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INDONESIA
CAPITAL: JURNAL EKONOMI DAN MANAJEMEN
Published by Universitas PGRI Madiun
ISSN : 25989022     EISSN : 25989618     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
CAPITAL: Jurnal Ekonomi dan Manajemen published by Universitas PGRI Madiun with regitered number ISSN: 2598-9022 (Print) and 2598-9618 (Online), which published twice a year on September and March.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol. 9 No. 2 (2026)" : 12 Documents clear
Pengaruh Implementation of Green Accounting dan CSR Disclosure (Profitabilitas, Firm Size, Capital Structure Sebagai Variabel Kontrol) Hang Dano, Gita; Fauziyah
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.21987

Abstract

This study aims to explain the effect of implementation of green accounting and CSR Disclosure on firm value with profitability, firm size, capital structure as control variables. This study uses a sample of 21 energy sector companies listed on the Indonesia Stock Exchange in the period 2021-2023. The data analysis technique used is quantitative data analysis including classical assumption tests, multiple regression analysis, and t-tests using SPSS. The results of this study provide evidence that implementation of green accounting and CSR Disclosure have a partial effect on firm value. Implementation of green accounting with profitability as a control, implementation of green accounting with firm size as a control variable, and CSR Disclosure with firm size as a control variable have a partial effect on firm value. Meanwhile, CSR Disclosure with profitability as a control, implementation of green accounting with capital structure as a control, and CSR Disclosure with capital structure as a control do not have a partial effect on firm value.
Pengaruh Lingkungan Kerja, Komunikasi Kerja, dan Pengaturan Sistem Kerja Fleksibel terhadap Komitmen Organisasi pada Karyawan Gudang Outbound JNE Surabaya Gilang Adi Setiawan; Siti Samsiyah
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.21996

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja terhadap komitmen organisasi, pengaruh komunikasi kerja terhadap komitmen organisasi, pengaruh pengaturan sistem kerja fleksibel terhadap komitmen organisasi. Serta untuk mengetahui pengaruh lingkungan kerja, komunikasi kerja, dan pengaturan sistem kerja fleksibel terhadap komitmen organisasi. Populasi dalam penelitian ini adalah seluruh karyawan outbound JNE Surabaya, yaitu sebanyak 61 orang. Teknik pengumpulan data menggunakan kuesioner dan menggunakan SPSS version 25.0 dalam mengolah data. Data hasil penelitian diketahui bahwa terdapat pengaruh yang negatif dan signifikan antara lingkungan kerja terhadap komitmen organisasi, terdapat pengaruh positif dan signifikan antara komunikasi kerja terhadap komitmen organisasi, terdapat pengaruh positif dan signifikan antara pengaturan sistem kerja fleksibel terhadap komitmen organisasi. Serta terdapat pengaruh positif dan signifikan antara lingkungan kerja, komunikasi kerja, dan pengaturan sistem kerja fleksibel terhadap komitmen organisasi.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi Dan Hubungan Interpersonal Terhadap Kinerja Pegawai Dhimas Al Annas; Nugraha, Andhyka Tyaz; Muhammad Miftahul Abid
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.22769

Abstract

This study aims to examine the influence of leadership style, organizational culture, and interpersonal relationships on employee performance at the Department of Public Works for Human Settlements, Spatial Planning, and Irrigation in Musi Rawas Regency. Furthermore, this research investigates the mediating role of organizational culture in the relationship between leadership style and interpersonal relationships with employee performance. The research applies a Mixed Method Research (MMR) approach, with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS version 3. A total of 62 employees participated by completing a structured questionnaire. The findings reveal that both leadership style and interpersonal relationships have a positive and significant impact on organizational culture and employee performance. However, organizational culture does not significantly affect performance, nor does it mediate the relationship between the independent variables and performance. These results provide valuable practical implications for institutions seeking to improve employee performance by strengthening leadership practices and fostering positive workplace relationships.
The Role of Digital Technology Innovation in Shaping Tourist Perceptions of The Existence of Spiritual Tourism in Mas Village, Ubud Milla Permata Sunny; I Wayan Suartina; I Komang Gede; I Made Suastu Puja; I Gede Aryana Mahayasa
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.23052

