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Ilham Safar
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Jurnal Manajemen dan Organisasi Review (MANOR)
Published by Universitas Fajar
ISSN : 26570130     EISSN : 2716148X     DOI : 10.47354
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Fokus dan ruang lingkup MANOR: Jurnal Manajemen dan Organisasi Review adalah: 1. Manajemen Sumber Daya Manusia 2. Manajemen Pemasaran 3. Manajemen Keuangan 4. Manajemen Operasional 5. Manajemen Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 209 Documents
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Pengaruh Kewajiban Kepemilikan NPWP dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Makassar Barat Muwaffiq Nurimansyah Mapparenta; Pratiwi, Yayu Chandra; Sari, Novita Kumala
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 7 No. 2 (2025): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v7i2.1259

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP dan penagihan pajak terhadap penerimaan pajak pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data penelitian diperoleh melalui penyebaran kuesioner kepada wajib pajak yang terdaftar pada KPP Pratama Makassar Barat dengan jumlah sampel sebanyak 100 responden. Analisis data dilakukan menggunakan analisis regresi linear berganda yang didahului dengan uji validitas, reliabilitas, serta uji asumsi klasik. Hasil penelitian menunjukkan bahwa kewajiban kepemilikan NPWP berpengaruh terhadap penerimaan pajak. Selain itu, penagihan pajak juga memiliki pengaruh terhadap penerimaan pajak. Hal ini menunjukkan bahwa semakin tinggi tingkat kepemilikan NPWP dan semakin efektif proses penagihan pajak, maka penerimaan pajak negara juga cenderung meningkat. Temuan ini memberikan implikasi bahwa pemerintah perlu meningkatkan sosialisasi perpajakan, memperluas basis wajib pajak, serta meningkatkan efektivitas penagihan pajak untuk mengoptimalkan penerimaan negara dari sektor perpajakan.
Implementasi Fungsi-Fungsi Manajemen Pada Program Gerakan Literasi Dalam Meningkatkan Minat Baca di SDN 007 Penajam Kalimantan Timur Kumala, Olly Chandra Karnia; Safar, Ilham; Rukaiyah, St
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 7 No. 2 (2025): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v7i2.1265

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis penerapan fungsi-fungsi manajemen yang meliputi perencanaan, pengorganisasian, pelaksanaan, dan pengawasan dalam Program Gerakan Literasi Sekolah (GLS), serta mengidentifikasi faktor pendukung dan penghambat pelaksanaannya dalam meningkatkan minat baca peserta didik. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Subjek penelitian meliputi kepala sekolah, guru, pustakawan, peserta didik, dan pihak terkait lainnya yang terlibat dalam pelaksanaan GLS. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan studi dokumentasi. Analisis data menggunakan model interaktif Miles dan Huberman yang mencakup reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi, dengan uji keabsahan data melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa implementasi fungsi-fungsi manajemen dalam program GLS di SDN 007 Penajam telah berjalan cukup baik, terutama pada aspek perencanaan dan pelaksanaan. Sekolah telah melaksanakan kegiatan literasi secara terstruktur, seperti membaca 15 menit sebelum pembelajaran, pengelolaan pojok baca, dan pemanfaatan perpustakaan. Namun, pada aspek pengorganisasian dan pengawasan masih ditemukan kendala, antara lain keterbatasan variasi bahan bacaan, pembagian peran tim literasi yang belum optimal, serta monitoring dan evaluasi program yang belum berkelanjutan.
Evaluasi Program Penyaluran Beasiswa Kaltara Unggul Pada Pemerintah Provinsi Kalimantan Utara Basmar, Basmar; Suyuthi, Nurmadhani Fitri; Bidol, Syamsuddin
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 7 No. 2 (2025): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v7i2.1267

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kelemahan dalam proses penyaluran beasiswa serta merumuskan strategi yang dapat mengoptimalkan pelaksanaannya agar lebih tepat sasaran dan efisien. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa proses penyaluran beasiswa mencakup pendaftaran online, seleksi administrasi, wawancara (jika diperlukan), verifikasi data, penetapan penerima, dan pencairan dana melalui bank mitra. Kendala utama yang ditemukan antara lain adalah data mahasiswa yang tidak lengkap, jaringan internet yang tidak stabil, proses verifikasi yang lambat, serta koordinasi antar instansi yang kurang efektif. Informasi yang tidak merata juga menyebabkan kebingungan di kalangan mahasiswa.
Analisis Pendapatan dan Kelayakan Finansial Usaha Tani Cabai di Kelurahan Batulapisi Malino Kabupaten Gowa Firmawansyah, Muh. Subhan; Bidol, Syamsuddin; Hamid, Muliyadi
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 7 No. 2 (2025): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v7i2.1268

