widhia Rahayu
Universitas Bandar Lampung
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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Family Ownership as a Moderator Variable on Board, Leverage, and Environmental Performance Haninun, Haninun; Damayanti, Tri; Rahayu, Ni Putu Widhia; Aminah, Aminah; Graisman.P, Naufal
Jurnal Manajemen Bisnis Vol. 15 No. 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.21505

Abstract

Research Aims: This study aims to examine family-listed companies by determining the effects of leverage, board, and ownership on environmental performance in Indonesia.Design/Methodology/Approach: A total of 130 family-listed companies were examined using the unbalanced panel method. Board resources diversity also stimulated increased strategic opportunities in deciding the companies plans, regarding the conceptual framework prioritizing dependence theory.Research Results: The results showed that leverage and board significantly-negatively and significantly-positively impacted environmental performance, respectively. Family ownership also strengthened both impacts and transformed a negative direction into a positive effect. This strengthening was due to the important role of ownership in decision-making processes, such as the impact on external stockholders and costs related to environmental performance considered a non-financial strategic issue.Theoretical Contribution/Originality: The results obtained contribute to developing the relationship between family ownership, ecological education, expert management board, leverage, and environmental performance in Indonesian family-listed companies, specifically in uncertainty economics. Therefore, future studies should be conducted on family companies in the country, implementing the present experimental outcomes as references.Practitioners/Policy Implications: This study leads us to the belief in agency theory, where the control of shareholders largely influences management decisions and includes environmental issues. According to family business stakeholder method, the participants are the most influential actors majorly affecting decision-making, including decisions to overcome environmental problems. The large leverage observed also proves that management commonly adopts risk-averse behaviour, showing the ability to generate efficient costs and comply with the shareholder control direction.Limitations/Implications: The experimental scope was considered limited, as a detailed case account was not provided due to the inability to track environmental performance levels. Since multiple experimental aspects required subsequent evaluation, the knowledge prioritizing the thinking patterns of management and controlling shareholders about environmental issues was highly recommended.
Implementation Of The Six-Day Work Policy And Its Impact On Employees' Work-Life Balance (A Study at the SAMSAT Office of Sukadana, East Lampung) Ni Putu Widhia Rahayu; Azah Rawan Sangun
International Journal of Education, Vocational and Social Science Vol. 5 No. 01 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i01.2917

Abstract

This study aims to analyze the implementation of the six-day work policy (work policies) and its impact on employees' work-life balance at the SAMSAT Office of Sukadana, East Lampung. The research employed a qualitative approach using interviews, observation, and documentation methods. Data analysis was conducted using qualitative analysis techniques. The findings indicate that the six-day work policy at the SAMSAT Office of Sukadana, East Lampung, has been implemented in a structured manner through work schedule arrangements, task distribution, and coordination among employees to maintain the quality of public services. Employees' perceptions of this policy vary; while improved public service is viewed positively, the policy also has the potential to disrupt employees' work-life balance. The implementation of the policy is supported by leadership commitment, employee discipline, and a well-coordinated work system; However, it also faces obstacles such as increased workload, limited rest time, and the risk of physical and psychological fatigue. The six-day work policy has implications for employee welfare and organizational productivity, thus requiring optimal management to enhance service effectiveness without compromising employee satisfaction and well-being.
PENINGKATAN PENDAPATAN PELAKU UMKM MELALUI PENGUATAN USAHA EKONOMI PRODUKTIF DI KOTA BANDAR LAMPUNG Rahayu, Ni Putu Widhia; Haninun, Haninun; Warganegara, Tri Lestira Putri; Amna, Luke Suciyati; Putri, Imanuriea Annisa
Jurnal Pengabdian UMKM Vol. 5 No. 1 (2026): Januari
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v5i1.107

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pendapatan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui penguatan usaha ekonomi produktif. Permasalahan utama yang dihadapi pelaku UMKM meliputi keterbatasan manajemen usaha, rendahnya literasi keuangan, serta kurang optimalnya strategi pemasaran. Metode pelaksanaan pengabdian dilakukan melalui pendekatan partisipatif berupa pelatihan, pendampingan, dan praktik langsung yang meliputi penguatan manajemen usaha, pengelolaan keuangan sederhana, serta pengembangan strategi pemasaran produk. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan pelaku UMKM dalam mengelola usaha secara lebih produktif, yang berdampak pada peningkatan pendapatan dan keberlanjutan usaha. Kegiatan ini diharapkan dapat menjadi model pemberdayaan UMKM dalam rangka memperkuat ekonomi masyarakat.
PEMBERDAYAAN MASYARAKAT MELALUI METODE MEMILAH SAMPAH PLASTIK DARI RUMAH BAGI ORANG TUA ANAK DISABILITAS Saptarini, Veronika; Palma, Victoria Ari; Barusman, Tina Miniawati; Rahayu, Ni Putu Widhia; Farida, Ida
Jurnal Pengabdian UMKM Vol. 5 No. 1 (2026): Januari
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v5i1.109

