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MANAJEMEN
Published by Politeknik Pratama Purwokerto
ISSN : 2808876X     EISSN : 27981312     DOI : https://doi.org/10.51903
Core Subject : Economy, Science, Education,
Computer Science & IT Economics, Econometrics & Finance Other
MANAJEMEN : Jurnal Ilmiah Manajemen dan Kewirausahaan diterbitkan dua kali setahun, pada bulan Mei dan Oktober oleh LPPM Politeknik Pratama . Jurnal Manajemen bertujuan untuk: 1. Mempromosikan hasil penelitian terbaru tentang Manajemen dan atau Kewirausahaan. 2. Publikasikan hanya hasil penelitian tentang Manajemen (seperti Manajemen Informatika, Managemen Pemasaran, Keuangan Manajemen, Manajemen SDM, Manajemen Operasi / Produksi, Manajemen Bisnis, dll) Dan atau Kewirausahaan sebagai pengembangan pengetahuan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 267 Documents
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Pengaruh Transparansi Pengelolaan Keuangan terhadap Kepercayaan dan Partisipasi Anggota Koperasi Merah Putih Doni Pratama Putra; Hendra Riofita
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/f8p22y44

Abstract

This study aims to analyze the effect of financial management transparency on member trust and participation in Koperasi Merah Putih. Transparency is an important principle in good cooperative governance because it can influence the level of trust and active participation of members in cooperative activities. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to 60 cooperative members selected using purposive sampling techniques. The research instrument used a Likert scale and was analyzed using descriptive and inferential statistical methods with the assistance of SPSS software. The results showed that the transparency of financial management in Koperasi Merah Putih was categorized as good, especially in terms of financial information disclosure and management accountability. The results of hypothesis testing indicated that financial management transparency had a positive and significant effect on member trust and member participation. In addition, member trust also had a positive effect on member participation in cooperative activities. However, several aspects still need improvement, particularly related to the accessibility and periodic delivery of financial reports. Therefore, cooperatives are expected to improve financial reporting systems, strengthen communication with members, and utilize digital media to support transparency and member participation.
Pengaruh Motivasi, Lingkungan Kerja, dan Pengembangan Karir Terhadap Kepuasan Kerja Karyawan di CV. Dwijaya Bersama Satu Sandi Restu Widhi; Jaelani Jaelani
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/nc30e475

Abstract

This study was motivated by the importance of employee job satisfaction in supporting productivity, loyalty, and organizational success. Low work motivation, uncomfortable working conditions, and limited career development opportunities can reduce employee job satisfaction levels. This study aimed to analyze the influence of motivation, work environment, and career development on employee job satisfaction at CV. Dwijaya Bersama Satu. The study used a quantitative approach with a causal associative research design. The research population consisted of 35 employees, and all respondents were selected using a saturated sampling technique. Data collection was conducted through questionnaires, observation, and documentation. Data analysis used SPSS version 27 through validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination analysis. The results showed that motivation, work environment, and career development had a positive and significant influence on employee job satisfaction, both partially and simultaneously. The adjusted R Square value of 0,645 indicates that motivation, work environment, and career development were able to explain employee job satisfaction by 64.5%. The work environment variable became the most dominant factor in improving employee job satisfaction within the company. The findings are expected to become evaluation material for companies in improving human resource management quality through better motivation, supportive workplaces, and directed career development programs sustainably.
Kontribusi Koperasi Merah Putih dalam Sistem Ekonomi Nasional Berbasis Pancasila Muhammad Ridho; Hendra Riofiita
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/3hn27n79

Abstract

The Merah Putih Cooperative is a concrete manifestation of the implementation of a national economic system based on Pancasila values, particularly the principles of kinship and mutual cooperation. This article aims to examine the contribution of the Merah Putih Cooperative in strengthening the national economy through community empowerment and improving the welfare of its members using a qualitative approach with literature review (library research) from various relevant sources. The results indicate that the Merah Putih Cooperative plays a significant role in creating economic equality, expanding access to productive resources, and encouraging community economic independence. In addition, the cooperative serves as a means of instilling the values of social solidarity and economic democracy. Thus, this cooperative has a strategic contribution in realizing a national economic system aligned with Pancasila principles sustainably.
Analisa Pengaruh Biaya Produksi Terhadap Barang yang dihasilkan pada Perusahaan Garment Amalia Amalia; Sukemi Kamto Sudibyo
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/7891ra23