Abstract

Penelitian ini bertujuan untuk menganalisis struktur biaya, tingkat pendapatan, serta kelayakan finansial usahatani cabai di Kelurahan Batulapisi, Kecamatan Malino, Kabupaten Gowa. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan metode survei terhadap petani cabai sebagai responden. Data yang dikumpulkan terdiri atas data primer yang diperoleh langsung dari lapangan serta data sekunder yang mendukung analisis. Pengolahan data dilakukan melalui analisis pendapatan dan analisis kelayakan finansial yang mencakup perhitungan Benefit Cost Ratio (B/C Ratio) serta Break Even Point (BEP) sebagai indikator utama dalam menilai tingkat keuntungan dan risiko usaha. Hasil penelitian menunjukkan bahwa usahatani cabai di Kelurahan Batulapisi tergolong sangat layak secara finansial. Temuan ini mengindikasikan bahwa usahatani cabai berada pada posisi yang relatif aman dan menguntungkan, dengan risiko kerugian yang rendah. Faktor-faktor yang mendukung kelayakan tersebut antara lain efisiensi penggunaan biaya produksi, tingkat produktivitas yang relatif tinggi, harga jual cabai yang kompetitif, serta kemampuan petani dalam mengelola input produksi secara efektif. Dengan demikian, usahatani cabai memiliki potensi besar untuk terus dikembangkan secara berkelanjutan sebagai salah satu sumber pendapatan utama petani, khususnya di wilayah penelitian. Dukungan teknologi, akses pasar, dan kebijakan yang tepat akan semakin memperkuat keberhasilan pengembangan usahatani cabai di masa mendatang.
The Role of Work Motivation in Mediating the Effect of the Work Environment on Employee Performance Anjani Putri Utami, Ema; Yuliana, Ika; Makiah, Makiah; Cahyadi, Irwan; Nurmelia Marlini, Febria
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 8 No. 1 (2026): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v8i1.1271

Abstract

This study aims to analyze the influence of the work environment on employee performance with work motivation as a mediating variable at PT Kijang Lombok Raya. The approach used in this research is quantitative, employing an associative-causal design. The sample consists of 50 active employees selected using a total sampling method. Data were collected via Likert-scale questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results indicate that the work environment has no direct and significant effect on employee performance. However, the work environment significantly affects work motivation, which in turn has a significant effect on employee performance. Additionally, work motivation has been shown to significantly mediate the relationship between the work environment and employee performance. These findings suggest that improving employee performance requires not only a supportive work environment but also strong intrinsic and extrinsic motivation. Therefore, company management is recommended to enhance employee motivation by providing adequate workplace facilities, supportive leadership, and a positive organizational culture to foster optimal performance.
Pengaruh Pengelolaan Keuangan terhadap Kinerja Karyawan: Studi Kuantitatif pada Karyawan PT. Serim Indonesia - Branch Office Medan Lina Lina; Daud Arifin; Festin Niat Hasrat Wati Amazihono; Lenny Lenny
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 8 No. 1 (2026): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v8i1.1295

Abstract

This study aims to determine the effect of financial management on employee performance at PT. Serim Indonesia. The research method used was a quantitative method with an associative approach. Data collection techniques were carried out through the distribution of questionnaires to employees who were selected as research respondents. The research data were analyzed using the Statistical Package for the Social Sciences (SPSS) through validity testing, reliability testing, classical assumption testing, simple linear regression analysis, t-test, and coefficient of determination. The results of the study indicate that financial management has a positive and significant effect on employee performance. This is proven by the results of the t-test which show a significance value smaller than 0.05, meaning that the research hypothesis is accepted. In addition, the results of the simple linear regression analysis show that the better the financial management possessed by employees, the higher the employee performance at PT. Serim Indonesia Branch Office Medan. The coefficient of determination results indicate that financial management is able to explain variations in employee performance, while the remaining percentage is influenced by other factors outside the study. Based on the results of the study, it can be concluded that financial management has an important role in improving employee productivity and work quality. Therefore, companies are expected to pay attention to employees’ financial well-being through financial literacy programs and financial management training to support the improvement of employee performance within the company.
Analisis Micromanagement Pemimpin terhadap Kinerja Pegawai: Studi Kasus Keryawan Alfamart Magelang Utara Chelsea Aulia Pratiwi; Desfin Setyaningrum; Muhammad Yosa Al Islam; Khoirotul Anisa’; Nova Herliyana Putri
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 8 No. 1 (2026): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v8i1.1296