Abstract

Produksi sampah di Kota Bandar Lampung mencapai 858 ton per hari (Diskominfotik Provinsi Lampung, 2025). Menurut Dinas Lingkungan Hidup Bandar Lampung, pada Ramadan, jumlah tersebut dapat meningkat hingga 1.000 ton per hari (Tribun Lampung, 2025). Sebagian besar sampah berakhir di TPA, menimbulkan timbunan yang menghasilkan gas metana (CH4), gas rumah kaca berbahaya bagi ozon yang mempercepat krisis iklim serta meningkatkan risiko bencana ekologis (IPCC, 2021). Pemilahan sampah dari rumah menjadi langkah strategis untuk mengurangi beban TPA. Kegiatan PKM ini penting karena melibatkan orang tua anak penyandang disabilitas yang sering menghadapi keterbatasan informasi dan keterampilan (Nurhidayah, Imtihana, & Adistie, 2018; Putri & Ramadhan, 2021). Tujuannya adalah meningkatkan pengetahuan, keterampilan, serta membuka peluang ekonomi keluarga melalui pemilahan sampah plastik. Metode pelaksanaan meliputi penyuluhan, pelatihan praktik pemilahan sesuai kondisi masing-masing peserta sehingga mudah diterapkan dalam aktivitas sehari-hari di rumah. Hasil menunjukkan peningkatan pengetahuan (85%) dan keterampilan dasar (70%).
PENGARUH KOMPETENSI AUDITOR, AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENINGKATAN EFEKTIVITAS AUDIT PADA INSPEKTORAT KABUPATEN LAMPUNG TENGAH Zuliani, Tiara Destika; Aminah, Aminah; Rahayu, Ni Putu Widhia
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 14, No 1 (2026): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v14i1.15699

Abstract

Efektivitas audit merupakan unsur penting dalam memastikan keberhasilan pengawasan internal pemerintah daerah. Audit yang efektif mampu memberikan keyakinan atas kepatuhan, akuntabilitas, serta perbaikan tata kelola organisasi. Namun, dalam praktiknya efektivitas audit masih menghadapi berbagai kendala, seperti rendahnya tindak lanjut rekomendasi, keterbatasan kompetensi dan independensi auditor, serta lemahnya sistem pengendalian internal. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi auditor, akuntabilitas dan transparansi terhadap peningkatan efektivitas audit Inspektorat Kabupaten Lampung Tengah. Penelitian ini menggunakan metode kuantitatif dengan populasi sebanyak 99 orang. Penentuan sampel dengan menggunakan teknik purposive sampling berdasarkan kriteria tersebut, jumlah responden yang memenuhi syarat untuk dijadikan sampel dalam penelitian ini sebanyak 60 orang. Hasil penelitian menunjukkan kompetensi auditor berpengaruh positif dan signifikan terhadap efektivitas audit pada Inspektorat Kabupaten Lampung Tengah, akuntabilitas berpengaruh positif dan signifikan terhadap efektivitas audit pada Inspektorat Kabupaten Lampung Tengah, transparansi berpengaruh positif dan signifikan terhadap efektivitas audit pada Inspektorat Kabupaten Lampung Tengah dan secara simultan menunjukkan bahwa kompetensi auditor, akuntabilitas, dan transparansi secara bersama-sama berpengaruh positif dan signifikan terhadap efektivitas audit pada Inspektorat Kabupaten Lampung Tengah.
THE INFLUENCE OF PRODUCTS, PRICES, PROMOTIONS, AND PLACES ON PURCHASE DECISIONS AT PANGLONG SAKAI SAMBAYAN IN BRANTI RAYA SOUTH LAMPUNG Muhammad Amar Qusay; Ni Putu Widhia Rahayu
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.718

