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MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. The main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Directorate of Research and Community Service (DRPM) Bina Darma University. p-ISSN: 2086-5090 e-ISSN: 2655-8262. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December. Focus and Scope The editorial board welcomes original submissions in Indonesia and English. The number of words for a research article should preferably be between 5,000 and 8,000. The following are some of the topical areas (but not limited to) relevant to the journal: Management: Human Capital Human resource management Financial management Operational management Marketing management Strategic management Business : Business development Small business enterprise Business and economic education Business law e-business Finance: Behavioural finance Efficiency of stock and foreign exchange markets International parity conditions Valuation of securities Mergers and acquisitions Cost of capital and capital budgeting Modelling time-varying volatility of financial assets Time-varying correlations, betas and copulas Market microstructure Islamic finance Accounting: Financial reporting and international financial reporting standards Public sector accounting and auditing Corporate governance Audit expectation gap Market for audit services Determinants of job satisfaction of accounting academics Determinants of various disclosures in company annual reports Earnings management Auditing standards
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 228 Documents
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Pengaruh Instagram Sebagai Social Media Marketing Terhadap Perilaku Konsumtif Wanita Karir Di Kota Pekanbaru Nurrahmi Hayani; Muhammad Ikbal
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.69 KB) | DOI: 10.33557/mbia.v19i1.820

Abstract

The purpose of this study was to determine the effect of Instagram as social media marketing on consumer behavior. The population in this study were all career women in Pekanbaru with an age range of 17 to 45 years and had used Instagram as a medium for shopping or reference before making a product purchase. The sampling method in this study uses non random sampling with a purposive sampling technique. The data used are primary data and secondary data. The data analysis method used is a simple linear regression method. The results showed that Instagram as social media marketing had a significant effect on the consumptive behavior of career women in the city of Pekanbaru. The influence of Instagram as social media marketing on the consumptive behavior of career women in the city of Pekanbaru is shown by a coefficient of determination of 0.563. This shows that 56.3% of consumer behavior is influenced by social media marketing and the remaining 43.7% is influenced by other variables not used in this study. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Instagram sebagai social media marketing terhadap perilaku konsumtif. Adapun populasi dalam penelitian ini adalah seluruh wanita karir di Kota Pekanbaru dengan rentang usia 17 hingga 45 tahun yang menggunakan Instagram sebagai salah satu media untuk berbelanja atau referensi sebelum melakukan pembelian suatu produk . Metode pengambilan sampel dalam penelitian ini menggunakan nonrandom sampling dengan teknik purposive sampling dimana teknik ini mengambil sampling dengan pertimbangan tertentu. Data yang digunakan adalah data primer dan data sekunder. Metode analisis data yang digunakan adalah metode regresi linear sederhana. Hasil penelitian menunjukkan bahwa Instagram sebagai social media marketing berpengaruh signifikan terhadap perilaku konsumtif wanita karir di kota Pekanbaru. Besar pengaruh Instagram sebagai social media marketing terhadap perilaku konsumtif wanita karir di kota Pekanbaru ditunjukkan dengan koefisien determinasi sebesar 0,563. Hal ini menunjukkan bahwa 56,3% Perilaku konsumtif di pengaruhi oleh social media marketing dan sisanya sebesar 43,7% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. Kata kunci: instagram, social media marketing dan perilaku konsumtif
Pengaruh Debt To Equity Ratio (DER), CurrentRatio (CR), Return on Equity (ROE), dan Net Profit Margin (NPM) Terhadap Price Earning Ratio (PER) Perusahaan Sub Sektor Perkebunan yang Terdaftar pada Bursa Efek Indonesia Periode Tahun 2014-2017 Indri Wahyuni; Aftoni Susanto; Salamatun Asakdiyah
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.484 KB) | DOI: 10.33557/mbia.v19i1.863