Abstract

This study aims to examine the impact of micromanagement leadership styles on employee productivity at Alfamart in North Magelang. The focus of this research problem is related to overly strict supervision from superiors, limited freedom in employee decision-making, and their impact on productivity and work motivation. The method used in this research is a qualitative case study approach. Data were collected through in-depth interviews with several purposively selected Alfamart employees in North Magelang. The findings of this study reveal that micromanagement practices have varying effects on employee performance. Detailed supervision can improve discipline and facilitate faster task completion, but it also creates work pressure, lowers self-confidence, and inhibits employee creativity and initiative. In addition, excessive control from superiors affects the effectiveness of communication between leaders and employees. The uniqueness of this study lies in analyzing micromanagement practices in the modern retail sector, specifically within the work context at Alfamart. The implications of this research demonstrate the importance of implementing a more balanced leadership style to ensure employee comfort at work, well-being, and the development of potential. Keywords—Leadership; Employee Performance; Micromanagement; Work Motivation; Productivity
Analisis Pelatihan Dan Pengembangan Karir Terhadap Kinerja Karyawan Di Divisi Regional I Sumatera Utara Pt Kereta Api Indonesia Alvin Junior Simatupang; Syafril Gustiawan; Galih Ramadhan; Daud Arifin
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 8 No. 1 (2026): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v8i1.1300

Abstract

This template of MANOR: This study aims to analyze the effect of training and career development on employee performance at PT Kereta Api Indonesia (Persero) Regional Division I North Sumatra, with motivation as a moderating variable using the Moderated Regression Analysis (MRA) approach. The study employed a descriptive qualitative approach to gain an in-depth understanding of the implementation of training and career development and their implications for employee performance. Data were collected through in-depth interviews, observations, and documentation involving employees and management personnel responsible for human resource management. The results indicate that training has a positive impact on improving employees’ technical and non-technical competencies, including operational skills, discipline, communication, and work professionalism. Career development also influences employee motivation and performance improvement, although several obstacles related to promotion opportunities, job mobility, and transparency in career development were still identified. Furthermore, work motivation was found to strengthen the relationship between training and career development on employee performance. Therefore, the integration of training, career development, and work motivation becomes an important factor in improving employee performance effectiveness sustainably. This study is expected to contribute theoretically to the development of human resource management science and serve as a consideration for companies in formulating more effective employee development strategies
Pengaruh Etika Bisnis terhadap Loyalitas dan Kepercayaan Konsumen Pada Store Perfect 10 Beauty, Medan Alia Oktavia; Afrizahanny Meivia; Daud Arifin; Fajar Maulana; Abdul Rahiem
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 8 No. 1 (2026): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/manor.v8i1.1304

Abstract

This study aims to analyze the effect of business ethics on consumer trust and consumer loyalty at Store Perfect 10 Beauty, Medan. This research employs a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 80 respondents who had previously made purchases. The data analysis techniques include validity testing, reliability testing, multiple linear regression analysis, coefficient of determination (R²), and mediation testing using the Sobel test. The results show that business ethics has a positive and significant effect on both consumer trust and consumer loyalty. In addition, consumer trust also has a positive and significant effect on consumer loyalty. The mediation test results indicate that consumer trust is able to mediate the relationship between business ethics and consumer loyalty. The coefficient of determination (R²) value of 0.68 indicates that 68% of the variation in consumer loyalty can be explained by business ethics and consumer trust. This study concludes that the implementation of good business ethics can enhance consumer trust, which in turn leads to increased consumer loyalty. Therefore, companies are encouraged to consistently apply ethical business principles in order to build long-term relationships with consumers.

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