Abstract

This study is focused on examining the contribution level of purchase decisions determined by product, price, promotion, and location factors. This study makes all consumers who make purchase transactions during 2025 as a research population, with a total population of 110 study subjects. The quantity of study respondents adapting the calculation to Slovin calculation with a 5% degree of error was recorded as 86 individuals as study respondents. Referring to the results of the interpretation of quantitative empirical evidence through a review of multiple linear regression mechanisms, the regression mathematical equation Y = 0.454X1 + 0.54X2 + 0.046X3 + 0.245X4 + e was identified. Testing per aspect by t-test indicates that the product, price, and promotion determine the purchase decision, while the place aspect does not determine individually. However, the results of the F test prove that all triggering factors collectively influence the purchase decision at Panglong Sakai Sambayan. The value of the determination coefficient proves that promotion, location, and price show a determination contribution of 52.6% to the purchase action.
THE INFLUENCE OF BRAND EQUITY AND BRAND TRUST ON PURCHASING DECISIONS THROUGH COMPETITIVE ADVANTAGE OF EXOTIC BRAND CORN SEED PRODUCTS AT DUTA TANI STORE Mahendra, Gede Yuda; Rahayu, Ni Putu Widhia
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.27338

Abstract

This study aims to examine the influence of brand equity and brand trust on purchasing decisions with competitive advantage as a mediating variable for Exsotic brand sweet corn seed products at Duta Tani Store. The study is motivated by fluctuations in product sales over the past three years and the increasing competition in the agribusiness sector. This research uses a quantitative approach with an explanatory research design. The population consists of consumers who have purchased Exsotic brand sweet corn seeds at Duta Tani Store, with the sample selected using purposive sampling involving 60 respondents. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results show that brand equity does not significantly influence competitive advantage or purchasing decisions. In contrast, brand trust has a positive influence on competitive advantage. Furthermore, competitive advantage plays a role as a mediating variable in influencing purchasing decisions. Overall, the research model demonstrates strong predictive capability. These findings suggest that strengthening brand trust is an important strategy for Duta Tani Store in building competitive advantage and encouraging consumer purchasing decisions. Keywords: Brand Equity; Brand Trust; Competitive Advantage; Purchasing Decisions
Pengaruh Promosi dan Harga Terhadap Kepuasan Konsumen di Kopi Ketje Bandar Lampung Kevin Nugroho; Ni Putu Widhia Rahayu
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2923

Abstract

Kopi Ketje belum menetapkan harga yang cukup kompetitif di tengah meningkatnya persaingan dan kebiasaan konsumen membandingkan produk. Selain itu, promosi yang dilakukan kurang relevan karena belum memanfaatkan momen penting, sehingga belum efektif dalam usaha mendapatkan pelanggan baru dan mempertahankan yang sudah ada. Bertujuan mengevaluasi pengaruh promosi dan harga terhadap kepuasan konsumen di Kopi Ketje Bandar Lampung. Metode kuantitatif yang dimplementasikan pada penelitian ini menerapkan analisis regresi linear berganda. Populasi dalam penelitian ini adalah yang pernah berkunjung di Kopi Ketje Bandar Lampung setidaknya 2 kali. Teknik penentuan sampel dengan Purposive Sampling dan sampel melibatkan 100 responden dengan rumus Lameshow  pada margin 10%. Data dikumpulkan melalui kuesioner yang disebarkan kepada pelanggan di Kopi Ketje Bandar Lampung. Dilakukannya analisiis uji validitas, uji realibilitas, analisis regresi linier berganda , uji t, uji F, dan uji koefisien determinasi. Temuan ini menjelaskan adanya pengaruh promosi dan harga baik secara parsial maupun simultan. Temuan dalam penelitian ini memberikan implikasi yang sangat penting bagi manajemen Kopi Ketje dalam mengembangkan strategi pemasaran.  
Pengaruh Motivasi, Komunikasi, dan Stres Kerja Terhadap Kinerja Karyawan Alihdaya Laboratorium di PT. Bukit Asam Tbk. Unit Pelabuhan Tarahan Ni Putu Widhia Rahayu; Rizka Rachmaniar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3322