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji secara empiris pengaruh Pengaruh Debt To Equity Ratio (DER), CurrentRatio (CR), Return on Equity (ROE), dan Net Profit Margin (NPM) Terhadap PriceEarning Ratio (PER) Perusahaan Sub Sektor Perkebunan yang Terdaftar pada Bursa Efek Indonesia Periode Tahun 2014-2017. Berdasarkan kriteria yang ada, maka didapatkan 15 perusahaan sub sektor perkebunan. Pengujian hipotesis dilakukan dengan analisis regresi linier berganda, tetapi sebelum pengujian hipotesis terlebih dahulu dilakukan pengujian asumsi klasik. Hasil pengujian hipotesis dilakukan secara parsial yaitu uji t menunjukkan bahwaDER berpengaruh positif dan tidak signifikan terhadap PER.CR berpengaruh positif dan tidak signifikan terhadap PER.ROE berpengaruh positif dan signifikan terhadap PER. NPM berpengaruh positif dan signifikan terhadap PER. Kata Kunci: Debt To Equity Ratio (DER), CurrentRatio (CR), Return on Equity (ROE), dan Net Profit Margin (NPM), dan Price Earning Ratio (PER).
Knowledge Management Untuk Menciptakan Daya Saing Bisnis Keluarga Pada Pengelolaan Bisnis Kuliner di Kota Palembang Trisninawati Trisninawati; Dina Mellita
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.935 KB) | DOI: 10.33557/mbia.v19i1.864

Abstract

The culinary business in the city of Palembang is one of the family businesses that has been passed down for generations, the culinary business in recent years can create growth opportunities for employment and increase the ability of human resources. Management of many family businesses is controlled and operated by one member or several families and many family businesses have non-family members as employees. This study aims to determine the role of knowledge management in creating human resources who are ready to compete in the culinary industry in the city of Palembang. by analyzing the factors that must be considered such as the next generation development factors, information technology, and business development. This research uses a qualitative approach through in-depth interviews and direct observation. The results of this study indicate that the culinary business in the family business is still carried out traditionally the application of technology is still limited so the need for the role of knowledge management in order to be able to identify knowledge can realize competitiveness and sustainability as a benchmark for the success of the family business especially the culinary business in the city of Palembang Abstrak Bisnis kuliner di kota Palembang merupakan salah satu bisnis keluarga yang sudah turun temurun, bisnis kuliner tersebut dalam beberapa tahun ini dapat menciptakan peluang pertumbuhan bagi lapangan kerja dan peningkatan kemampuan sumber daya manusia. Manajemen bisnis keluarga banyak dikendalikan dan dioperasikan oleh satu anggota atau beberapa keluarga dan banyak bisnis keluarga memiliki anggota non keluarga sebagai karyawan. Penelitian ini bertujuan untuk mengetahui peran knowledge management dalam menciptakan sumber daya manusia yang siap untuk berdaya saing pada industri kuliner di kota Palembang. dengan menganalisis faktor- faktor yang harus diperhatikan seperti faktor pengembangan generasi penerus, teknologi informasi,dan pengembangan usaha. Penelitian ini menggunakan pendekatan kualitatif melalui wawancara mendalam dan observasi langsung. Hasil penelitian ini menunjukkan bahwa bisnis kuliner dalam bisnis keluarga masih dilakukan tradisional penerapan teknologi masih terbatas sehingga perlu adanya peran knowledge management agar mampu mengidentifikasi pengetahuan dapat mewujudkan daya saing dan berkelanjutan sebagai tolak ukur keberhasilan bisnis keluarga khususnya bisnis kuliner di kota Palembang.
Pengaruh Kualitas Layanan terhadap Loyalitas Pelanggan Bamboo Coffee dan Resto di Lhokseumawe Amanda Rizkillah; Suryani Suryani; Rahmawati Rahmawati
MBIA Vol 19 No 1 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.246 KB) | DOI: 10.33557/mbia.v19i1.866