Abstract

This study aims to empirically examine the effect of production costs on the volume of goods produced in the garment industry, a manufacturing sector characterized by a high level of dependence on fluctuations in production inputs. In this study, production costs are classified into three main components: direct raw material costs, direct labor costs, and factory overhead costs. The primary issue addressed is the uncertainty of profit margins resulting from escalating material prices and minimum wage regulations, both of which directly affect the company’s production capacity. The research employs a quantitative approach with a causal research design. Secondary data were collected from the annual financial reports of garment companies over a specific observation period. Data analysis was conducted using multiple linear regression techniques to examine the significance of the effects, both partially and simultaneously. From a theoretical perspective, efficiency in the allocation of production costs is expected to optimize the quantity of goods produced without compromising established quality standards. The findings are projected to indicate that raw material costs exert the most dominant influence on production output, while labor costs also demonstrate a significant yet elastic effect on operational efficiency. This study concludes that the synchronization between production budget planning and targeted output volume is highly essential for maintaining productivity stability and enhancing the company’s competitiveness in the global market.
Pengaruh Media Sosial Terhadap Tren Gaya Hidup Sehat Generasi Muda: Literature Review Putri Nurhasanah; Desy Chandra Haryanti; Muhammad Sapruwan; Taufiq Rachman
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/yt5dfn60

Abstract

This study aims to understand how much influence social media has on the healthy lifestyle trends of the younger generation. By conducting a literature review, this study provides insight into healthy lifestyle trends for the younger generation in facing modern challenges and adopting a healthy lifestyle, especially in daily behaviors related to healthy lifestyles, such as exercise habits, healthy eating patterns and awareness in maintaining mental and physical health. This study reveals that healthy lifestyle trends are becoming increasingly important and popular among many young people in big cities. A healthy lifestyle has now become a new symbol for the younger generation. This younger generation prefers healthy foods, such as organic foods, vegetarians, consuming nutritious foods and maintaining rest or sleep patterns and participating in physical activities, such as gyms, yoga, cycling and sports are now part of the routines carried out by the younger generation every day. The Impact of Social Media Use in the midst of the globalization era cannot be denied with the presence of social media, it is increasingly needed in everyday life, but social media eliminates the boundaries in socializing, in social media there are no limitations of space and time and with whom they communicate, they can communicate whenever wherever they are and with anyone.
Pengaruh Rasio Lancar, Utang, dan Ekuitas Terhadap Harga Saham Dimoderasi ROA pada Perusahaan Makanan-Minuman BEI Rizal Riyadi; Jan Horas Purba; Didit Pradipto; Muchammad Hamdani
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/yqeat675

Abstract

This study aims to analyze the effect of the Current Ratio (CR) and Debt-to-Equity Ratio (DER) on stock prices, with Return on Assets (ROA) acting as an intervening variable. The study employs panel data regression analysis using EViews 13 as the analytical tool. The results indicate that, in the first model, the Current Ratio (CR) has no effect and is not statistically significant on ROA, whereas the Debt-to-Equity Ratio (DER) has a positive and significant effect on ROA. In the second model, the findings reveal that CR does not have a significant effect on stock prices, and DER also does not significantly influence stock prices. However, ROA demonstrates a positive and significant effect on stock prices. Furthermore, the intervening analysis shows that CR does not significantly affect stock prices through ROA, while DER has a positive and significant indirect effect on stock prices through ROA.
Analisis Pajak Penghasilan Orang Pribadi di Era Digitalisasi di Indonesia Nor Hasan; Sulistyorini Sulistyorini; Septia Nur Rahmawati; Nur Afni Latansya; Putri Febby Firnanda
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/tpemq598

Abstract

This study aims to analyze the development of Individual Income Tax in the digitalization era in Indonesia and to determine the effect of tax digitalization on individual taxpayer compliance. This study uses a qualitative method with a descriptive approach through the use of secondary data obtained from the annual reports of the Directorate General of Taxes for 2021–2024, the 2025 Annual Tax Return submission press release, scientific journals, articles, and other official sources related to taxation and tax digitalization in Indonesia. Data collection techniques were carried out through literature studies and documentation, while the data analysis technique used descriptive qualitative analysis. The results of the study indicate that tax digitalization in Indonesia has developed significantly through various innovations in tax administration systems such as e-filing, e-billing, NIK-NPWP integration, and the development of the Core Tax Administration System. Tax digitalization has a positive impact on individual taxpayers because it facilitates the process of reporting and paying taxes more quickly, practically, and efficiently. In addition, digitalization also helps the government improve the effectiveness of supervision and tax data management. However, the implementation of tax digitalization still faces several challenges, such as low tax literacy and digital literacy in society, as well as the complexity of supervising digital economic activities. Therefore, it is necessary to improve tax education, strengthen digital supervision systems, and improve the quality of technology-based tax services so that individual taxpayer compliance can increase optimally.

Page 27 of 27 | Total Record : 267

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