Abstract

This research examines how motivation, communication, and work stress influence employee performance at PT Bukit Asam Tbk, Tarahan Port Unit. Data were collected from 30 employees using a questionnaire and analyzed with validity tests, normality tests, multiple linear regression, partial t tests, and an F test. All questionnaire items were valid. The normality test showed that the data met the normal distribution requirement with an Asymp. Sig. value of 0.200. The regression results indicated that motivation and communication improved employee performance. Higher stress levels reduced performance. The t test results supported these findings. Motivation had a significant effect on performance (t 2.300, Sig. 0.030). Communication also showed a significant effect (t 2.244, Sig. 0.034). Work stress had a significant negative effect (t −2.116, Sig. 0.044). The F test value of 34.780 confirmed that all variables together affected performance. The study suggests that PT Bukit Asam Tbk should strengthen motivation programs, improve communication practices, and manage work stress effectively to support better employee performance.
Determinan Beban Kerja dan Kejenuhan Kerja terhadap Motivasi Kerja pada Pengelolaan Keuangan dan Aset di Lingkungan Layanan Kesehatan Sitepu, Doni Andika; Rahayu, Ni Putu Widhia; Apriyani, Ria
VISIONIST Vol 14, No 1 (2025): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmv.v14i1.4859

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh beban kerja dan kejenuhan kerja terhadap motivasi kerja pengelola keuangan dan asset. Latar belakang penelitian ini didasarkan pada tingginya tuntutan pekerjaan yang diemban tenaga kesehatan yang merangkap sebagai pengelola keuangan, serta meningkatnya tingkat kejenuhan kerja yang berdampak pada penurunan motivasi kerja dan tingginya tingkat pergantian pegawai. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada seluruh populasi yang berjumlah 56 responden, sehingga teknik pengambilan sampel yang digunakan adalah sampel jenuh. Analisis data dilakukan melalui pengujian instrumen, uji asumsi klasik, serta analisis regresi linier berganda untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa beban kerja memiliki pengaruh yang signifikan terhadap motivasi kerja pengelola keuangan dan aset. Selain itu, kejenuhan kerja juga terbukti berpengaruh signifikan terhadap motivasi kerja. Secara simultan, kedua variabel independen tersebut berkontribusi terhadap perubahan motivasi kerja dalam model penelitian. Berdasarkan temuan tersebut, dapat disimpulkan bahwa tingginya beban kerja dan kejenuhan kerja cenderung memengaruhi tingkat motivasi kerja pegawai. Oleh karena itu, diperlukan strategi pengelolaan beban kerja yang lebih efektif, peningkatan dukungan organisasi, serta upaya pengendalian kejenuhan kerja guna meningkatkan motivasi kerja. Adapun saran yang diajukan adalah perlunya penyesuaian pembagian tugas sesuai kompetensi, peningkatan pelatihan di bidang pengelolaan keuangan, pemberian kompensasi yang lebih adil, serta penciptaan lingkungan kerja yang mendukung untuk mengurangi kejenuhan dan meningkatkan motivasi kerja pegawai. 
Co-Authors Aminah Aminah Apriyani, Ria Aulia Rahmawati Azah Rawan Sangun Budiana, I Gede Cahyani, Ni Luh Putu Cipta Devi CINDY CINDY Dahlia, Dahlia Damayanti, Wayan Alfina Danu Wijaya Dewita, Kadek Putri Endang Sulastri Fardana, Brilliandi Asa Farida Efriyanti Graisman.P, Naufal Halim Setiawan Hanafi, Farhan Haninun Ida Farida Iin Fetiani Imanuriea Annisa Putri Iskandar Ali Alam Justin Sarmili, Marvellius Kevin Nugroho Khairudin Khairudin Khanha Putra, Wayan Kholida, Nyimas Salsabila Nurul Liwandy, Albert Luke Suciyati Amna M. Pindra Mahendra, Gede Yuda Mastura, Putri Mega, Fredy Ziekrian Muhammad Amar Qusay Nabila, Nabila Novi Tri Asiani novianti, cicelia Nuris Sanida Palma, Victoria Ari Rachmad Ryo Ryanda Subing Raminto, Raminto Randy Claudio Owen Rizka Rachmaniar Safitri, Agung Ayu Tia Saptarini, Veronika Selfia Alke Mega, Selfia Alke Shakpuytri, Komang Yunita Sinaga, Martha Alfreda Sitepu, Doni Andika Suharta, Kadek Aris Oki Syafitri, Aisyah Tia Tanjung Tina Miniawati Barusman Tri Damayanti, Tri Tri Lestira Putri Warganegara Wijaya, Kenny Zuliani, Tiara Destika