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Jonhariono Sihotang
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INDONESIA
ProBisnis : Jurnal Manajemen
Published by Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
ISSN : 20867654     EISSN : 28087240     DOI : 10.62398
Core Subject : Economy, Humanities, Science, Social, Engineering,
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
ProBisnis: The Management Journal was previously published in print, then in 2020 it was changed to online. This journal has ISSN: 2086-7654( Print) and ISSN: 2808-7240(Online). The scope of this journal is Economics, Management, Marketing, Strategic Management, Entrepreneurship, Leadership etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 891 Documents
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Analisis Efektivitas Audit Kepatuhan Dalam Mitigasi Resiko Fraud di Era Digital (Studi Kasus Pada PT. Bank Sumut Syariah KCP Hamparan Perak) Putri, Laila Ramadani; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research identified key issues through preliminary compliance audit findings, highlighting significant gaps between policy and practice. These findings underscore the critical role of compliance audits in identifying and addressing gaps in anti-fraud strategies. This research employed a qualitative approach with a case study design, focusing on PT. Bank Sumut Syariah KCP Hamparan Perak as a representative operational unit facing digitalization challenges and fraud risks. Data collection involved interviews with branch management and customer service, as well as document analysis. The analysis aimed to provide in-depth insights into how compliance audit procedures were adapted and implemented, the challenges faced by auditors and operational management, and the effectiveness of anti-fraud strategies in responding to audit findings. This research contributes to the literature on digital-era compliance auditing in Islamic banking and offers practical recommendations to strengthen fraud mitigation efforts.
Analisis Perhitungan Pajak Penghasilan Badan Pada PT. Garuda Mas Perkasa Togatorop, Erika Tamani; Lubis, Citra Windy
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the calculation of Corporate Income Tax (PPh Badan) at PT. Garuda Mas Perkasa, particularly during the delay in tax payment in 2020. The main focus of the research includes the method of calculating corporate income tax during the delay, the obstacles that led to the late payment, and the efforts made by the company to address sudden changes in tax regulations. This research uses a qualitative descriptive approach, with data collected through company financial documentation and interviews with relevant parties. The results show that the delay in paying corporate income tax was influenced by the company's financial condition due to the impact of the COVID-19 pandemic, as well as a lack of preparedness in facing regulatory changes. PT. Garuda Mas Perkasa implemented several adjustment strategies, such as improving the internal reporting system and conducting regular consultations with tax consultants, in order to minimize the risk of penalties and tax sanctions in the future.
The Mediation Effects of Motivation on the Influence of Self Efficacy Toward the Performance of Batik SMEs in Banyumas Indrawiani, Tri Oktianti
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Engaged in the process of making Banyumasan batik. The purpose of this study is to analyze the effect of self-efficacy on performance through motivation as a mediation. The sample used in this studi were 80 employees at the SMEs Batik spread across the Banyumas Regency. This research uses Structural Equation Model Partial Least Square analysis technique using PLS software. The results of this study indicate that self-efficacy has not significantly effect on performance. Self efficacy has a significant and positive effect on motivation. Motivation has a significant and positive effect on performance. Motivation mediates the effect of self efficacy toward performance.
The Influence of Work Safety, Compensation, and Work Facilities on Employee Performance at PT. Sea Asih Lines Asta, Septilia Diva; Pohan, Yuli Arnida
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Human resources are people who provide energy, thoughts, talents, creativity and efforts to the company. Human resources (HR) in the company need to be managed professionally in order to achieve a balance between the needs of employees and the capabilities of the company's organization. This research was conducted at PT. Sea Asih Lines located at Jalan Bangka Belawan No. II. Medan, Belawan City, Medan City, North Sumatra 20411. The planned research period is March 2025 to August 2025. In this study, the population is all employees of PT. Sea Asih Lines, totaling 80 people. Saturated sampling is a sampling technique when all members of the population are sampled. In this study, the sample taken is all employees who are the target of the study, totaling 80 employees. Based on the results of the study, work safety partially does not have a positive and significant effect on employee performance. Compensation partially has a positive and significant effect on employee performance. Work facilities partially have a positive and significant effect on employee performance. There is a simultaneous or joint influence between work safety, compensation, and facilities on employee performance.
The Influence of Service Quality, Discount Promotions, and Facilities on Purchase Intention at Waroeng Paman Mutho Hasibuan, Dea Aprilla; Pohan, Yuli Arnida
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the influence of service quality, discount promotion, and facilities on purchase intention among consumers at Warung Paman Mutho. The research used a quantitative approach with multiple linear regression analysis. The t-test results show that service quality has a positive and significant effect on purchase intention, discount promotion has no significant effect, and facilities have a negative and significant effect on purchase intention. The F-test results indicate that all three independent variables simultaneously have a significant influence on purchase intention. The Adjusted R Square value of 0.642 indicates that 64.2% of the variation in purchase intention can be explained by the three independent variables used in this study, while the remaining 35.8% is influenced by other factors not examined. These findings imply that business managers should prioritize improving service quality and better understand consumer preferences regarding facilities, while also reassessing the effectiveness of discount promotions to ensure that marketing strategies are implemented more effectively.