Abstract

Bamboo Coffee and Resto become a restaurant that is great demand because it serves a variety of menu choices that continue to improve the quality of service to stay afloat and compete. This study discusses analyzing how to affect service quality on customer loyalty in Bamboo Coffee and Resto in Lhokseumawe. The sampling technique used was accidental sampling with a total sample of 94 consumers and multiple regression analysis as a data analysis technique. SERVQUAL Theory is a theory used to measure the quality of services, namely the dimensions of reliability (X1), responsiveness (X2), guarantee (X3), empathy (X4) and tangible (X5). The results of this study indicate the facts both simultaneously and simultaneously, this dimension has a very significant influence on customer loyalty.
Pengaruh Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk dengan Ketidakpastian Lingkungan sebagai Variabel Moderating pada PT. Sinar Sosro KPB Palembang Nurul Hutami Ningsih; Fenty Astrina
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.832

Abstract

Various problems that occur related to the use of a management accounting system (SAM) that has not been maximized resulted in a decrease in product quality that is influenced by various conditions of environmental uncertainty. This study aims to determine and analyze the effect of broad scope, timeliness, aggregated and integrated SAM on product quality control with environmental uncertainty as a moderating variable at PT. SINAR SOSRO KPB PALEMBANG. The results of this study indicate that partially it is known that SAM Broad Scope, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control, whereas SAM Timelines does not significantly affect the variable Quality Control. Simultaneously it is known that SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control. Partially, it is known that Environmental Uncertainty does not significantly moderate the relationship between SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated on Product Quality Control, and all moderation relationships what happens is the moderator predictor. The influence between SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control with Environmental Uncertainty proved to be strong where Adjusted R Square value of 0.684 or 68.4% while the remaining 31.6% is explained by other factors outside the research model. Abstrak Berbagai permasalahan yang terjadi terkait penggunaan sistem akuntansi manajemen (SAM) yang belum maksimal mengakibatkan penurunan kualitas produk yang dipengaruhi oleh berbagai kondisi ketidakpastian lingkungan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh cakupan luas, ketepatan waktu, agregat, dan SAM terintegrasi terhadap pengendalian kualitas produk dengan ketidakpastian lingkungan sebagai variabel moderasi pada PT. SINAR SOSRO KPB PALEMBANG. Hasil penelitian ini menunjukkan bahwa secara parsial diketahui bahwa SAM Broad Scope, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Product Quality Control, sedangkan SAM Timelines tidak berpengaruh signifikan terhadap variabel Quality Control. Secara simultan diketahui bahwa SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Pengendalian Kualitas Produk. Secara parsial diketahui bahwa ketidakpastian lingkungan tidak secara signifikan memoderasi hubungan antara SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated, terhadap pengendalian kualitas produk, dan semua hubungan moderasi yang terjadi adalah moderator predictor. Pengaruh SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Pengendalian Kualitas Produk dengan Ketidakpastian Lingkungan terbukti kuat dimana nilai Adjusted R Square sebesar 0.684 atau 68.4% sedangkan sisanya sebesar 31.6% dijelaskan oleh faktor lain di luar penelitian. model. Kata kunci: SAM Broad scope, SAM Timeliness, SAM Aggregated, SAM Integrated, Ketidakpastian Lingkungan, Pengendalian Kualitas Produk.
Pengaruh Kepuasan Kerja dan Perencanaan Pemeriksaan Pajak Terhadap Kinerja Pemeriksa Pajak di KPP Kota Palembang Delfi Panjaitan; Desy Lesmana; Mutiara Maimunah
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.890

Abstract

This study aims to determine the effect of job satisfaction and tax audit planning on the performance of tax auditors in Palembang. The population of this study was all ASNs within the Directorate General of Taxation who served as Examiners in the Regional Office of the Directorate General of Taxes of North Sumatra. The sample in this study was the examiner at the KPP in the city of Palembang. Data is collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that job satisfaction has a positive effect on the performance of tax auditors, while tax audit planning does not affect the performance of tax auditors. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja dan perencanaan pemeriksaan pajak terhadap kinerja pemeriksa pajak di KPP Kota Palembang. Populasi penelitian ini adalah seluruh ASN dilingkungan Direktorat Jenderal Pajak yang bertugas sebagai Pemeriksa pada Kanwil DJP Sumsel Babel. Sampel pada penelitian ini adalah pemeriksa di KPP di Kota Palembang. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh positip terrhadap kinerja pemeriksa pajak, sementara perencanaan pemeriksaan pajak tidak mempengaruhi kinerja pemeriksa pajak. Kata Kunci: Pemeriksa Pajak, Kepuasan Kerja, Perencanaan Pemeriksaan, dan Kinerja.
Analisis Strategi Pemasaran Produk Digital CRM di PT Infomedia Nusantara Erlina Aduski; Prasetyo Hadi; Rusdi Musa Ishaq
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.892