Abstract

Spiritual tourism has experienced significant growth in response to travelersÂ’ increasing demand for transcendent and reflective experiences. Mas Village in Ubud, Bali, known for its artistic heritage and rooted in the Tri Hita Karana philosophy, holds strong potential for developing spiritually-based cultural tourism. However, despite the global rise in interest toward spiritual tourism, visitor numbers to Mas Village have declined, indicating a disconnect in the utilization of digital technology for destination promotion and perception shaping. This study aims to examine the role of digital innovation in influencing tourist perceptions of spiritual tourism in Mas Village. Employing a mixed methods approach with a concurrent embedded design, this research integrates quantitative data from questionnaires and qualitative insights from in depth interviews. Data analysis includes descriptive methods, moderated regression analysis (MRA), and thematic analysis. The findings are expected to identify key dimensions influencing spiritual tourism existence namely spirituality, culture, participation, and digital promotion. Furthermore, the study tests propositions and hypotheses regarding the significant impact of digital content on shaping perceptions and sustaining spiritual destination existence. The study concludes that authentic and emotionally resonant digital representations can enhance touristsÂ’ connection to local values and promote sustainable spiritual tourism in an ethical and participatory manner. The results contribute theoretically to the literature on digital and spiritual tourism and offer practical guidance for destination managers and policymakers in designing culturally aligned promotional strategies to meet modern traveler expectations.
Flat Structure, Equitable Rewards, and Employee Performance: The Mediating Role of OCB Putu Alit Wardana; I Gusti Ayu Wimba; I Made Astrama
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.23074

Abstract

This study investigates the impact of Slim Organizational Structure and Proportional Reward on employee performance, with Organizational Citizenship Behavior (OCB) as a mediating variable, at PT Ananta Widhya Husada in Badung, Bali. Using a quantitative approach, data were collected through questionnaires from 89 employees and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results demonstrate that Slim Organizational Structure has a significant positive effect on both OCB (? = 0.534; t = 7.582; p < 0.001) and employee performance (? = 0.304; t = 3.018; p < 0.01). Similarly, Proportional Reward significantly influences OCB (? = 0.336; t = 2.173; p < 0.05) and employee performance (? = 0.552; t = 1.980; p < 0.05). OCB itself exerts a strong positive impact on employee performance (? = 0.476; t = 5.049; p < 0.001), and it partially mediates the effect of Slim Organizational Structure on performance but does not mediate the effect of Proportional Reward. These findings highlight the importance of organizational design and fair reward systems in shaping employee behavior and productivity, while also clarifying the distinct role of OCB as a behavioral mechanism in enhancing performance outcomes within healthcare organizations.
Pengaruh Citra Merek, Lokasi, Harga, dan Kualitas Pelayanan terhadap Minat Beli melalui Kepercayaan Konsumen sebagai Variabel Pemediasi Zalukhu, Gregorius; Deya; Waruwu, Mamis; Nurcahyo, Fajar; Dewi, Puri Swastika Gusti Krisna; Lombogia, Meidy Frenky
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.23361

Abstract

This study analyzes the influence of brand image, location, price, and service quality on consumer purchase intention, with consumer trust serving as a mediating variable at Roti Bakar 88 Cafe, GOR Damyati, Tangerang City. The primary research question addresses the extent to which these factors affect purchase intention both directly and indirectly through consumer trust. A quantitative approach with a data analysis process using SmartPLS. The results show that brand image, price, and service quality significantly influence consumer trust, while location does not significantly affect trust, it has a direct influence on purchase intention. In addition, the relationship between consumer trust and purchase intention is proven to be significant, establishing trust as a crucial mediating variable in this model. Price and service quality do not directly influence purchase intention but exert an indirect influence through consumer trust. These findings suggest that building consumer trust is essential for driving consumer purchasing decisions in the culinary sector. Therefore, managers should focus on strengthening brand image and maintaining consistent service quality to increase customer loyalty and purchase intention.
Pengaruh Bauran Pemasaran Terhadap Kepuasan Konsumen Dan Word Of Mouth Studi Kasus Terhadap Lip Tint Wardah Sugiarto, Nabilah; Kurnia Hutabarat, Indra Rizky; Nugraha, Andhyka Tyaz
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.23416

Abstract

This study aims to analyze the influence of the marketing mix on satisfaction of consumer and positive Word of Mouth (WOM), with consumer satisfaction serving as a mediating variable. The primary problem addressed is the increasing competition in the halal cosmetics market and the crucial role of credible WOM as a Promotional tool. The research uses method which is a quantitative approach as well as Structural Equation Modeling-Partial Least Square (SEM-PLS) and involves 126 female respondents who are users of Wardah's Liptint.The results show that the marketing mix has a significant and positive influence on both consumer satisfaction (?=0.889) and WOM (?=0.662). Consumer satisfaction is identified as a vital mediator, indicating that the marketing mix indirectly affects WOM through increased consumer satisfaction. This finding concludes that an optimal marketing mix strategy is essential for enhancing consumer satisfaction and fostering positive WOM, which in turn strengthens Wardah's position in the market.
Analisis Keterlambatan Proyek Terhadap Kinerja Sdm Dan Biaya Dengan Pendekatan Pert Tamalika, Tolu
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.23459