Pengaruh Diferensiasi Produk dan Perceived Value Terhadap Loyalitas Konsumen Mie Instan Merek Indomie pada Mahasiswa Universitas Mataram Mardian, Diatul; Ilhamuddin, M
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Diferensiasi Produk Dan Perceived Value Terhadap Loyalitas Konsumen Mie Instan Merek Indomie. Ini adalah jenis penelitian Kuantitatif dengan pendekatan asosiatif kasual. Metode pengumpulan data dilakukan melalui sampel survey dengan menggunakan kuesioner yang kemudian disebarkan melalui google form sebagai instrumen penelitian dengan total sampel sebanyak 80 responden. Alat analisis yang digunakan adalah analisis regresi linier berganda untuk membuktikan hipotesa penelitian, seluruh data diolah menggunakan SPSS Statistic 27. Hasil Penelitian menunjukkan bahwa, variabel (1) Diferensiasi Produk tidak memiliki pengaruh yang signifikan terhadap loyalitas konsumen mie instan merek indomie dengan nilai t hitung untuk variabel diferensiasi produk sebesar -1,518 < 1,66462. (2) Perceived Value berpengaruh positif dan signifikan terhadap loyalitas konsumen mie instan merek indomie dengan nilai t hitung untuk variabel perceived value sebesar 6.186 > 1,66462. Hasil pengujian analisis data statistik menunjukkan bahwa indikator dalam penelitian yang dilakukan dinyatakan valid, di mana dalam uji asumsi klasik, data terdistribusi normal dan tidak tedapat multikolinearitas.
The Effect of Price and Brand Image on Oreo Buying Interest at PT Delada Cahaya Mas Agro Gunungsitoli Zega, Irfan; Bate'e, Maria Magdalena; Zebua, Serniati; Harefa, Idarni
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the influence of price and brand image on consumer purchase intention of Oreo products at PT. Delada Cahaya Mas Agro Gunungsitoli. This research employed a quantitative method with an associative approach. The population consisted of all consumers who had purchased Oreo products, and a purposive sampling technique was applied to select 60 respondents. Data collection was conducted using a structured questionnaire, and the results were analyzed through classical assumption testing, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The findings reveal that price has a positive and significant effect on purchase intention (t = 2.124 > 1.986, p = 0.036 < 0.05). Similarly, brand image exerts a positive and significant influence on purchase intention (t = 7.770 > 1.986, p = 0.000 < 0.05). Simultaneously, price and brand image positively and significantly affect purchase intention (F = 61.220 > 3.09, p = 0.000). The R² value of 0.476 indicates that these variables explain 47.6% of the variance in purchase intention, while the remaining 52.4% is influenced by other factors. These results highlight the strategic importance of price setting and strengthening brand image in enhancing consumer purchase interest.
The Influence of Entrepreneurship Education and Locus of Control on Entrepreneurial Intention with Entrepreneurial Motivation as a Moderating Variable Talia, Herlyna; Soelton, Mochamad
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to evaluate the effect of Entrepreneurship Education and Locus of Control on Entrepreneurial Intention by considering the role of Entrepreneurial Motivation as a moderating variable. The object of this research is Regular Management 1 students of Universitas Mercu Buana class of 2021-2023. The approach used is quantitative with purposive sampling method, involving 155 respondents. Data collection was carried out through distributing questionnaires online and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS 4.0 software. The results of the analysis show that: (1) Entrepreneurship Education has a positive and significant effect on Entrepreneurial Intention; (2) Locus of Control also shows a positive and significant effect on Entrepreneurial Intention; (3) Entrepreneurial Motivation does not act as a moderator in the relationship between Entrepreneurship Education and Entrepreneurial Intention; and (4) Entrepreneurial Motivation is not able to moderate the relationship between Locus of Control and Entrepreneurial Intention.
Pengaruh Kompensasi Finansial dan Fleksibilitas Kerja terhadap Kesejahteraan Mitra Pengemudi ShopeeFood di Surabaya Kasenda, Rheza Louis; Zaman, Komarun; Megasari, Aisyah Darti
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini menganalisis pengaruh kompensasi finansial dan fleksibilitas kerja terhadap kesejahteraan mitra pengemudi ShopeeFood di Surabaya menggunakan pendekatan kuantitatif survei pada 100 responden aktif. Data dikumpulkan melalui kuesioner skala Likert dan diuji validitas-reliabilitasnya, lalu dianalisis dengan regresi linear berganda serta uji asumsi klasik. Hasil menunjukkan kompensasi finansial (upah per pengiriman, insentif harian, dan tip) berpengaruh positif dan signifikan terhadap kesejahteraan, sedangkan fleksibilitas kerja (kebebasan jam, tempat, dan durasi kerja) juga berpengaruh positif dan signifikan dengan pengaruh relatif lebih besar. Secara simultan, kedua variabel menjelaskan 45,0% variasi kesejahteraan (Adjusted R2 = 0,450), dengan model memenuhi asumsi normalitas, bebas multikolinearitas, dan tanpa heteroskedastisitas. Temuan menegaskan pentingnya rancangan kompensasi yang kompetitif dan kebijakan kerja fleksibel yang berimbang untuk meningkatkan kesejahteraan pekerja ekonomi gig.
The Influence of Servant Leadership, Emotional Quotient, and Work Stress on Organizational Citizenship Behavior (A Study on Employees at the Meruya Selatan Sub-District Office) Desriani, Sherin; Soelton, Mochamad
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the influence of Servant Leadership, Emotional Quotient, and Work Stress on Organizational Citizenship Behavior among employees at the Meruya Selatan Village Office. The population in this study consists of all Public Facilities and Infrastructure Handling Officers at the Meruya Selatan Village Office. The sample in this study includes the entire population, totaling 82 people, using the saturated sample method. This study applies a quantitative approach with a causal research design. Data were collected through the distribution of questionnaires, while data analysis was conducted using Partial Least Squares (PLS) with the help of SmartPLS software. The results show that Servant Leadership has a positive and significant effect on Organizational Citizenship Behavior. Emotional Quotient also has a positive and significant effect on Organizational Citizenship Behavior. Meanwhile, Work Stress has a negative and significant effect on Organizational Citizenship Behavior. These findings indicate the importance of strengthening Servant Leadership, Emotional Quotient, and managing Work Stress to improve employees' Organizational Citizenship Behavior.

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