Abstract

The purpose of this research is to reformulate the marketing strategy of Digital CRM products where at this time, in the digital era, the contribution of revenue generated by CRM Digital is still very low if we compared with Inbound Call (Legacy CRM). This research applied the qualitative approach with a descriptive type of research and using PEST analysis, Industry Environment 5 Forces Porter Analysis, SWOT, and 7P Marketing Mix. Based on the analysis of external and internal factors, we get several alternative strategies such as 1) Product: focus on offering Integrated Omnichannel products, offering CRM as Managed Service; increasing maturity of application or platform and providing analytics enablers as a competitive advantage, 2) Price: implementing a flexible business scheme and conducting cost leadership, 3) Place: maximizing Telkom's Customer Facing Unit (CFUE) for marketing channels and doing global penetration, 4) People: building capabilities and competencies through training and certification 4) Process: make transformation process from conventional into automation, cognitive and Artificial Intelligence; Collaborate with partners to build a digital platform, robotics, and analytics 5) Promotion: creating brand awareness, channel awareness and focus on internal promotion at TelkomGroup. Abstrak Penelitian ini bertujuan untuk mengetahui existing strategi pemasaran produk Digital CRM dan merumuskan ulang strategi pemasaran berdasarkan alternatif strategi yang diusulkan. Pendekatan penelitian yang digunakan adalah kualitatif dengan jenis penelitian deskriptif yang menggunakan analisis faktor eksternal dan internal yaitu Analisis PEST, Analisis Lingkungan Industri 5 Forces Porter, 7S Mckinsey, SWOT, STP dan Bauran Pemasaran 7P. Alternatif Strategi yang diusulkan: 1) Product: fokus pada produk Integrated Omnichannel, menawarkan layanan CRM sebagai Managed Service, peningkatan maturity dari segi aplikasi /platform dan memberikan analytics enabler sebagai bentuk competitive advantage, 2) Price: Merapkan flexible business scheme dan melakukan Cost Leadership, 3) Place: memaksimalkan Customer Facing Unit Enterprise (CFUE) Telkom untuk channel pemasaran , melakukan penetrasi Global 4) People : membangun kemampuan dan kompetensi melalui training, sertifikasi, dan sharing session; redefine job roles, pembuatan kebijakan project delivery, mengembangkan roadmap untuk operational talent, 5) Promotion: meng-create Brand Awareness, and Channel Awareness serta fokus melakukan promosi di internal TelkomGroup. Kata kunci : Strategi Pemasaran; Analisis PEST, 5 Forces Porter, SWOT, Bauran Pemasaran 7P.
Pengaruh Sales (penjualan) dan Debt to Equity Ratio (DER) Terhadap Pertumbuhan Laba Rifani Akbar Sulbahri
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.937