Abstract

Keterlambatan proyek konstruksi sering menyebabkan peningkatan biaya, penurunan produktivitas, serta menurunnya efisiensi pelaksanaan proyek. Penelitian ini bertujuan untuk menganalisis pengaruh keterlambatan waktu pekerjaan terhadap kinerja sumber daya manusia dan biaya proyek dengan menggunakan metode Program Evaluation and Review Technique (PERT) pada proyek Rumah Susun (RUSUN) di Kota Palembang. Pendekatan deskriptif kuantitatif digunakan melalui observasi lapangan, wawancara, dan analisis dokumentasi proyek untuk memperoleh data terkait jadwal, kinerja tenaga kerja, serta biaya pelaksanaan. Metode PERT, yang dilengkapi dengan analisis korelasi dan regresi, digunakan untuk menentukan probabilitas durasi proyek, jalur kritis, serta variasi biaya akibat keterlambatan waktu. Hasil analisis menunjukkan bahwa waktu penyelesaian proyek diperkirakan selama 43,01 hari dengan biaya normal sebesar 12,1 miliar rupiah, estimasi optimis sebesar 6,4 miliar rupiah, dan pesimis sebesar 17,7 miliar rupiah. Jika durasi proyek diperpanjang menjadi 48 minggu, biaya meningkat menjadi 23,4 miliar rupiah, dengan estimasi keuntungan sebesar 1,8 miliar rupiah. Hasil penelitian membuktikan bahwa metode PERT efektif dalam menganalisis durasi serta efisiensi biaya proyek. Kecukupan sumber daya manusia meningkatkan profitabilitas, sedangkan kekurangan tenaga kerja dan kendala lapangan menyebabkan keterlambatan dan kerugian proyek.
Kearifan Lokal Sebagai Modal Sosial Dalam Mewujudkan Pariwisata Berkelanjutan: Studi Fenomenologis Terhadap Masyarakat Pesisir Shanty Ratna Damayanti; Sri Utami Ady
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.23534

Abstract

Abstract This study aims to explore the role of local wisdom as social capital in realizing sustainable tourism through a phenomenological study of coastal communities. The research addresses the challenge of balancing economic growth in tourism development with the preservation of cultural identity and environmental sustainability, focusing on the Larung Sesaji tradition at Pantai Papuma. Using a qualitative phenomenological approach, data was collected through in-depth interviews with key informants including local cultural leaders, fishermen, tourism officials, and community members. The analysis highlights that Larung Sesaji functions not only as a ritual for cultural preservation but also as an educational medium that strengthens community identity, transmits ecological knowledge, and promotes social solidarity. This tradition supports sustainable tourism by maintaining the continuity of local wisdom amid modernization, enhancing community resilience, and fostering economic opportunities through cultural tourism. The study concludes that integrating local cultural practices with tourism development effectively balances tradition and economic progress while empowering coastal communities. Keywords: Local wisdom, Larung Sesaji, sustainable tourism, Pantai Papuma
Pengaruh Perceived Security, Perceived Ease Of Use, Dan Perceived Usefulness Terhadap Repurchase Intention Melalui Satisfaction Dan Customer Trust Pada E-Commerce Marketplace Anisah, Tiara Nur; Najmudin, Mohamad; Andika
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v9i2.24207

Abstract

Penelitian ini bertujuan untuk menginvestigasi peran mekanisme teknis dan keamanan dalam mendorong niat pembelian ulang pelanggan pada platform marketplace di Indonesia melalui kerangka kerja Technology Acceptance Model (TAM) yang diperluas. Secara khusus, studi ini mengevaluasi bagaimana persepsi keamanan, kemudahan penggunaan, dan manfaat penggunaan membentuk kepuasan dan kepercayaan pelanggan sebagai mediator perilaku pasca-pembelian. Menggunakan pendekatan kuantitatif, data dikumpulkan dari 231 responden yang merupakan pengguna aktif marketplace melalui survei daring dengan teknik purposive sampling. Data tersebut kemudian dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Temuan penelitian mengungkapkan bahwa kemudahan penggunaan merupakan stimulus utama dalam menciptakan kepuasan pelanggan, yang selanjutnya menjadi pendorong paling signifikan bagi niat pembelian ulang. Namun, hasil pengujian menunjukkan bahwa kemudahan teknis semata tidak mampu secara langsung membangun kepercayaan pelanggan tanpa dukungan jaminan keamanan transaksi dan manfaat fungsional yang nyata. Hal ini mengindikasikan pergeseran perilaku konsumen digital di Indonesia yang semakin rasional dan kritis dalam mengevaluasi nilai serta keamanan platform belanja daring. Penelitian ini memberikan kontribusi teoretis pada literatur adopsi teknologi serta strategi praktis bagi pelaku industri e-commerce untuk meningkatkan loyalitas pelanggan melalui penguatan integritas sistem dan manfaat fungsional. Keterbatasan dan arah untuk penelitian masa depan juga dibahas dalam studi ini

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