Abstract

The company always wants its business to grow. These developments will occur if supported by the ability of management to establish policies in planning, obtaining, and utilizing funds to maximize corporate values. It cannot be denied that profit growth cannot be separated from the company's financial performance. One of the most commonly used financial analysis tools is financial ratios. This research was conducted to reexamine the relationship of Sales and financial ratios with profit growth. The inconsistency of the results from previous studies caused this issue to be interesting to be examined again. This study aims to provide evidence that the variable Sales (Sales) and Debt to Equity Ratio, affect the profit growth. The conclusion in this study obtained Sales significant effect on earnings changes with the value of prob. sales variable <critical probability value (α = 5%) of 0.0043 <0.05, so that the sales variable has a significant effect on earnings changes.DER has a significant effect on earnings changes on prob. DER variable <critical probability value (α = 5%) of 0.0000 <0.05, so that the DER variable has a significant effect on earnings changes. Abstrak Perusahaan senantiasa menginginkan usahanya berkembang. Perkembangan tersebut akan terjadi apabila didukung oleh adanya kemampuan manajemen dalam menetapkan kebijaksanaan dalam merencanakan, mendapatkan, dan memanfaatkan dana-dana untuk memaksimumkan nilai-nilai perusahaan. Tidak dapat dipungkiri bahwa pertumbuhan laba tidak bisa terlepas dari kinerja keuangan perusahaan. Salah satu alat analisis keuangan yang paling sering digunakan adalah rasio keuangan. Penelitian ini dilakukan untuk menguji kembali hubungan Sales (Penjualan) dan rasio keuangan dengan pertumbuhan laba.Adanya ketidak konsistenan hasil dari penelitian-penelitian sebelumnya menyebabkan isu ini menarik untuk diteliti kembali. Penelitian ini bertujuan untuk memberikan bukti bahwa variabel Sales (Penjualan) dan Debt to Equity Ratio,berpengaruh terhadap pertumbuhan laba. Kesimpulan pada penelitian ini didapat Sales berpengaruh signifikan terhadap Perubahan laba dengan Nilai prob. variabel sales < nilai probabilitas kritis (α = 5%) sebesar 0.0043 < 0,05, sehingga variabel sales berpengaruh signifikan terhadap perubahan laba.DER berpengaruh signifikan terhadap Perubahan laba Nilai prob. variabel DER < nilai probabilitas kritis (α = 5%) sebesar 0.0000 < 0.05, sehingga variabel DER berpengaruh signifikan terhadap perubahan laba. Kata Kunci : Pertumbuhan Laba, Penjualan, DER
Analisis Kinerja Perusahaan Sebelum dan Setelah Melakukan Merger dan Akuisisi Try Wulandari
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.967

Abstract

Mergers and acquisitions are an alternative that can be taken by companies that are experiencing bankruptcy or for companies that want to expand their companies. There are many examples of successful mergers and companies that are even bigger than before. This has made mergers and acquisitions a concern in recent years, both in Indonesia and abroad. This research was conducted to test whether mergers conducted by several companies in 2015 can change company performance for the better or not, bearing in mind that not all mergers end beautifully and as expected. From the ten companies sampled, normality tests and paired sample t-tests were conducted using SPSS 24 software. The results obtained are differences in company performance before and after conducting mergers and acquisitions. This shows from the significance value < 0.05 also the results of the comparison of the value of t-count and t-table where the value of t-count > t-table. These findings are also supported by the results of the pair correlation test which shows that there is a relationship between each of the company's performance variables before and after mergers and acquisitions. Abstrak Merger dan akuisisi dapat menjadi alternative bagi perusahaan untuk mencegah kebangkrutan atau untuk mengembangkan perusahaannya. Ada banyak contoh perusahaan yang melakukan merger dan berhasil menjadikan perusahaannya lebih besar dari sebelumnya. Hal ini mendorong merger dan akuisisi menjadi perhatian bagi perusahaan dalam beberapa tahun terakhir, baik di Indonesia maupun di luar negeri. Penelitian bertujuan untuk menguji apakah merger yang dilakukan oleh sepuluh (10) perusahaan pada tahun 2015 merupakan keputusan yang tepat dan terbukti mampu meningkatkan nilai perusahaan. Bagaimanapun, ada beberapa perusahaan yang gagal dalam melakukan merger. Pengujian tes normalitas dan uji beda yang digunakan dalam penelitian ini diproses melalui perangkat lunak, SPSS 24. Hasil yang didapat adalah nilai signifikan < 0.05 dan nilai t-hitung > nilai t-tabel. Uji korelasi juga dilakukan untuk memperkuat hasil temuan yang menyimpulkan bahwa setelah melakukan merger dan akuisisi, performa perusahaan meningkat dan ada hubungan antar nilai perusahaan sebelum dan setelah melakukan merger. Maka, dapat disimpulkan bahwa melakukan merger dan akusisi merupakan langkah yang tepat untuk dilakukan. Kata kunci: Merger, Akuisisi, Current Ratio, Return on Equity, Debt to Asset Ratio
Analisis Implementasi Strategi Cost Leadership, Market Expansion, dan Business Process Streamlining Terhadap Kinerja PT Semen Baturaja (Persero) Tbk Putri Rahma Inne; Tien Yustini; Omar Hendro
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.969

Abstract

The purpose of the research is specific to obtain the analysis of Cost Leadership, Market Expansion, and Bussiness Process Streamlining strategy implementation in PT Semen Baturaja (Persero( Tbk) since 2017. This research analyzes the influence in partial and also simulant then to find out if there is a need to renew the company’s strategy in dealing with global competition. The research method uses a descriptive survey, field data collection using questionnaires and observation techniques. This research uses a mixed-method in the form of quantitative research that is equipped with qualitative data. Samples were taken as many as 100 people who are echelon I, II, III, and IV employees. Data processing using SERVO Analysis tools and SPSS software version 23. Testing data using the t-test, that the Cost Leadership strategy does not affect company performance with t count 1.341 <t table 1.661, there is the influence of Market Expansion strategy on company performance with t count 2.369> t table 1.661, there is the influence of the Business Process Streamlining strategy on company performance with t count 4,461> t table 1,661 and simultaneously these three strategies affect company performance with an F count of 40,691> F table 2,699. The common thread of research is that the strategy of Cost Leadership, Market Expansion, and Business Process Streamlining must be carried out simultaneously to have a positive and significant effect on company performance and if implemented consistently, the three strategies are sufficiently capable in facing competition in the national cement industry Abstrak Tujuan penelitian secara khusus untuk mendapatkan hasil analisis pengaruh dari implementasi strategi Cost Leadership, Market Expansion, dan Bussiness Process Streamlining yang diterapkan di PT Semen Baturaja (Persero) Tbk sejak tahun 2017. Analisis dilakukan untuk mengetahui pengaruh implementasi strategi tersebut baik secara parsial maupun simultan serta untuk mengetahui apakah diperlukan pembaharuan strategi perusahaan dalam menghadapi persaingan global. Metode penelitian menggukan survey deskriptif, pengumpulan data lapangan menggunakan teknik kuesioner dan observasi. Penelitian ini menggunakan mix method berupa penelitian kuantitatif yang dilengkapi dengan data kualitatif. Sampel yang diambil sebanyak 100 orang yang merupakan karyawan eselon I, II, III, dan IV. Pengolahan data menggunakan tools SERVO Analysis dan Software SPSS versi 23. Pengujian data menggunakan uji t, bahwa strategi Cost Leadership tidak berpengaruh pada kinerja perusahaan dengan t hitung 1,341 < t tabel 1,661, terdapat pengaruh strategi Market Expansion terhadap kinerja perusahaan dengan t hitung 2,369 > t tabel 1,661, terdapat pengaruh strategi Bussiness Process Streamlining terhadap kinerja perusahaan dengan t hitung 4,461 > t tabel 1,661 dan secara simultan ketiga strategi tersebut mempengaruhi kinerja perusahaan dengan F hitung 40,691 > F tabel 2,699. Benang merah penelitian bahwa strategi Cost Leadership, Market Expansion, dan Bussiness Process Streamlining harus dilakukan secara simultan agar dapat berpengaruh positif dan signifikan terhadap kinerja perusahaan dan apabila dijalankan dengan konsisten maka ketiga strategi tersebut cukup mumpuni dalam menghadapi persaingan di industri semen nasional. Kata kunci: Kepemimpinan Biaya, Perluasan Pasar, Perampingan Proses Bisnis, dan Kinerja

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